Education and Career
Florian studied tax law at the University of Applied Sciences for Finance in Nordkirchen and law at the University of Cologne. Alongside his studies of law, he worked part-time as a Diplom-Finanzwirt (FH) at Flick Gocke Schaumburg. During his legal clerkship, Florian gained experience at the Federal Central Tax Office, YPOG and the Federal Fiscal Court.
Before joining YPOG, he was initially a research assistant and doctoral candidate, and later a senior academic researcher and post-doctoral lecturer at the Chair of Civil Law, Accounting and Tax Law at the University of Cologne under Prof. Dr. Joachim Hennrichs.
In his dissertation, Florian dealt with accounting issues in partnership taxation. The dissertation was awarded the Faculty Prize of the Faculty of Law at the University of Cologne and the Esche Schümann Commichau Foundation Prize.
Florian is also a lecturer at the University of Cologne as well as a lecturer in the LL.M. Corporate Tax Law program for “National Commercial and Tax Accounting Law” and publishes on selected topics of tax law.
Qualifications
- Ph.D. in Law
- Diplom-Finanzwirt (FH)
Languages
- German
- English
- Commentary on Sec. 342 - 342p HGB,
eds. BeckOGK Bilanzrecht, C. H. Beck Verlag, (since 2023, ongoing updates every three months); 2nd edition 2023 [in German] - Beginner's exam in civil law - The passionate bargain hunter,
JURA 2025 (1), PP. 59-64 [in German] - The taxation of the entry into an existing co-entrepreneurial company - at the same time discussion of the BFH decision of 23.3.2023, IV R 27/19,
DStZ 2024, pp. 81-92 [in German] - Knowledge of the defect in the new consumer goods sales law - legally enabled opportunity for (legal) abuse?
ZfPW 2024, pp. 282-305 (together with Sebastian Harnischmacher) [in German] - Redemption agreements under the Housing Mediation Act - at the same time thoughts on the protective purpose of the law,
ZMR 2024, PP. 739-744 [in German] - The German Concept of Inside and Outside Basis in Partnership Taxation. Fundamentals of Partnership Taxation and Conclusions for the Depreciation of Partnership Assets,
Berlin 2023, also dissertation, University of Cologne, 2022 [in German] - The depreciation of assets in the German concept of inside and outside basis in partnership taxation,
StuW 2023, p. 245-259 [in German] - Nullity of a resolution regarding the waiver of an audit of the annual financial statements for previous financial years as required by the articles of association,
WuB 2023, p. 446 on BGH of 11.7.2023 - II ZR 98/21 [in German] - Principle of balance sheet truthfulness and acquisition value principle in the annual financial statements of companies of certain legal forms,
WuB 2020, p. 473 on ECJ, judgment of. 23.4.2020, Case C-640/18 (together with Moritz Pöschke) [in German] - Sec. 4 para. 3 DTA-Switzerland: The overlapping taxation,
PStR 2014, p. 126 (together with Johannes Leusder) [in German]
Direct message to Dr. Florian Kitzig