Tuesday, 11.30-12.00 (with registration) Further consultation hours daily online by appointment by e-mail
Department:
Department of Economics and Social Sciences
Study area:
Business administration
Professorship or teaching area:
General business administration, in particular business taxation
Research areas:
Current problems and development trends in Europeanised VAT law
Further development of international corporate tax law including tax treaty law in the context of globalisation and Europeanisation
Taxation of non-profit organisations and public companies
Abitur at Bad Sachsa grammar school
Training as a hotel manageress and professional activity in the learned profession
Student/scientific assistant at the Georg-August-University Göttingen
Internship at the city of Osterode am Harz (Comptroller's Office - Fee Law)
Studied business administration at the Georg-August University of Göttingen and graduated with a degree in business administration, specialising in the following subjects: Business taxation, business administration of public enterprises and administrations; organisation and management
Lecturer at a private tutoring school (specialising in English and business English, commercial accounting, business administration, preparatory courses for the final examination for office, retail and foreign trade clerks, industrial clerks, bank clerks)
Research assistant at the Institute for German and International Taxation, University of Göttingen
Doctorate (Dr. rer. pol.) on the topic: "Status and development of the Austrian-German double taxation agreement"
Research Assistant and Senior Assistant at the Institute for German and International Taxation, University of Göttingen
Habilitation thesis on the topic: "Steuerliche Betriebswirtschaftslehre in nationaler und transnationaler Sicht" (venia legendi for business administration)
Work shadowing and appraisal activities in a tax consultancy firm in Göttingen
Professor of General Business Administration, in particular Business Taxation, at Nordhausen University of Applied Sciences (since 2003)
Monographs
Taxation of municipalities. Regiebetrieb, Eigenbetrieb und kommunale GmbH im Ertragsteuer-, Grundsteuer-, Umsatzsteuer- und Gemeinnützigkeitsrecht, 2nd edition, Berlin 2015 (third edition in progress)
Tax law for business economists, 2nd edition, Berlin 2019 (together with Markus Oblau)
Public enterprises in value added tax law. Berlin 2020
Articles and contributions to anthologies
VAT effects of Section 2b UStG in the context of a tax compliance management system. In: Die Gemeindewirtschaft, issue 05.2023, pp. 123-130.
Legal bases, valuation methods and effects of the new property tax 2025, together with Philipp Kramer. In: Kommunale Steuer-Zeitschrift 2023, pp. 1-9.
Termination of a commercial sole proprietorship: Legal bases and income tax consequences, in: Aktuelle Entwicklungsaspekte der Unternehmensbesteuerung. Festschrift for Wilhelm H. Wacker, edited by Hebig/Kaiser/Koschmieder/Oblau, Berlin 2006, pp. 567-589
Innovation und Besteuerung, in: Scharf, A./Stein, B. (eds.): Nordhäuser Hochschultexte - Schriftenreihe Betriebswirtschaft, Heft 6, Nordhausen 2009. Internationales Steuerrecht der Bundesrepublik Deutschland, in: Accounting, Controlling & Finance, ed. by C. Freidank and J. Tanski, Munich 2009 (together with W. H. Wacker)
Period
Membership
1993-2003
Member of the Board (Treasurer) of the Association for the Promotion of National and International Research in the Field of Business Taxation at the Georg-August University of Göttingen e.V.
1997 – 2003
Member of the Institute Board, Institute for German and International Taxation, University of Göttingen
1998 – 2003
Member of the Centre for Europeanisation and Globalisation, University of Göttingen
2002-2013
Full member of the Association of University Professors of Business Administration e.V.
2011-2013
Dean of Studies for the Business Administration/International Business Administration/Innovation and Change Management programme
since 2003
Member of the Equal Opportunities Advisory Board of FH Nordhausen
since 2003
Member of the Scientific Association - Support Association of the FH Nordhausen e.V.
2005-2012
Board member (treasurer) of the Academic Centre Nordhausen e.V.
since 2008
Family and Equal Opportunities Officer of the FH Nordhausen
2013-2019
Member of the examination board of the Business Administration/IBW/ICM degree programme
Member of the examination board of the Business Administration/IBW/DPM/ICM programme since 2022
Study Service Centre
+49 3631 420-222
House 18, Level 1, Room 18.0105