Paul Kirchhof (born February 21, 1943 in

Osnabrück Osnabrück (; wep, Ossenbrügge; archaic ''Osnaburg'') is a city in the German state of Lower Saxony. It is situated on the river Hase in a valley penned between the Wiehen Hills and the northern tip of the Teutoburg Forest. With a population ...

) is a German

jurist A jurist is a person with expert knowledge of law; someone who analyses and comments on law. This person is usually a specialist legal scholar, mostly (but not always) with a formal qualification in law and often a legal practitioner. In the U ...

and

tax law Tax law or revenue law is an area of legal study in which public or sanctioned authorities, such as federal, state and municipal governments (as in the case of the US) use a body of rules and procedures (laws) to assess and collect taxes in a ...

expert. He is also a professor of law, member of the

Pontifical Academy of Social Sciences The Pontifical Academy of Social Sciences ( la, Pontificia Academia Scientiarum Socialium, or PASS) is a pontifical academy established on 1 January 1994 by Pope John Paul II and is headquartered in the Casina Pio IV in Vatican City. It operat ...

and, a former judge in the

Federal Constitutional Court of Germany The Federal Constitutional Court (german: link=no, Bundesverfassungsgericht ; abbreviated: ) is the supreme constitutional court for the Federal Republic of Germany, established by the constitution or Basic Law () of Germany. Since its in ...

(''Bundesverfassungsgericht''), the highest court in Germany.

Career

Kirchhof obtained a doctorate at the early age of 25 having studied law in

Freiburg Freiburg im Breisgau (; abbreviated as Freiburg i. Br. or Freiburg i. B.; Low Alemannic: ''Friburg im Brisgau''), commonly referred to as Freiburg, is an independent city in Baden-Württemberg, Germany. With a population of about 230,000 (as o ...

and

Munich Munich ( ; german: München ; bar, Minga ) is the capital and most populous city of the German state of Bavaria. With a population of 1,558,395 inhabitants as of 31 July 2020, it is the third-largest city in Germany, after Berlin and ...

. He then became director of the Institute for Tax Law (''Institut für Steuerrecht'') at the

University of Münster The University of Münster (german: Westfälische Wilhelms-Universität Münster, WWU) is a public research university located in the city of Münster, North Rhine-Westphalia in Germany. With more than 43,000 students and over 120 fields of stud ...

. In 1987 he was finally appointed to the Federal Constitutional Court of Germany in

Karlsruhe Karlsruhe ( , , ; South Franconian: ''Kallsruh'') is the third-largest city of the German state (''Land'') of Baden-Württemberg after its capital of Stuttgart and Mannheim, and the 22nd-largest city in the nation, with 308,436 inhabitants. ...

, where he remained a judge until 1999. He then assumed the position of professor at the

University of Heidelberg } Heidelberg University, officially the Ruprecht Karl University of Heidelberg, (german: Ruprecht-Karls-Universität Heidelberg; la, Universitas Ruperto Carola Heidelbergensis) is a public research university in Heidelberg, Baden-Württemberg, ...

School of Law A law school (also known as a law centre or college of law) is an institution specializing in legal education, usually involved as part of a process for becoming a lawyer within a given jurisdiction. Law degrees Argentina In Argentina, l ...

. From January until March 2000, with former

President President most commonly refers to: *President (corporate title) * President (education), a leader of a college or university * President (government title) President may also refer to: Automobiles * Nissan President, a 1966–2010 Japanese ...

Roman Herzog Roman Herzog (; 5 April 1934 – 10 January 2017) was a German politician, judge and legal scholar, who served as the president of Germany from 1994 to 1999. A member of the Christian Democratic Union (CDU), he was the first president to be elec ...

and former

Bundesbank The Deutsche Bundesbank (), literally "German Federal Bank", is the central bank of the Federal Republic of Germany and as such part of the European System of Central Banks (ESCB). Due to its strength and former size, the Bundesbank is the mos ...

president Hans Tietmeyer, Kirchhof led an independent commission to investigate the

CDU donations scandal The CDU donations scandal was a political scandal resulting from the illegal forms of party financing used by the German Christian Democratic Union (CDU) during the 1990s. These included accepting hidden donations, the non-disclosure of cash do ...

. During the 2005 federal election campaign,

Angela Merkel Angela Dorothea Merkel (; ; born 17 July 1954) is a German former politician and scientist who served as Chancellor of Germany from 2005 to 2021. A member of the Christian Democratic Union (CDU), she previously served as Leader of the Opp ...

, leader of the CDU/

CSU CSU may refer to: * Channel service unit, a Wide area network equivalent of a network interface card * Chari Aviation Services, Chad, by ICAO airline code * Christian Social Union (UK), an Anglican social gospel organisation * Christian Social ...

, announced that Kirchhof would serve as minister of finance if she formed a government. Kirchhof proposed a graduated income tax rate of 15, 20, and 25%. Chancellor

Gerhard Schröder Gerhard Fritz Kurt "Gerd" Schröder (; born 7 April 1944) is a German lobbyist and former politician, who served as the chancellor of Germany from 1998 to 2005. From 1999 to 2004, he was also the Leader of the Social Democratic Party of Germa ...

successfully mocked Kirchhof during the SPD's campaign, calling him "that professor from Heidelberg", implying Kirchhof an ivory-towered point of view. This proposal undermined the CDU's credibility on economic affairs and led many Germans to believe that the party's platform for deregulation would only benefit the rich. It was a major contribution to the CDU's drop in the polls, from a lead of 21% over the SPD at the start of the election campaign to 9%. Merkel's own popularity dropped 10% when she publicly endorsed Kirchhof's tax proposals. Although Merkel's popularity improved after she later distanced herself from Kirchhof's proposals, the CDU did not recover its earlier large lead in the polls. Kirchof attempted to bring the matter to a close before polling day by indicating that he would be remaining in academia and would not accept a position in government. Kirchhof has very conservative opinions on issues such as family and feminism, although these did not become an issue during the campaign. He has been quoted as saying that "the mother's career lies in the family, which doesn't produce power, but friendship, not money, but happiness." After the election of Matteo Renzi as Prime Minister of

Italy Italy ( it, Italia ), officially the Italian Republic, ) or the Republic of Italy, is a country in Southern Europe. It is located in the middle of the Mediterranean Sea, and its territory largely coincides with the homonymous geographical ...

, there has been contact with Paul Kirchhof.

Other activities

Konrad Adenauer Foundation The Konrad Adenauer Foundation (german: Konrad-Adenauer-Stiftung, KAS) is a German political party foundation associated with but independent of the centre-right Christian Democratic Union (CDU). The foundation's headquarters are located in Sank ...

(KAS), Member of the Board of Trustees * Steuerrechtswissenschaftliche Vereinigung Heidelberg, Founding Member and Member of the Advisory Council

Honours and awards

* Great Cross of Merit with Star and Sash of the Federal Republic of Germany (1999) *

Austrian Cross of Honour for Science and Art The Austrian Decoration for Science and Art (german: Österreichisches Ehrenzeichen für Wissenschaft und Kunst) is a state decoration of the Republic of Austria and forms part of the Austrian national honours system. History The "Austrian ...

, 1st class (1999) * Commander's Cross of the

Order of St. Sylvester Pontifical Equestrian Order of Saint Sylvester Pope and Martyr ( la, Ordo Sancti Silvestri Papae, it, Ordine di San Silvestro Papa), sometimes referred to as the Sylvestrine Order, or the Pontifical Order of Pope Saint Sylvester, is one of five o ...

(Vatican, 2002) *

Order of Merit of Baden-Württemberg Order of Merit of Baden-Württemberg (german: link=no, Verdienstorden des Landes Baden-Württemberg) is the highest award of the German State of Baden-Württemberg. Established 26 November 1974, it was originally called the Medal of Merit of Bad ...

(2003) * Lichtenberg Medal of the

Göttingen Academy of Sciences Göttingen (, , ; nds, Chöttingen) is a university city in Lower Saxony, central Germany, the capital of the eponymous district. The River Leine runs through it. At the end of 2019, the population was 118,911. General information The or ...

(2004) *

Bavarian Order of Merit The Bavarian Order of Merit (german: Bayerischer Verdienstorden) is the Order of Merit of the Free State of Bavaria. It is awarded by the Minister-President of Bavaria as a "recognition of outstanding contributions to the Free State of Bavaria ...

(2006) * Honorary doctorates (Dr. iur. Hc) from the

University of Osnabrück A university () is an institution of higher (or tertiary) education and research which awards academic degrees in several academic disciplines. Universities typically offer both undergraduate and postgraduate programs. In the United States, the ...

(2006) and the Ukrainian Free University in Munich (2008) Kirchhof has been awarded the following prizes: * Heinrich Braun Award (2000) * Ludwig Erhard Prize (2000) * Hanns Martin Schleyer Prize (2001) * Eugen-Bolz-Prize (2001) * Georg von Hertling Medal of

Kartellverband katholischer deutscher Studentenvereine The '' Kartellverband katholischer deutscher Studentenvereine'' (incorporated November 29, 1865) is a German academic corporate association with ninety member corporations in Germany, Austria and Switzerland. As of February 2008, the Alliance ...

(2001) * Oswald von Nell-Breuning-Prize (2003) * Reformer of the year. (Readers of FAS and the INSM, 2005) * Jacob Grimm Prize for his contributions to the German language the language of law and the German language rights (2005) * German Business Award (2005) of the 'market-intern' publishing in part due to his courageous commitment to honesty and practicality in the tax * Pforzheim University Business Science Award for 2006 (www.hs-pforzheim.de) * Ludwig Erhard Medal for Meritorious Service to the Social Market Economy (2007) * Heinz-Herbert Karry award for achievement in the growth and expansion of free, democratic and welfare state (2007) * Friedrich August von Hayek Prize (2009) * Augustin Bea Prize (2009) * "Mastermind 2011", Award of financial consulting firm Plansecur *

Schader Award The Schader Award is a German award bestowed annually on a social scientist. It is awarded by the Schader foundation of Darmstadt. The foundation and its award are founded by and named for Alois M. Schader, and comes with a 15,000 Euro prize. Past ...

(2012)

Personal life

Kirchhof is the older brother of sitting Federal Constitutional Court Justice

Ferdinand Kirchhof Ferdinand Kirchhof (born 21 June 1950) is a German judge, jurisprudent and tax law expert. Early career Kirchhof was born in Osnabrück. He served as expert member of the Commission on the Reform of the Federal System of Government (Federalism ...

References

*German Wikipedia dated September 3, 2005

Paul Kirchhof Paul Kirchhof (born February 21, 1943 in Osnabrück) is a German jurist and tax law expert. He is also a professor of law, member of the Pontifical Academy of Social Sciences and, a former judge in the Federal Constitutional Court of Germany ( ...

*English Wikipedia dated September 3, 2005

*Dutch newspaper,

NRC Handelsblad ''NRC'', previously called ''NRC Handelsblad'' (), is a daily morning newspaper published in the Netherlands by NRC Media. It is generally accepted as a newspaper of record in the Netherlands. History ''NRC Handelsblad'' was first published on 1 ...

dated September 1, 2005 *Langehein, Jan (August 31/September 7, 2005). "Ein Steuermann für die Zeitreise". ''Jungle World'' p. 6 ISSN 1613-0766

Der Spiegel ''Der Spiegel'' (, lit. ''"The Mirror"'') is a German weekly news magazine published in Hamburg. With a weekly circulation of 695,100 copies, it was the largest such publication in Europe in 2011. It was founded in 1947 by John Seymour Chaloner ...

online August 31, 2005 (German language)
Kirchhof's page at the Pontifical Academy of Social Sciences
{{DEFAULTSORT:Kirchhof, Paul 1943 births Living people People from Osnabrück Members of the Pontifical Academy of Social Sciences Academic staff of the University of Münster Christian Democratic Union of Germany politicians 20th-century German judges Scholars of tax law German scholars of constitutional law Justices of the Federal Constitutional Court Recipients of the Austrian Cross of Honour for Science and Art, 1st class Grand Crosses with Star and Sash of the Order of Merit of the Federal Republic of Germany Knights of the Order of St. Sylvester Recipients of the Order of Merit of Baden-Württemberg Members of the European Academy of Sciences and Arts

Career

Other activities

Honours and awards

Personal life

References

External links