Hermann-Ulrich Viskorf

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Hermann-Ulrich Viskorf (* 1950 in Münster ) is a German lawyer and former Vice President of the Federal Fiscal Court .

Life

After attending the Paulinum grammar school in Münster, Viskorf studied law at the universities of Münster and Tübingen from 1970 . After passing the second state examination in law, he worked as a lawyer from 1977 . In 1980 he was appointed judge at the Münster Finance Court. From 1987 to 1989, Viskorf was seconded to the Federal Fiscal Court as a research assistant .

In July 1991 he was appointed judge at the Federal Fiscal Court, where he was assigned to the Second Senate, which was responsible for legal issues relating to unit valuation , property transfer tax, and inheritance and gift tax (see also inheritance tax in Germany ). After Viskorf was appointed presiding judge at the Federal Fiscal Court in April 2007, he was appointed vice president of the court in January 2008. He retired on July 31, 2015.

Viskorf is a co-author of comments on the land transfer tax law , the valuation law, and gift and inheritance tax law.

Web links

Individual evidence

  1. Press release of the Federal Fiscal Court No. 43 of July 30, 2015 , accessed on August 1, 2015, can only be found after entering the name Viskorf in the search mask of the BFH page under "Text"