Research project on the effects of the investment tax reform regarding compatibility with EU law, prevention of tax saving schemes and tax simplification

In a consortium led by the University of Ulm with the University of Luxembourg and the University of Applied Sciences Worms, Professor Dr. Heribert Anzinger, Professor Dr. Werner Haslehner and Professor Dr. Falko Tappen are investigating the compatibility of the current investment tax law with EU law, the prevention of tax saving models, reduction of structuring susceptibility and aspects of tax simplification on behalf of the Federal Ministry of Finance. The InvStRefG of July 19, 2016 has restructured investment taxation in Germany with effect from 2018. The reform was prompted by legal uncertainties regarding compatibility with EU law, a perceived susceptibility to tax structuring, complexity and tax enforcement costs. An evaluation was planned in the legislative process. The research project, which was launched in 2020 with a third-party funding volume of 150,000 euros, will run for two years.