• born in 1965
• Vocational training in the father’s practice
starting in 1985
• Since 1998 active as tax accountant in the Tax
Accountancy Practice Pauly
• Publications:
– Der betriebliche Schuldzinsenabzug nach der Abschaffung des
Zwei-Konten-Modells, Kölner Steuerdialog 1999 [Deduction of
Corporate Interest on Debt after the Two-Accounts Model was
Abolished, Cologne Tax Dialogue 1999], pp. 12044 et seqq.
– Die Besteuerung von Rechtsanwälten und Anwaltsgesellschaften
Taxation of Solicitors and Law Firms], 3rd edition, 2009, published
by Nomos Verlagsgesellschaft publishing company,
ISBN 978-3-8329-3544-3
CHARTERED TAX ACCOUNTANT
• born in 1928
• After training as a forwarding merchant: long
years of professional activity as financial
officer and managing director in the car
dealing business
• Studies at the Cologne Higher College of
Economy (today: University of Applied
Sciences)
• Training as assistant in tax matters
• Later on examination as tax agent and
subsequently chartered tax accountant
• Since 1972 active as independent tax
accountant
CHARTERED TAX ACCOUNTANT
In order to provide our clients with high-quality counselling in view of the ever more complex tax laws of our days, we cooperate with expert colleagues on a regular basis. We maintain a relationship of intensive cooperation with colleagues Mr Thomas Block and Mr Helmut Kögler.
COOPERATION PARTNERS
• born in 1966
• After vocational training as a wholesale and
retail merchant:
• Study course in Business Administration at the
Cologne University of Applied Sciences
• Since 2000 active as tax accountant in the Tax
Accountancy Practice Pauly
• Expert real estate appraiser
CHARTERED TAX ACCOUNTANT /
GRADUATE BUSINESS MANAGER