Günter Söffing

from Wikipedia, the free encyclopedia

Günter Söffing ( February 16, 1927 in Jena - September 2008 ) was a German judge at the Federal Fiscal Court .

Life

In 1943 Söffing was drafted into the war and labor service. After being released from American captivity in June 1945, he obtained his Abitur after attending a so-called pre-school. Söffing started studying law at the Friedrich Schiller University in Jena in the winter semester 1945/46. In the summer semester of 1948 he moved to the University of Kiel.

After the 1st legal state examination in 1949, the traineeship followed in Schleswig-Holstein. In 1953 Günter Söffing received his doctorate with a thesis on the subject of " discounting " at the Christian Albrecht University in Kiel . In the same year he passed the 2nd state examination in law. From 1953 to 1966 he worked in the higher service of the tax offices of Kiel-Süd, Kiel-Nord, Ratzeburg and Elmshorn. This was followed by a move to the Federal Ministry of Finance in Bonn.

In the tax department of the ministry, he initially worked as an assistant, later as a consultant (today's designation "Head of Department"). The focus of his work was the areas of accounting tax law , profit determination , taxation of partnerships , Berlin funding , zone border funding and investment allowances . He played a decisive role in the conception of the "co-entrepreneur decree" and the loss limitation regulations for limited partner shares in accordance with § 15a EStG with.

In 1980 he was appointed as a judge at the Federal Fiscal Court . Here it initially belonged to VI responsible for wage tax law. Senate. In 1983 he moved to the 8th Senate. Questions of balance sheet tax law and the determination of profits, the taxation of partnerships and the split-up of companies were the main subjects of his judicial and, in addition, his extensive scientific and journalistic activities. Since his retirement in 1992 he has worked as a lawyer and tax advisor.

Individual evidence

  1. ↑ Brief portrait of Günter Söffing on the NWB publisher's website ( Memento of the original from April 2, 2015 in the Internet Archive ) Info: The archive link has been inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. @1@ 2Template: Webachiv / IABot / www2.nwb.de
  2. ↑ Bordewin, Arno, Professor Dr. Günter Söffing 65 years , FR 1992, 93-94
  3. ^ Norbert Herzig , Der Betrieb dated February 16, 2007, Issue 7, Page 1; Prof. Dr. Günter Söffing on his eightieth birthday
personal data
SURNAME Söffing, Günter
BRIEF DESCRIPTION German judge at the Federal Fiscal Court
DATE OF BIRTH February 16, 1927
PLACE OF BIRTH Jena
DATE OF DEATH September 2008