Karl-Georg Loritz

Karl-Georg Loritz, speaker at Expo REAL 2010

Karl-Georg Loritz (born February 6, 1953 in Schwandorf ) is a German lawyer and expert on corporate tax law, corporate and capital investment law.

Career

Both state legal examinations were passed in 1976 and 1978/1979; In between there were legal clerkship and academic work at the University of Regensburg . Afterwards Loritz worked as a research assistant at the Law Faculty of the University of Geneva ; he received his doctorate in 1979 from the University of Konstanz. jur. PhD. In the same year he was appointed government councilor in the Bavarian State Ministry of Finance and held this position until 1984. During a leave of absence, he worked as a research assistant at the University of Konstanz . There he completed his habilitation in civil law , commercial law , labor law , tax law and civil procedure law in 1983 . Between 1983 and 1984 he was seconded to the Federal Constitutional Court as a research assistant .

Act

From 1984 to 1987 Loritz held a chair and institute director at the TU Berlin and from 1987 to 1994 he held a chair and head of the institute at the Law Faculty of the University of Würzburg . He then moved to the University of Mainz. He was twice professeur associé at the Faculté de Droit of the University of Geneva / Switzerland. Since 1998 he has held the chair for civil law, tax law and labor law and co-owner of the research center for corporate and capital investment law as well as corporate tax law - Companies, Capital Markets & Taxes (CoCapT) - at the Faculty of Law and Economics at the University of Bayreuth . There he stayed despite another appointment to a chair at the Faculty of Law at the University of Vienna. From 1996 to 1998 he was Vice Dean and from 1996 to 1998 he was Dean. from 2009 to 2013 he was a member of the university council. He also works as a freelance tax advisor and is a member of supervisory and administrative boards.

His areas of expertise are corporate tax, corporate and capital investment law as well as selected areas of labor law. Since 1998 participation in expert hearings of the finance committee of the German Bundestag. The academic work comprises more than a dozen books, numerous commentaries and several hundred other treatises on civil, tax, investment, labor, corporate and constitutional law. Special expertise exists in the area of ​​corporate and private asset (new) structuring and succession planning with (inheritance) tax optimization. In capital investment law, he specializes in model concepts based on his practical experience in the real estate and funds market segments. The term real equity was largely defined and shaped by him. Regardless of the asset class of investments, Karl-Georg Loritz also dealt with the legal aspects of investment brokerage and the liability issue of capital investment sales. In addition to his academic university work, he works as a scientific reviewer for companies and government agencies.

In 2019, Loritz represented a US fund company on the payment of a tax refund in connection with Cum-Ex transactions in Germany in proceedings before the Cologne Tax Court . The lawsuit was dismissed, "The multiple reimbursement of a capital gains tax that was withheld and paid only once [...] is already necessary."

Fonts

• The competition of substantive and procedural cost reimbursement claims and norms in the emergence and enforcement of claims Dissertation printing, Konstanz 1979. Also published as: The competition of substantive and procedural cost reimbursement (updated version of the dissertation) Proceedings treatises, No. 52, Cologne, Berlin, Bonn, Munich, 1981 .
• Habilitation thesis: The cooperation of those involved in the company - labor, corporate and tax law problems - monographs on German and international business and tax law, Volume 7, Konstanz 1984.
• Income tax law - a textbook, Heidelberg 1988.
• Possibilities and limits of Sunday work - An examination of the legal situation in the Federal Republic of Germany and a comparative legal analysis of the law of the EC countries, Austria and Switzerland -, "Der Betrieb" series, Stuttgart 1989.
• Collective bargaining autonomy and freedom of the employer, Berlin 1990.
• The participation of the non-self-employed in productive wealth, Göttingen 1992.
• Concept manual for tax-oriented capital investments, Volume I (joint effort with notary Dr. jur. K.-R. Wagner), Munich 2nd edition 1997.
• Conceptual manual for tax-oriented capital investments, Volume II (joint effort with notary Dr. jur. K.-R. Wagner), Munich 1995.
• Loritz / Wagner, jurisprudence tax-oriented capital investments 1996, Cologne 1997.
• Soergel, Commentary on the BGB, Volume 9 - Inheritance Law, 13th edition, new commentary on §§ 2064-2099, Stuttgart 2003.
• Zöllner / Loritz / Hergenröder, Labor Law, 6th edition, Munich 2008.

Web links

• Literature by and about Karl-Georg Loritz in the catalog of the German National Library
• List of publications (PDF; 102 kB)

Individual evidence

1. ↑  ( Page no longer available , search in web archives )  Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice.  
2. ↑ Security for investors - real equity as a benchmark ( Memento from March 4, 2011 in the Internet Archive )
3. ↑ http://www.zivilrecht2.uni-bayreuth.de/de/index.html
4. ↑ JUVE- www.juve.de: Cum-Ex judgment of the Cologne District Court: “It was a brilliant criminal achievement”. Juve Tax Market, accessed on February 2, 2020 .