Guest Lecture by KPMG

Practice Meets Science! As part of the “Fundamentals of Taxation” course at TU Dortmund University, we were pleased to host a guest lecture by KPMG this week. Together, we discussed whether Section 8b of the German Corporate Income Tax Act (KStG) represents a systematic necessity. In addition to the fundamental principles of taxation, the focus was particularly on practical case scenarios and structuring considerations. Such insights demonstrate how closely tax theory and business practice are intertwined. Many thanks to Olaf Siegmund, Laura Wegener, and Paul Kwidzinski from KPMG for the interesting presentation and the engaging discussion!