Friedrich Loschelder

Friedrich Loschelder (* 1968 in Bonn ) is a German lawyer and judge at the Federal Fiscal Court .

Live and act

Loschelder studied law at the University of Passau from 1989 . There he passed his first state examination in law in 1993 and completed a master's degree at the University of Edinburgh , where he obtained a Master of Laws in 1995 . After his return to Germany, Loschelder became a research assistant for Hartmut Söhn at his chair at the University of Passau. In 1997 Loschelder began his legal clerkship in the district of the Munich Higher Regional Court , which he completed in 1999 with the second state examination. As early as 1998 he was at the University of Passau during his clerkship with that of Herbert Bethge supervised administrative writing The enforceability of transfers in the federal commission for Dr. iur. PhD . He then entered the higher service of the financial administration of North Rhine-Westphalia . In February 2001 he switched to the judicial service of North Rhine-Westphalia as a finance judge and was initially employed at the Cologne Finance Court . From 2002 to 2006, however, he was seconded to the Federal Fiscal Court as a research assistant and did not return to Cologne after the end of this period, but switched to the justice service of the Free and Hanseatic City of Hamburg . There he was employed at the Hamburg Finance Court .

In March 2016, Loschelder was elected judge at the Federal Fiscal Court. He took up his position on September 1, 2016 and was assigned to the Seventh Senate, which is primarily responsible for customs and market regulation law, liability and enforcement law as well as general law of the tax code and tax advice law. He is also a co-commentator in a legal commentary on the Income Tax Act .

Individual evidence

1. ↑ Hamburg finance judge Dr. Friedrich Loschelder becomes judge at the Bundesfinanzhof on hamburg.de, accessed on December 21, 2019.
2. ↑ Dr. Friedrich Loschelder new judge at the Federal Fiscal Court , press release No. 58/2016 of the Federal Fiscal Court of September 1, 2016