The institute focuses its research and teaching on business, financial, and tax law, as well as the digitalization of law. Business and tax law are part of the academic offerings at Ulm University. We have compiled the key reasons for this here for you.
Anzinger, Bedeutung des EU-Datenrechtsrahmens für die HGB-Bilanzierung von SaaS-Implementierungen, BB 2026, S. 747 - 751.
Anzinger, Zur Prozessführungsbefugnis des Insolvenzschuldners bei Insolvenzeröffnung zwischen Einspruchsentscheidung und Klage, Anmerkung zu BFH v. 6.8.2025 - X B 117/23, ZIP 2025, S. 2875 - 2876.
Anzinger, Steuerartenübergreifendes Verbot der Doppelbesteuerung von EU-Dividenden, EuGH v. 1.8.2025 - verb. Rs. C-92/24 bis C-94/24, RdF 2025, S. 307 - 308.
Anzinger/Oser/Schlotter (Hrsg.), Rechnungslegung und Prüfung der Unternehmen. Kommentar zum HGB mit Bezügen zum Steuerbilanzrecht, AktG, GmbHG, PublG und rechtsvergleichenden Bezügen zu Österreich, Teilband 2, Verlage Otto-Schmidt und Schäffer Poeschel, Köln/Stuttgart, 2025.
Anzinger, Rechnungslegungsgrundsätze für den Jahresabschluss nach HGB und IFRS, Grundlegende Wertkonzepte der IFRS, Gliederungs- und Ausweisgrundsätze nach IFRS, Eigenkapitalspiegel und Eigenkapitalveränderungsrechnung nach HGB und IFRS, Fehlerbegriff nach IFRS, in: Merkt/Bruckner/Fink, Rechnungslegung nach HGB und IFRS, Schäffer-Poeschel-Verlag, 2. überarbeitete und aktualisierte Auflage 2025.
Anzinger, Künstliche Intelligenz und Gesellschaftsrecht, ZHR 2025, 189. Band, S. 124-177.
Anzinger, Zur Prospektpflicht bei eingeschränkt übertragbaren kommunalen Gesellschaftsanteilen, EuGH v. 9.1.2024 - C-627/23, RdF 2025, S. 146 - 147
Anzinger, Die Mehrmütterorgan-
schaft: Ein in den Reformvorschlägen zur Gruppenbesteuerung vergessenes Institut, in Haase/Palm (Hrsg.), Personengesellschaf-
ten im Fokus des nationalen und internationalen Steuerrechts. Festschrift für Roland Wacker zum 70. Geburtstag, 2025, S. 277 - 290
Anzinger, BFH v. 13.8.2024 - IX R 29/23, Kein Werbungskostenabzug für ausschließlich durch ein Insolvenzverfahren verursachte Aufwendungen, ZIP 2025, 190-191.
Anzinger, Gute wissenschaftliche Praxis und richterliche Unabhängigkeit: Zum Spannungsverhältnis von wissenschaftlichem Diskurs und Litigation-PR am Beispiel des abgesagten Cum/Ex-Symposiums des VFS Hannover, in Keß (Hrsg.), FS VFS Hannover, 2025, S. 234 - 273
Anzinger, „Dunkelfelder“ des Familienleistungsausgleichs: Bedürftige Eltern und wirtschaftlich leistungsfähige Kinder, in Heinzen/Richter/Stapperfend/Waldhoff (Hrsg.), Steuerkritik. Gedächtnisschrift für Andreas Musil, 2024, S. 45 - 62.
Anzinger, Finanzierung und Haftung der BaFin im Bilanzkontrollverfahren, BB 2024, Heft 35, S. 1962-1966.
Anzinger, Betriebsprüfung und Tax Compliance im Wandel: Ausbau kooperativer und risikoorientierter Ansätze durch Digitalisierung in Lang/Risse (Hrsg.), Tax Compliance und Risikomanagement im digitalen Zeitalter, Linde Verlag, Wien 2024, S. 1 - 32.
Anzinger/Schöneborn, Aktuelle Entwicklungen bei der Gewerbesteuer, StBJB 2023/24, S. 133 - 172.
17.3.2026: 9. Steuerwissenschaftlichen Symposium im Bundesfinanzhof - Missbrauch rechtlicher Gestaltungsmöglichkeiten - Herausforderungen im nationalen und internationalen Recht –, Bundesfinanzhof, München
16.3.2026: Sonderveranstaltung der Deutschen Steuerjuristischen Gesellschaft - Aufgaben und Verantwortung der Steuerrechtswissenschaft, Ludwig-Maximilians-Universität München
25.-27.2.2026: F.A.Z. Business Tax Conference, Berlin
5.-6.2.2026: Hamburger Forum Unternehmenssteuerrecht, Bucerius Law School, Hamburg
1.-2.10.2025: Taxation, Digital Transformation and the European Union, University degli Studi di Bergamo
On 21 May 2026, the Institute for Business and Tax Law and the Digitalization of Law, the Deutscher EDV-Gerichtstag e.V., together with the Heidelberg University and Saarland University, will host a Digital Justice Lunch on the topic “Einsatz von Large Language Modellen im Bundesfinanzhof »BFH-GPT«”.
The online registration form for the event can be found here.
On 10 February 2026, the 29. Ulmer Kolloquium für Wirtschafts- und Steuerrecht took place under the title “Daten - Recht - KI – Regulierung zwischen Datenschutz und Datennutzung” at Ulm University.
Further information on the event can be found here.
On 3 November 2025, the 28. Ulmer Kolloquium für Wirtschafts- und Steuerrecht took place at Ulm University under the title “Digitalisierung, Künstliche Intelligenz und Private Equity: Zukunftsfragen des Verhältnisses von Steuerverwaltung und Steuerberatung im Fokus des Fremdbesitzverbots”.
Further information on the event can be found here.
On July 7, 2025, the 27th Ulm Colloquium on Economic and Tax Law took place at the University of Ulm under the title “Crypto and Taxes.”
Further information about the event can be found here.
At the 2025 WU Tax Law Technology Conference in Vienna, Prof. Dr. Heribert M. Anzinger was part of the first panel, where he discussed the topic of “Defining Standardization in Taxation” together with Prof. Dr. Marina Luketina (FH Upper Austria, AT) and Prof. Dr. Irma Mosquera Valderrama (Leiden University, NL) to discuss the topic of “Defining Standardization in Taxation,” led and thoughtfully moderated by the conference organizer, Prof. Dr. Robert Risse (Vienna University of Economics and Business, AT). The OECD has identified standardization as one of the most important drivers for improving tax administration. The panel discussion provided the basis for in-depth discussions on this important topic and its role in reducing bureaucratic burdens. During the morning sessions, conference participants not only examined critical legal aspects of tax standardization, but also learned a great deal about data architectures (from data lakes to data lakehouses) from Steffen Vierkorn (QUNIS GmbH). The conference program can be found here.
Dr. Ulli Spankowski, CDO/CHRO at the Stuttgart Stock Exchange Group, gave a fascinating presentation highlighting the importance of intelligent regulation for the development of blockchain technology in the financial sector. Particularly valuable was the perspective that regulation brings not only challenges but also business opportunities. The interdisciplinary lecture series “Blockchain Fundamentals,” organized by Prof. Dr. Heribert M. Anzinger together with Prof. Dr. Andre Guettler (Strategic Management and Finance) and Prof. Dr. Frank Kargl (Computer Science) at the University of Ulm, benefits from such practical insights. The lecture showed how established financial institutions can sensibly integrate blockchain technology while building on their existing strengths. Many thanks to our guest speaker for these valuable insights!
On November 12, 2024, a group of students and doctoral candidates from the Institute of Business and Tax Law attended the oral hearing of the Federal Constitutional Court in the case of the “solidarity surcharge.”
On November 8, 2024, the Wiener Konzernsteuertag 2024 took place at the University of Vienna. The program can be found here.
Excursion to the Ulm tax office on July 10, 2024.
In the summer semester of 2026, the Institute for Business and Tax Law and the Digitalization of Law will offer a wide range of courses, from lectures and seminars to colloquia.
You can find the course announcements, as well as details on the content and organisation of the courses, here.
The Faculty of Mathematics and Economics at Ulm University, the Institute of Accounting and Auditing and the Institute for Business and Tax Law and the Digitalization of Law, together with the Ulmer Forum für Wirtschaftswissenschaften e.V., cordially invite you to an academic ceremony.
The occasion marks the 20th anniversary of the honorary professorships held by Prof. Dr. Brigitte Zürn and Prof. Dr. Jens Poll. The Faculty is taking this anniversary as an opportunity to thank both of them for their long-standing commitment to teaching and for their contribution to bridging the gap between academia and professional practice in tax law and auditing.
Further information on the event can be found here.
Towards the establishment of a research group: On 17 and 18 February 2026, the Working Group on Tax History convened for a working meeting at the Hamburg Institute for Social Research – as part of the preparations for a DFG external funding application. Two days of intensive discussion on key research questions. The focus: the complexity of taxes beyond their fiscal function. In an interdisciplinary dialogue between law, economics, history, sociology and political science.
from left to right: Stefan Bach, Christian Waldhoff, Harris Durakovic, Ekkehart Reimer, Milena Dietz, Korinna Schönharl, Herbert Anzinger, Lars Döpking, Sebastian Huhnholz, Marc Buggeln
Students and doctoral candidates from Ulm University took part in an event organised by the International Fiscal Association (IFA) at the University of Heidelberg. The event was part of an excursion organised as part of the tax law courses.
The focus was on the update of the OECD Model Tax Convention and the OECD Model Commentary of 18 November 2025. The event offered in-depth insights into current developments in international tax law and an opportunity to experience tax science discourse as ‘Tax Law in Action’.
Dirk Kruwinnus, CPO at Seturion (part of Börse Stuttgart Group), gave an exciting lecture on how Seturion intends to break down the more than 20 national settlement silos currently existing in the EU through tokenisation as part of the ‘Blockchain Fundamentals’ lecture series.
On 1 and 2 October 2025, the conference “Taxation, Digital Transformation and the European Union” took place at the University of Bergamo, Italy, where leading experts discussed how digital transformation and artificial intelligence are reshaping tax law and administration in Europe. Prof. Dr. Heribert M. Anzinger gave a talk on “Artificial Intelligence and Judicial Decision-Making in Tax Law”. The conference programme can be found here.
As part of the interdisciplinary lecture series “Blockchain Fundamentals,” Thomas Richter, Associate General Counsel & Director at Deutsche Bank, shared his legal expertise on blockchain regulation in an exciting lecture entitled “Blockchain, Regulation, and the Financial Services Industry” on February 3, 2025. Many thanks to our guest speaker for the fascinating insights and the cheerful and informative event!
On November 26, 2024, the 26th Ulm Colloquium on Business and Tax Law took place at the Ulm Regional Court under the title “Artificial Intelligence in the Judiciary.” Further information about the event can be found here.
Digitalization and law – impressions from the international conference on "Legislation in the digital environment,” which took place from November 21 to 23, 2024, at Venice International University. The event was co-organized by an interdisciplinary team, including Prof. Dr. Heribert Anzinger from the University of Ulm. Experts discussed key topics such as administrative automation, granular law, and digitally compatible legislation. With contributions from Prof. Dr. Gregor Kirchhof (University of Augsburg), Prof. Dr. Jörn von Lucke (Zeppelin University), Prof. Dr. Rudolf Mellinghoff (LMU Munich), Prof. Dr. Matthias Grabmeier (TU Munich), Dr. Daniel Busche, Dr. Daniel Dürrschmidt, and other renowned speakers.
On July 16, 2024, the 25th Ulm Colloquium on Business and Tax Law took place at the University of Ulm under the title “Fundamental Issues and Current Developments in Commercial and Tax Accounting Law.”
The colloquium also saw the presentation of the new edition of the comprehensive commentary “Accounting and Auditing of Companies” (ADS, now AOS).
Further information on the event can be found here.
