Gerold Loos

Gerold Loos (born January 25, 1925 in Wertheim ) is a German tax lawyer and board member a. D. of Agrippina Insurance AG.

Life

In 1943 Loos graduated from high school in Passau and was drafted into the Wehrmacht immediately afterwards . After the Allied landings in Normandy , he was captured in late 1944 and was a prisoner of war until June 1946 .

From 1946 Loos began studying law in Munich, which he finished as a trainee lawyer in 1949. In 1953 he became an assessor and then his doctorate with summa cum laude in law with the dissertation topic: Problems with the conversion of a limited liability company into a stock corporation . In 1953 the doctorate in economics followed on the topic: German tax policy since 1945 in the service of a better capital supply . He has been a lawyer and specialist lawyer for tax law since 1953 .

After working for a short time at the employers' association in Cologne, he became general counsel at Bayer Schering Pharma AG in Berlin in 1954 . From 1960 to 1964 he was assistant to the head of asset management for a branch of the Thyssen family. From 1964 to 1970 he was director of the tax department of Mannesmann AG, 1970-1974 member of the management of SKF bearings factories, from 1974 director of the legal, tax and audit department of Agrippina Versicherungs AG and from 1980 until his retirement in 1990, board member there.

Publications

Since the 1950s, Loos has published around 100 articles in tax law journals. The focus of his work was on the tax aspects of the sale of parts of the company and shares in the capital, as well as the tax effects of changes in the corporate form.

He published a commentary on the Transformation Tax Act in 1969. In the second edition, up to 1976, the commentary was published as a loose-leaf collection with several supplements.

Works

• Gerold Loos: Transformation Tax Act . Verlagbuchhandl. of the Inst. d. Auditor, Düsseldorf 1969.
• Gerold Loos: German tax policy since 1945 in the service of a better capital supply . Munich 1953.
• Gerold Loos: Problems with converting a limited liability company into a stock corporation . o. O., 1950.