Awarding of the 2025 Study Prize of the Munich Chamber of Tax Consultants

Every year, the Munich Chamber of Tax Consultants honours outstanding academic achievements by young academics in the field of tax law. This year, Lukas Oblinger, a graduate of the Master's programme in Taxation at the Faculty of Economics in Ingolstadt (WFI), was awarded the 2025 Study Prize for his Master's thesis entitled ‘Global minimum tax and deferred tax accounting’. The award ceremony took place during this year's conference of the Munich Chamber of Tax Consultants on 24 October 2025.

In his thesis, Lukas Oblinger analysed the treatment of deferred taxes in the context of the global minimum tax. He examines the extent to which multinational companies can use deferred taxes for tax planning in the context of the global minimum tax and the extent to which this results in potential distortions in financial reporting. His thesis makes an important contribution to understanding the complex rules of the global minimum tax and at the same time offers valuable insights for practice.