Lars Hummel

Prof. Dr. Lars Hummel is a Professor of Public Law, Finance Law, and Tax Law at the University of Hamburg's Faculty of Law. He directs the International Tax Institute (IIFS) and teaches specialized courses in tax law and constitutional finance. His office is located at Sedanstr. 19, with administrative support provided by Sabine Nerling.

Research Focus: Prof. Hummel's work spans public law, international taxation, digital transformation in legal processes, and church-state relations. He leads projects like the 'Master of International Taxation' program and the annual 'Hamburg Conference on International Taxation.' His research critically examines fiscal federalism, treaty override issues, and AI's role in tax administration.

Publications: His recent scholarship analyzes trends in constitutional tax law, international regulatory frameworks, and digital compliance. Articles frequently address OECD guidelines, EU fiscal governance, and methodological challenges in tax legislation. Edited works include commentaries on Germany's Foreign Tax Act (Außensteuergesetz) and Festschriften honoring tax law pioneers.