(born 1966) studied business administration at the Otto-Friedrich-University in Bamberg and graduated with a degree in business administration. Subsequently, he received his doctorate as Dr. rer. pol. at the chair for tax law at the Otto-Friedrich-University in Bamberg (Prof. Dr. Crezelius).
| 1992 | PWC (formerly: Price Waterhouse GmbH), Senior Assistant in the international tax department |
| 1995 | Tax consultant in own office |
| 1998 | Auditor/tax consultant in own office |