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

Portrait of Natascha Kupka© P. Knittler

Prof. Dr. Natascha Kupka

Sokratesplatz 2
24149 Kiel
Room: C03-3.12
Portrait of Till Moser© A. Diekoetter

Prof. Dr. Till Moser

Sokratesplatz 2
24149 Kiel
Room: C03-3.04
Grafik: kein Foto

Prof. Dr. Thorsten Stark

Sokratesplatz 2
24149 Kiel
Room: C03-3.36