Gerhard Heuer

Gerhard Heuer (born December 30, 1908 in Berlin ; † November 10, 1999 ) was a German tax lawyer ( specialist tax lawyer ) and editor of the income tax commentary on Herrmann / Heuer / Raupach .

Life

This year was born on December 30, 1908 in Berlin. After studying law, he worked in the financial administration from 1937 to 1939. He was then called up for military service and was taken prisoner of war in 1944. Released in 1947, Heuer applied for admission to the bar. He then worked for a large auditing company. From 1951 he took over the lead alongside attorney Carl Herrmann for the so-called Herrmann / Heuer, today's leading major commentary on income and corporation tax. This emerged from the amalgamation of the comments published since 1926 by Alfons Mrozek on income tax and Albert Kennerknecht on corporate income tax . Heuer's focus was the area of ​​income tax, which he only commented on at the time. In 1951 it began with 2 volumes, in 1974, when Heuer withdrew from the lead of the commentary, the income tax part alone comprised five volumes. As early as 1969, unknown to the public, Heuer had offered the then young lawyer Arndt Raupach to work on the major commentary. That is why the comment has been titled Herrmann / Heuer / Raupach since 1982