Reinhard Kapp

This article deals with the lawyer Reinhard Kapp; the musicologist of the same name is portrayed under Reinhard Kapp (musicologist) .

Reinhard Kapp (born April 18, 1907 in Breslau ; † July 6, 1995 in Hanover ) was a German lawyer and tax advisor who emerged in the field of inheritance tax law .

Life

Reinhard Kapp was the son of the Prussian finance president Fritz Kapp . He passed his Abitur in 1927 at the Kaiser-Wilhelm-Gymnasium in Hanover and then studied law at the universities of Göttingen and Munich . In Göttingen he became a member of the Corps Hannovera . He passed the first state examination in 1930 and received his doctorate in 1933. jur. After the assessor exam in 1935, he worked for the Deutsche Rentenbank-Kreditanstalt in Berlin for a year before he joined the Reich Finance Administration in 1936 , where he was promoted to government councilor in 1938. During the first years of the war from 1939 to 1942, he worked as a trainer at the Reich Finance Schools in Bohemian-Leipa and Thorn . In 1942 he was called up for military service as a lieutenant . After the end of the war, he immediately settled in Hanover as a tax advisor in 1945 and was also admitted to the bar in 1952 as a lawyer and specialist lawyer for tax law . The law firm Kapp, Ebeling & Partner founded by him in 1949 specialized in inheritance and gift tax law . Reinhard Kapp himself made numerous publications in this field. The commentary on inheritance tax law , which he and his partner Jürgen Ebeling are responsible for, is a standard work in this tax field. The same applies to the handbook of the community of heirs , which he also founded and which is also continued to this day by his partners Ebeling and Geck.

The childless Kapp and his wife bequeathed his fortune to the non-profit Dr. Reinhard Kapp Foundation in Hanover. This foundation promotes the scientific development of German tax law.

Fonts

• Kapp / Ebeling: Inheritance Tax and Gift Tax Act. Comment. ISBN 978-3-504-45018-2
• Ebeling / Geck: Handbook of the community of heirs. ISBN 978-3-504-45027-4

Web links

• Literature by and about Reinhard Kapp in the catalog of the German National Library

Individual evidence

1. ↑ Kösener Corpslisten 1996, 59 , 975.