| 1981 – 1986 | Studies of Business Administration at the University of Erlangen-Nürnberg |
| 1986 | Joined a renowned tax consultation and auditing firm, last position held prior to joining Hennerkes, Kirchdörfer & Lorz: Managing Director and Branch manager |
| 1990 | Doctorate in Business Administration (Dr. rer. pol.) |
| 1992 | Appointed as Tax Consultant |
| 1994 | Appointed as Certified Auditor |
| 2007 | Joined the firm Hennerkes, Kirchdörfer & Lorz |
| since 2010 | Partner of the firm |
| Member of supervisory and advisory boards Foreign language: English |
Dr. Bertram Layer
Dr. Bertram Layer
Tax Consultant and Partner
01
Kontakt & Vernetzung
02
Werdegang & Qualifikationen
01 Kontakt & Vernetzung
02 Werdegang & Qualifikationen
| 1981 – 1986 | Studies of Business Administration at the University of Erlangen-Nürnberg |
| 1986 | Joined a renowned tax consultation and auditing firm, last position held prior to joining Hennerkes, Kirchdörfer & Lorz: Managing Director and Branch manager |
| 1990 | Doctorate in Business Administration (Dr. rer. pol.) |
| 1992 | Appointed as Tax Consultant |
| 1994 | Appointed as Certified Auditor |
| 2007 | Joined the firm Hennerkes, Kirchdörfer & Lorz |
| since 2010 | Partner of the firm |
| Member of supervisory and advisory boards Foreign language: English |
03 Publikationen
Anteilsübertragung an Mitarbeiter – Arbeitslohn oder Schenkung?
In: FuS 2/2025, S.75-77.