Review Board

The Review Board monitors the admission process for private sector representatives and consultants to Tax & Legal Excellence. The Review Board examines whether the candidates’ admission criteria have been met and may, in individual cases, oppose admission to the membership of an applicant. The Review Board consists of four members. Its representatives are university professors with proven expertise in economics, law, taxation and finance.


Prof. Dr. Manuel Ammann

Manuel Ammann is Full Professor of Finance at the University of St. Gallen, Dean of the School of Finance and Director at the Swiss Institute of Banking and Finance. At the University of St. Gallen he is the academic director of the Master of Arts in Banking and Finance. His research areas are derivative instruments, asset management, financial markets and risk management.

Manuel Ammann also regularly works as a consultant for public institutions (e.g. the Swiss National Bank) and companies. His clients are mainly financial institutions, usually banks and insurance companies in Switzerland, Germany, France and England. He is Chairman of the Board of Directors of Algofin AG and a member of the Board of Directors of St. Galler Kantonalbank und Neue Bank AG.

Prof. Dr. Manuell Ammann von Tax & Legal Excellence Review Board


Prof. Dr. Wolfgang Kessler

Wolfgang Kessler, tax consultant, holds the Chair for Business Taxation and is Chairman of the Board of the Center for Business and Law at the Albert-Ludwigs-University in Freiburg/i.Breisgau. The focus of his academic work lies in the areas of legal form design, corporate tax law and international tax law.

Wolfgang Kessler is a lecturer at the “Bundesfinanzakademie” and a member of the “Fachinstitut der Steuerberater”. In addition, he is the initiator and founding partner of the Tax Academy and from 2001 to 2011, as a partner of Ernst & Young, he led the area of internal tax education and training for Germany, Austria and Switzerland.

StB Prof. Dr. Wolfgang Kessler von Tax & Legal Excellence


Prof. Dr. Markus Rudolf

Markus Rudolf is rector of WHU and since 1998 full professor and holder of the Allianz Endowed Chair of Finance at WHU – Otto Beisheim School of Management. He is also Head of the WHU Center of Asset and Wealth Management. His most recent publications deal with the euro crisis, banking, asset and risk management and the valuation of derivatives.

Markus Rudolf is a member of the editorial board of the journal “Financial Markets and Portfolio Management” and academic director of the Campus for Finance – WHU New Year’s Conference. He also holds a position as Chairman of the Supervisory Board of Böker & Paul AG and was a member of the Supervisory Board of BlackRock Asset Management Deutschland AG between June 2008 and March 2016.

Prof. Dr. Markus Rudolf von Tax & Legal Excellence Review Board


Prof. Dr. Dr. h.c. mult. Karsten Schmidt

Karsten Schmidt holds the Chair of Corporate Law at Bucerius Law School. From 2004 to 2012 he was President of the Bucerius Law School. He is publisher and editor of the “Zeitschrift für das gesamte Handels- und Wirtschaftsrecht (ZHR)”, co-editor of the “Zeitschrift für Wirtschaftsrecht (ZIP)” and member of the Editorial Board of the International and Comparative Corporation Law Journal.

Karsten Schmidt was a member of the board and the board of trustees of the “ZEIT-Stiftung Ebelin und Gerd Bucerius” from 1987 to 2014. Since 2005 he has been a member of the Academy of Sciences in Hamburg and of the Academia Scientiarum et Artium Europaea, Salzburg. He is also Honorary Fellow of the Institute for Advanced Legal Studies, London, corresponding member of the Academia Nacional de Derecho y Ciencias Sociales, Cordoba/Argentina, and member of the scientific advisory board of the Institute for Economic Constitution and Competition (FIW). The Universities of Athens and Vienna awarded him the doctorate iur. h.c., the Leuphana University Lüneburg the doctorate rer. pol. h.c. In 2006 he was awarded the Federal Cross of Merit First Class.

Prof. Dr. Dr. h.c. mult. Karsten Schmidt von Tax & Legal Excellence Review Board