Degree in law, University Munich, 1981. Master of Laws, University Munich, 1984. Juris Doctor, University Bielefeld, 1990.
Clerk, High Court, Munich, 1981-1984; tax manager, Deloitte, Haskins & Sells, Munich, 1984-1989; national expert, European Commission, Brussels, 1989-1991; head international tax department, Deloitte & Touche, Munich, 1991-1995; tax partner, Deloitte & Touche, Munich, since 1992.
Member German Institute Tax Consultants, International Fiscal Association (board directors Bavarian section), Chamber of Commerce Munich (tax and finance committee).
Married Christiane Eckhartt, November 29, 1984. Children: Anna, Philippe.