Fascinating insights into ‘The stumbling blocks of business division’:

Many thanks to Mr Andreas Wildgruber (tax advisor/senior manager) and Mr Nikolai Kupfer (tax advisor/manager) from GRÄFE Tax & Legal GmbH Munich for their interesting guest lecture at WFI in January 2026.

During their guest lecture, the speakers provided a clear explanation of the significance of business splits in tax law. The meeting focused on the prerequisites for a business split, the tax consequences of its establishment, and its possible use as a tax planning tool.

The lecture concluded with a comprehensive case study in which various solutions were developed and discussed together. During a subsequent gathering, the students also had the opportunity to engage in an in-depth professional exchange.

We would like to thank GRÄFE Tax & Legal GmbH, Munich for the highly practical lecture.