The institute focuses its research and teaching on business, financial, and tax law, as well as the digitalization of law. Business and tax law are part of the academic offerings at Ulm University. We have compiled the key reasons for this here for you.
Anzinger, Bedeutung des EU-Datenrechtsrahmens fĂŒr die HGB-Bilanzierung von SaaS-Implementierungen, BB 2026, S. 747 - 751.
Anzinger, Zur ProzessfĂŒhrungsbefugnis des Insolvenzschuldners bei Insolvenzeröffnung zwischen Einspruchsentscheidung und Klage, Anmerkung zu BFH v. 6.8.2025 - X B 117/23, ZIP 2025, S. 2875 - 2876.
Anzinger, SteuerartenĂŒbergreifendes Verbot der Doppelbesteuerung von EU-Dividenden, EuGH v. 1.8.2025 - verb. Rs. C-92/24 bis C-94/24, RdF 2025, S. 307 - 308.
Anzinger/Oser/Schlotter (Hrsg.), Rechnungslegung und PrĂŒfung der Unternehmen. Kommentar zum HGB mit BezĂŒgen zum Steuerbilanzrecht, AktG, GmbHG, PublG und rechtsvergleichenden BezĂŒgen zu Ăsterreich, Teilband 2, Verlage Otto-Schmidt und SchĂ€ffer Poeschel, Köln/Stuttgart, 2025.
Anzinger, RechnungslegungsgrundsĂ€tze fĂŒr den Jahresabschluss nach HGB und IFRS, Grundlegende Wertkonzepte der IFRS, Gliederungs- und AusweisgrundsĂ€tze nach IFRS, Eigenkapitalspiegel und EigenkapitalverĂ€nderungsrechnung nach HGB und IFRS, Fehlerbegriff nach IFRS, in: Merkt/Bruckner/Fink, Rechnungslegung nach HGB und IFRS, SchĂ€ffer-Poeschel-Verlag, 2. ĂŒberarbeitete und aktualisierte Auflage 2025.
Anzinger, KĂŒnstliche Intelligenz und Gesellschaftsrecht, ZHR 2025, 189. Band, S. 124-177.
Anzinger, Zur Prospektpflicht bei eingeschrĂ€nkt ĂŒbertragbaren kommunalen Gesellschaftsanteilen, EuGH v. 9.1.2024 - C-627/23, RdF 2025, S. 146 - 147
Anzinger, Die MehrmĂŒtterorgan-
schaft: Ein in den ReformvorschlÀgen zur Gruppenbesteuerung vergessenes Institut, in Haase/Palm (Hrsg.), Personengesellschaf-
ten im Fokus des nationalen und internationalen Steuerrechts. Festschrift fĂŒr Roland Wacker zum 70. Geburtstag, 2025, S. 277 - 290
Anzinger, BFH v. 13.8.2024 - IX R 29/23, Kein Werbungskostenabzug fĂŒr ausschlieĂlich durch ein Insolvenzverfahren verursachte Aufwendungen, ZIP 2025, 190-191.
Anzinger, Gute wissenschaftliche Praxis und richterliche UnabhÀngigkeit: Zum SpannungsverhÀltnis von wissenschaftlichem Diskurs und Litigation-PR am Beispiel des abgesagten Cum/Ex-Symposiums des VFS Hannover, in Keà (Hrsg.), FS VFS Hannover, 2025, S. 234 - 273
Anzinger, âDunkelfelderâ des Familienleistungsausgleichs: BedĂŒrftige Eltern und wirtschaftlich leistungsfĂ€hige Kinder, in Heinzen/Richter/Stapperfend/Waldhoff (Hrsg.), Steuerkritik. GedĂ€chtnisschrift fĂŒr Andreas Musil, 2024, S. 45 - 62.
Anzinger, Finanzierung und Haftung der BaFin im Bilanzkontrollverfahren, BB 2024, Heft 35, S. 1962-1966.
Anzinger, BetriebspruÌfung und Tax Compliance im Wandel: Ausbau kooperativer und risikoorientierter AnsaÌtze durch Digitalisierung in Lang/Risse (Hrsg.), Tax Compliance und Risikomanagement im digitalen Zeitalter, Linde Verlag, Wien 2024, S. 1 - 32.
Anzinger/Schöneborn, Aktuelle Entwicklungen bei der Gewerbesteuer, StBJB 2023/24, S. 133 - 172.
17.3.2026: 9. Steuerwissenschaftlichen Symposium im Bundesfinanzhof - Missbrauch rechtlicher Gestaltungsmöglichkeiten - Herausforderungen im nationalen und internationalen Recht â, Bundesfinanzhof, MĂŒnchen
16.3.2026: Sonderveranstaltung der Deutschen Steuerjuristischen Gesellschaft - Aufgaben und Verantwortung der Steuerrechtswissenschaft, Ludwig-Maximilians-UniversitĂ€t MĂŒnchen
25.-27.2.2026: F.A.Z. Business Tax Conference, Berlin
5.-6.2.2026: Hamburger Forum Unternehmenssteuerrecht, Bucerius Law School, Hamburg
1.-2.10.2025: Taxation, Digital Transformation and the European Union, University degli Studi di Bergamo
On 2 July 2026, a group of students from the seminar offered by the Institute of Business and Tax Law and the Digital Transformation of Law visited the Federal Statistical Office (Statistisches Bundesamt) in Wiesbaden as part of an academic field trip. In addition to receiving a general overview of the work of the Federal Statistical Office, the students gained fascinating insights into the Office's role in regulatory impact assessment as part of Better Regulation, federal tax statistics, and ecosystem accounting within the Environmental-Economic Accounts. The visit concluded with a presentation of the Federal Statistical Office as an employer.
On 11 June 2026, the 30. Ulmer Kolloquium fĂŒr Wirtschafts- und Steuerrecht and 26. Symposium des Augsburger Forums fĂŒr Steuerrecht took place under the title âEuropĂ€ische und deutsche Schulden â ökonomische und rechtliche Grenzen, Umgehungen und Entwicklungenâ at the Wissenschaftszentrum Schloss Reisensburg of Ulm University.
Further information on the event can be found here.
On 13 May 2026, a conference on the taxation of cross-border workers in Austria and its neighbouring countries was held at the University of Innsbruck, at which Prof. Dr Heribert Anzinger gave a presentation on the taxation of cross-border workers in the GermanyâAustriaâItaly tri-border region. A brief report on the event can be found .
On 21 May 2026, the Institute for Business and Tax Law and the Digitalization of Law, the Deutscher EDV-Gerichtstag e.V., together with the Heidelberg University and Saarland University, hosted a Digital Justice Lunch on the topic âEinsatz von Large Language Modellen im Bundesfinanzhof »BFH-GPT«â.
On 10 February 2026, the 29. Ulmer Kolloquium fĂŒr Wirtschafts- und Steuerrecht took place under the title âDaten - Recht - KI â Regulierung zwischen Datenschutz und Datennutzungâ at Ulm University.
Further information on the event can be found here.
On 3 November 2025, the 28. Ulmer Kolloquium fĂŒr Wirtschafts- und Steuerrecht took place at Ulm University under the title âDigitalisierung, KĂŒnstliche Intelligenz und Private Equity: Zukunftsfragen des VerhĂ€ltnisses von Steuerverwaltung und Steuerberatung im Fokus des Fremdbesitzverbotsâ.&ČÔČúČő±è;
Further information on the event can be found here.
On July 7, 2025, the 27th Ulm Colloquium on Economic and Tax Law took place at the University of Ulm under the title âCrypto and Taxes.â
Further information about the event can be found here.
At the 2025 WU Tax Law Technology Conference in Vienna, Prof. Dr. Heribert M. Anzinger was part of the first panel, where he discussed the topic of âDefining Standardization in Taxationâ together with Prof. Dr. Marina Luketina (FH Upper Austria, AT) and Prof. Dr. Irma Mosquera Valderrama (Leiden University, NL) to discuss the topic of âDefining Standardization in Taxation,â led and thoughtfully moderated by the conference organizer, Prof. Dr. Robert Risse (Vienna University of Economics and Business, AT). The OECD has identified standardization as one of the most important drivers for improving tax administration. The panel discussion provided the basis for in-depth discussions on this important topic and its role in reducing bureaucratic burdens. During the morning sessions, conference participants not only examined critical legal aspects of tax standardization, but also learned a great deal about data architectures (from data lakes to data lakehouses) from Steffen Vierkorn (QUNIS GmbH). The conference program can be found here.
Dr. Ulli Spankowski, CDO/CHRO at the Stuttgart Stock Exchange Group, gave a fascinating presentation highlighting the importance of intelligent regulation for the development of blockchain technology in the financial sector. Particularly valuable was the perspective that regulation brings not only challenges but also business opportunities. The interdisciplinary lecture series âBlockchain Fundamentals,â organized by Prof. Dr. Heribert M. Anzinger together with Prof. Dr. Andre Guettler (Strategic Management and Finance) and Prof. Dr. Frank Kargl (Computer Science) at the University of Ulm, benefits from such practical insights. The lecture showed how established financial institutions can sensibly integrate blockchain technology while building on their existing strengths. Many thanks to our guest speaker for these valuable insights!
On November 12, 2024, a group of students and doctoral candidates from the Institute of Business and Tax Law attended the oral hearing of the Federal Constitutional Court in the case of the âsolidarity surcharge.â
On November 8, 2024, the Wiener Konzernsteuertag 2024 took place at the University of Vienna. The program can be found here.
Excursion to the Ulm tax office on July 10, 2024.
On 17 June 2026, the IFA Sektion SĂŒdwest held a special event entitled âMore Source State â Less OECD? â The UN Model Tax Convention and the UN Framework Convention on Taxation â Implications for Cross-Border Taxation, Permanent Establishments and Transfer Pricing â The Case of Indiaâ at Ulm University.
The first part focused on the major developments and shifts between the OECD and the UN, specifically as they relate to Articles 12, 12A and 12B of the UN Model Tax Convention, with two excellent presentations by Professor Dr Ekkehart Reimer and Dr Dhruv Janssen-Sanghavi. Björn Hannemann, Head of International Tax at Carl Zeiss AG, provided a brilliant practical introduction using a helpful diagram and current examples drawn from Carl Zeiss AGâs operations in India. This was perfectly complemented by presentations from Prashant Kapoor, Partner at KPMG in India, and Praveen Ranka, Partner at BSR & Co. LLP in India, who covered both recent case law and practical transfer pricing issues, as well as the interface with customs duties.
Further information on the event can be found here.
On 19 May 2026, the Faculty of Mathematics and Economics at Ulm University, the Institute of Accounting and Auditing and the Institute for Business and Tax Law and the Digitalization of Law, together with the Ulmer Forum fĂŒr Wirtschaftswissenschaften e.V., hosted an academic ceremony to mark the 20th anniversary of the honorary professorships held by Prof. Dr. Brigitte ZĂŒrn and Prof. Dr. Jens Poll.
The Faculty took this anniversary as an opportunity to thank both of them for their long-standing commitment to teaching and for their contribution to bridging the gap between academia and professional practice in tax law and auditing.
Further information on the event can be found here.
Towards the establishment of a research group: On 17 and 18 February 2026, the convened for a working meeting at the Hamburg Institute for Social Research â as part of the preparations for a DFG external funding application. Two days of intensive discussion on key research questions. The focus: the complexity of taxes beyond their fiscal function. In an interdisciplinary dialogue between law, economics, history, sociology and political science.
from left to right: Stefan Bach, Christian Waldhoff, Harris Durakovic, Ekkehart Reimer, Milena Dietz, Korinna Schönharl, Herbert Anzinger, Lars Döpking, Sebastian Huhnholz, Marc Buggeln
Students and doctoral candidates from Ulm University took part in an event organised by the International Fiscal Association (IFA) at the University of Heidelberg. The event was part of an excursion organised as part of the tax law courses.
The focus was on the update of the OECD Model Tax Convention and the OECD Model Commentary of 18 November 2025. The event offered in-depth insights into current developments in international tax law and an opportunity to experience tax science discourse as âTax Law in Actionâ.
On 1 and 2 October 2025, the conference âTaxation, Digital Transformation and the European Unionâ took place at the University of Bergamo, Italy, where leading experts discussed how digital transformation and artificial intelligence are reshaping tax law and administration in Europe. Prof. Dr. Heribert M. Anzinger gave a talk on âArtificial Intelligence and Judicial Decision-Making in Tax Lawâ. The conference programme can be found here.
Dirk Kruwinnus, CPO at Seturion (part of Börse Stuttgart Group), gave an exciting lecture on how Seturion intends to break down the more than 20 national settlement silos currently existing in the EU through tokenisation as part of the âBlockchain Fundamentalsâ lecture series.
As part of the interdisciplinary lecture series âBlockchain Fundamentals,â Thomas Richter, Associate General Counsel & Director at Deutsche Bank, shared his legal expertise on blockchain regulation in an exciting lecture entitled âBlockchain, Regulation, and the Financial Services Industryâ on February 3, 2025. Many thanks to our guest speaker for the fascinating insights and the cheerful and informative event!
On November 26, 2024, the 26th Ulm Colloquium on Business and Tax Law took place at the Ulm Regional Court under the title âArtificial Intelligence in the Judiciary.â Further information about the event can be found here.
Digitalization and law â impressions from the international conference on "Legislation in the digital environment,â which took place from November 21 to 23, 2024, at Venice International University. The event was co-organized by an interdisciplinary team, including Prof. Dr. Heribert Anzinger from the University of Ulm. Experts discussed key topics such as administrative automation, granular law, and digitally compatible legislation. With contributions from Prof. Dr. Gregor Kirchhof (University of Augsburg), Prof. Dr. Jörn von Lucke (Zeppelin University), Prof. Dr. Rudolf Mellinghoff (LMU Munich), Prof. Dr. Matthias Grabmeier (TU Munich), Dr. Daniel Busche, Dr. Daniel DĂŒrrschmidt, and other renowned speakers.
On July 16, 2024, the 25th Ulm Colloquium on Business and Tax Law took place at the University of Ulm under the title âFundamental Issues and Current Developments in Commercial and Tax Accounting Law.â
The colloquium also saw the presentation of the new edition of the comprehensive commentary âAccounting and Auditing of Companiesâ (ADS, now AOS).
Further information on the event can be found here.
