Research focuses

  • German, European and international company taxation law with its relation to business and corporate law

  • public, taxation and IFRS balance sheet law

Current research projects


  • Self-Assessment procedures in corporate tax - Possible implementations conformable to current law

  • Framework and preconditions in public international law and European Union law for the introduction of a financial transaction tax with extraterritorial effects 

  • Revival of the personal liability in a limited partnership following the back-payment of an agio?

  • Profit allocation to long term building sites, construction and installation projects under the Functionally Separate Entity Approach

  • The terms research and development as criteria for promoting innovations through tax subsidies

  • Information exchange in the tax assessment procedure - balancing tax justice and the right of informational self-determination

  • § 5 Abs. 1 EStG (authoritativeness principle and GAAP)

  • Structures of capital income taxation
  • GAAP in financial statements (HGB and IAS)