Institute for Economic Law and Taxation
Area of Taxation
Content Focus
In teaching, we follow a broad, generalist approach and cover all areas of law relevant to the tax advisor examination, in particular income tax law (personal income tax, corporate income tax, trade tax), accounting-related tax law, international tax law, value-added tax, and procedural tax law.
Research Areas
- International tax law, in particular CFC taxation and the taxation of international foundations
- Business tax planning and international tax structuring
- Anti-tax avoidance legislation
- EU law and direct taxation
Objectives
In teaching, we provide targeted training tailored to the professional profile of tax advisors.
In research, we conduct application-oriented studies with a strong practical focus, contribute to legislative processes, and accompany tax practice from a neutral, scientific perspective.
Distinctive Features
Integration of application-oriented research and teaching, including publications in collaboration with students; close cooperation with practice partners such as the Chamber of Tax Advisors and the Tax Advisors’ Association of Schleswig-Holstein; and tailored teaching content aligned with the medium-term goal of preparing our graduates for the tax advisor examination.
Career Prospects for Students
Excellent career opportunities exist in the field of “traditional” tax advisory, either on a self-employed basis or in employment, in the tax departments of larger companies, in auditing, in tax- and accounting-related IT, or within professional associations.
Members of the Institute

Prof. Dr. Natascha Kupka
24149 Kiel
Room: C03-3.12

Prof. Dr. Till Moser
24149 Kiel
Room: C03-3.04
Prof. Dr. Thorsten Stark
24149 Kiel
Room: C03-3.36