Benedikt Folttmann

Benedikt Folttmann is a Researcher at the Max Planck Institute for Tax Law and Public Finance since October 2022, concurrently serving as a legal trainee (Rechtsreferendariat) at the Higher Regional Court of Munich. He holds a focus on Tax Law and related disciplines within the Department of Business and Tax Law.

Education: He studied Law at Bucerius Law School in Hamburg (2016-2022) with a specialization in Tax Law, and completed a scholarship program at Stanford Law School (2018). His academic training included a First State Examination in Law (March 2022) from the Hanseatic Higher Regional Court.

Research Interests: His work bridges civil law principles and economic analysis in tax law domains. Key areas include inheritance tax systems, tax exemptions for family homes, and the interplay between legal frameworks and fiscal policy. He emphasizes methodological approaches that integrate economic reasoning with statutory interpretation.

Professional Background: Previously, he served as a Student Research Assistant under Prof. Dr. Jörn Axel Kämmerer at Bucerius Law School (2017-2019) and under Prof. Dr. Dr. h.c. mult. Reinhard Zimmermann at the Max Planck Institute for Comparative and International Private Law (2019-2022). His current dual role combines judicial practice with academic research.

Awards: He received a Konrad-Adenauer-Stiftung scholarship spanning his entire academic career (2016-2022), supporting his studies and research endeavors.