ルートヴィヒ・マクシミリアン大学ミュンヘン
Gaugler was born in Stuttgart, Baden-Württemberg, Germany. He studied economics and business administration at the Ludwig Maximilian University of Munich from 1949 to 1954, where he obtained his "Diplom-Kaufmann" (former German master's equivalent). Afterwards, he obtained his Ph.D. in business administration and his habilitation in 1966 at the Ludwig Maximilian University of Munich.