Certified Public Accountant (Wirtschaftsprüfer, as solepractitioner)
University of Augsburg (Dr. jur.)
Tax Division, Associate Deutsche Treuhand-Gesellschaft, 1981-1982
Medium-sized Family Business, 1982-1985
Associate, Partner and Head of Department (Department of Tax and Law) and Head of Branch, KPMG Deutsche Treuhand-Gesellschaft, Frankfurt am Main, 1986-1998