![Image: Oliver Heutz](https://res.cloudinary.com/pim-red/image/upload/q_auto,w_350/v1724938780/dunckerhumblot/personen/Heutz_oliver_zroiuc.jpg)
Oliver Heutz
Oliver Heutz studied law at the Rheinische Friedrich-Wilhelms-Universität in Bonn. He passed the First State Examination in Law in 2019 and completed his doctorate at the Institute for Tax Law at the University of Cologne (Prof. Dr. Hey) in 2022. The thesis was awarded the »Doctoral Prize 2023« of the Faculty of Law at the University of Cologne and the »Gerhard Thoma Honorary Prize« of the Fachinstitut der Steuerberater e.V. (Institute of Tax Consultants). Following his doctorate, the author completed his legal clerkship at the Higher Regional Court of Cologne with stations in Aachen, Bonn and New York. Since completing his second state law examination in 2024, he has been working as a lawyer in a commercial law firm in Cologne.