The KU Research Institute for Taxation pools and coordinates research, teaching and outreach on tax topics at the Ingolstadt School of Management (WFI) of the Catholic University of Eichstätt-Ingolstadt (KU).
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Discussing their own research projects with Nobel Prize winners – two young scientists from KU had this rare opportunity. Seraphin Schwarzbauer and Terhemen Agabo, research assistants at the Faculty of Economics, took part in the eighth Lindau Nobel Meeting on Economics at the end of August 2025. The international event is considered a unique forum for scientific dialogue and networking. Since 1951, Lindau has been a venue for top-level scientific meetings, regularly bringing together experts from the fields of chemistry, physics, medicine and economics.
Among other things, our institute member Seraphin Schwarzbauer had the opportunity to exchange ideas with American economist James Heckman over a walk and coffee. Heckman received the Nobel Prize in 2000. He discussed beer foam over dinner with Philip Dybvig, winner of the 2022 Nobel Prize in Economics.
Although the participants only spent just under a week in Lindau, Schwarzbauer says a strong sense of community developed: ‘I went home with the impression that I had made lasting connections.’ Through exchanges with colleagues, he realised how much he could gain from understanding different approaches, cultures and experiences. ‘That's why I'm now even more motivated to maintain curiosity and passion in my research and to engage with different perspectives.’
This year's hiking trip organised by the KU Research Institute for Taxation took place in Garmisch-Partenkirchen in high summer temperatures. The hike started at the Kreuzeckbahn mountain station. From there, we began the ascent to the Hupfleitenjoch. Once at the top, we enjoyed the view of the Zugspitze and Garmisch-Partenkirchen. We then descended into the rear Höllental valley and reached the Höllentalangerhütte via the Knappenhäuser. After a short refreshment break, the last section of the approximately 10-kilometre hike took us through the Höllentalklamm gorge back to the starting point.
Last Friday and Saturday, we had our own stand at the IN Campus Festival 2025 on the campus lawn of the WFI - Ingolstadt School of Management!
Numerous visitors took the opportunity to find out more about the activities of the KU Research Institute for Taxation and the Master's programme in Taxation. Of course, our tax quiz was also a must — here, participants could test their tax knowledge and learn something new.
Thank you very much for your interest and the good discussions. We are already looking forward to the next time!
Last week, we welcomed Viktoria Feller (in-house tax advisor) from Rohde & Schwarz and Dr Benjamin Graßl (tax advisor) from Flick Gocke Schaumburg at WFI for a joint guest lecture.
The speakers presented the multifaceted profession of a tax advisor. In particular, they discussed the professional duties of a tax advisor and the choice between freelance work and employment. The content of the work and permitted secondary activities were also presented. Another important topic was on how to become a tax advisor by taking the German tax advisor exam.
The informative part was supplemented by interesting insights into the practical work of a tax advisor. As part of a case study, the students gained concrete, case-related insights into the profession of tax advisor.
On 19 and 20 May 2025, a group of students and doctoral candidates from the Ingolstadt School of Management attended the 63rd German Tax Advisors' Congress in Dresden.
The varied programme offered exciting insights into current developments in German and international tax law. Particularly noteworthy was the panel discussion on the topic of ‘Restart - How can Germany's economy become fit for the future again?’, in which experts from business, academia and politics debated ways to strengthen the German economy.
Another cutting-edge topic was the use of artificial intelligence in tax consultancy. In the presentation ‘Tax and AI - New developments in the symbiosis of man and machine’, practical application scenarios were presented on how AI tools can support the day-to-day work of tax law firms, for example through automated processes and intelligent assistance systems.
Participation of the KU Research Institute for Taxation in the half marathon in Ingolstadt on 10 May 2025
The KU Research Institute for Taxation took part in the Ingolstadt Half Marathon relay race for the first time on 10 May 2025 in perfect weather. In mixed teams of three participants, each team had to cover the half-marathon distance of 21 km together. The route led from the Konrad Adenauer Bridge across the city centre to the quarry pond and via the Klenzepark back to the finish line at the theatre. With great team results and happy about the distance achieved, the participants ended the day with a cosy dinner.
The 1st conference of the KU Research Institute for Taxation took place on February 7, 2025. You can find more information and a report on the event here.
Previous announcements from the KU Research Institute for Taxation can be found here.
In this project, funded by the Fritz Thyssen Foundation, we are investigating which factors influence differences in the tax avoidance activities of affiliates within a group. Previous research papers have focused on profit shifting and tax avoidance at group level. Building on these findings, we would like to take a closer look at the role of subsidiaries when implementing such strategies.
This research project, which ran from September 2021 to April 2022, focused on possible reforms to German corporate taxation. The aim of the considerations was to create new investment incentives for companies after the end of the Covid-19 crisis. In collaboration with the German Federal Ministry of Economics and Climate Action (BMWK) and Andreas Oestreicher, Matti Boie-Wegener and Sandra Hartmann (all Georg-August-Universität Göttingen), Reinald Koch, Dominika Langenmayr and Lena Schön developed six different packages of measures to create favorable framework conditions for investments.
The individual reform proposals cover various areas. These include the introduction or extension of regulations on declining balance depreciation, a reduction in the corporation tax rate, an extension of the financing allowance for trade tax, a reduction in the discount rate for provisions and the introduction of a wealth tax. Dynamic and static microsimulations were used to calculate the revenue and relief effects in order to show the different effects of the individual measures.
The research results provide a sound basis for the discussion on the effects of potential tax reforms and serve as a valuable resource for decision-makers. Overall, the project provides important insights into the design of competitive and investment-friendly corporate taxation in Germany in times of economic challenges.
On behalf of the former Federal Ministry for Economic Affairs and Energy (now: Federal Ministry for Economic Affairs and Climate Action), Reinald Koch, Dominika Langenmayr and Lena Schön examined the effects of an expansion of the existing tax loss offsetting options on the behavior of companies.
The study, which was conducted in 2021, uses microsimulation models to estimate the effects of the policy on tax revenue. First, the results were calculated for a sample of companies, which were then extrapolated to the population of companies on the basis of official tax statistics. In addition to that, the relief effects resulting from an extension of the loss offsetting options were calculated for various smaller groups of companies. For this purpose, the companies were differentiated in particular with regard to their legal form, size and sector affiliation.
In addition to the revenue and relief effects, this research project investigated how changes in the tax regulations affect the behavior of companies. With regard to a change in loss offsetting, particular effects on investment behavior, financing and the liquidity situation of companies were forecasted.
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The KU Research Institute for Taxation seeks to contribute to the networking of the Catholic University of Eichstätt-Ingolstadt in business, society and politics. Here, you can find your contact persons for tax-related topics.