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was born in Berlin-Wilmersdorf. He passed his "Abitur" (higher-level school leaver examination) in Berlin at the Ravené-Oberschule (grammar school with emphasis on economics, law and business studies) and then studied "jurisprudence" at the Freie Universität Berlin; he passed his first state law examinations there on 31 July 1989, focusing on: "Company, tax and accounting law".
Up until and during his articled clerk/legal intern training in the Court of Appeal's districts, he worked in the Berlin law firm and notary offices of Wollmann & Partner, initially focussing on property and investment law and associated fields of law. He learned how to hold legal proceedings and, especially through his work in the notary's office, was simultaneously able to consolidate and increase his knowledge of civil and commercial law.
During his practical training he successfully passed the 42nd "tax and business" course of the Deutschen Anwaltsinstitut e.V., through which he verified his special knowledge according to the specialist lawyers' regulations, enabling him to use the title "specialist lawyer for tax law". He was then able to implement this knowledge during the administration phase of his training at Berlin-Friedenau tax office.
Apart from tax and commercial law, during his articled clerk/legal intern training, he also specialised in public and private building law by spending his optional training period in a court division for building law of Berlin's administrative court and at the same time successfully attended consolidating seminars on building law given by the "Deutschen Anwaltsinstitut" (German institute of lawyers).
After passing his second state examinations in law on 13 January 1994 and was admitted to practice as a lawyer in the Regional Court in Potsdam he opened a branch office in Potsdam for the Berlin law firm and notary office, Wollmann & Partner: he then headed this office until the end of 1997.
From 1 January 1998, he initially practiced in Potsdam, together with his partner Marc Laudien, in his own law firm Kirchhoff & Laudien, which after he passed his tax consultant examination on 4 March 1999, was renamed Kirchhoff & Laudien Lawyers, Tax consultants.
After his law partner left at the end of 2002, he has continued to practice in Potsdam in his own law firm and tax consultancy.
Dr. Michael Kirchhoff is a member of the "Deutschen Anwaltsverein e.V. - (Association of German Lawyers - building law, landlord and tenant law and property law association, trade and company law, labour law, tax law as well as banking law and capital market law), the "Bundesverband der freiberuflichen und unabhängigen Sachverständigen für das Kraftfahrzeugwesen e.V. -BVSK (Federal Association of freelance and independent experts and assessors for motoring)" and in the "Steuerberaterverband Berlin-Brandenburg - Verband der steuerberatenden und wirtschaftsprüfenden Berufe e.V." (Berlin-Brandenburg Association of Tax Consultants).
On 30 January 2004, he was elected the 1st Chairman of the "Bund der Wohnungs- und Grundeigentümer Kreisverband Potsdam e.V." (Association of Potsdam Land and Property Owners); since November 11, 2008 he is treasurer.
In 2005 he obtained his doctorate in liability law. His dissertation dealt with tax consultant liability under civil law as well as quality assurance and quality management in the tax consultancy profession.
Since 2010 Dr. Michael Kirchhoff is entitled to bear the titles specialist lawyer for tax law as well as specialist lawyer for commercial and company law.
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