Christoph Schmidt

Christoph Schmidt is a Professor of Property and Transaction Taxes at Faculty II, specializing in tax law digitalization and interdisciplinary law-computer science issues. He leads the Institute for Digital Transformation in Tax Law (IdTStR). Previously, he held academic roles at the University of Potsdam and Brandenburg University of Applied Sciences. His research focuses on automated tax procedures, AI in public administration, data privacy, and regulatory frameworks for digital taxation.

Education:

• Diplom-Finanzwirt (FH) in Tax Administration (2009)
• Part-time Master's in Economics (FernUniversität in Hagen)
• Law Doctorate (University of Potsdam, 2020)

Research: Explores digital transformation of tax systems, algorithmic governance in taxation, and legal implications of AI adoption. Key themes include automated tax correction systems, cross-border tax procedure harmonization, and data privacy in administrative processes. His work bridges legal frameworks with emerging technologies, advocating for law-friendly digital policies.

Publications: Over 30 articles in 2024 alone, covering e-invoicing compliance, KI-based tax audits, and regulatory challenges in digital tax procedures. Recent works analyze risks of automated decision-making, GDPR compliance in tax data handling, and cross-border tax risk assessment frameworks.

Institutional Role: Founded and directs the IdTStR, a research hub examining legal-technological interfaces in tax administration. Engaged in policy advising on digital taxation through expert committees and government consultations.