Christoph Häsner

Dr. Christoph Häsner is a Researcher at the Chair of External Accounting and Auditing at the Faculty of Law and Economics, Martin-Luther-Universität Halle-Wittenberg. His work focuses on intersections between tax law, financial accounting, and corporate taxation, with particular emphasis on jurisprudence and compliance frameworks.

• B.Sc. in Business Administration (2013), Martin-Luther-Universität Halle-Wittenberg
• M.Sc. in Accounting, Taxation & Finance (2017), Martin-Luther-Universität Halle-Wittenberg
• LL.M.oec. in Business & Economic Law (2018), joint program with University of Bergen

His research explores tax law challenges in commercial contexts, including spillover rules, depreciation regulations, and climate policy integration into VAT frameworks. Collaborative studies with Prof. Ralf M. Ebeling and colleagues analyze judicial interpretations of the Income Tax Act and cross-border tax compliance.

Recent publications examine trends in

• vertical/horizontal spillover effects of commercial income
• energy price allowances in tax returns
• zero-rating applications for green technologies
• loss provisions in accounting tax law

He contributes to academic discourse through peer-reviewed journals and monographs, including his 2025 dissertation on tax-induced complexity in commercial accounting. His 2017 master's theses on harmful shareholding acquisitions and partial business operations remain influential in German tax scholarship.