| 1943 |
Born in Berlin |
| 1949-1962 |
Secondary education in Cochsted (Saxony-Anhalt), Bremen, Essen |
| 1962-1967 |
Studies of Law at University of Bonn (before: German studies) |
| 1962-1963 |
Teacher of the German language at the Hobart & William Smith College, Geneva/N.Y. (private college for undergraduate studies) |
| 1967 |
First legal state examination |
| 1968 |
Research assistant at the Institute for Criminal Law (University of Bonn, Prof. Dr. G. Grünwald) |
| 1971 |
Second legal state examination |
| 1971-1977 |
Fiscal administration, inter alia Deputy Director and consultant of the "Oberfinanzdirektion" |
| 1975 |
Phd (Dr. iur.) |
| 1977-1989 |
Lecturer and Professor at the University of Applied Science for Finance (North Rhine-Westphalia) |
| 1986 |
Habilitation in Law, University of Law; venia legendi in Criminal Tax Law and Tax Procedural Law), honoured with the Albert-Hensel-Award |
| 1986-1990 |
Lecturer in Bonn (Tax procedural law, commercial criminal law and administrative offences law |
| 1986-1990 |
Deputy professor at the Department for Financial Law and Tax Law, Technical University Darmstadt |
| 1989-1990 |
Lecturer for Criminal Tax Law, University of Muenster |
| 1991 |
Call by the University of Muenster (accepted) |
| 1997 |
Call by the University of Erlangen-Nuremberg (accepted) |
| 1999 |
Chairman of the examination committee |
