Christoph Spengel

Prof. Dr. Christoph Spengel holds the Chair of General Business Administration and Business Taxation II at the University of Mannheim. His academic focus lies in corporate taxation, international tax policies, and legal form optimization. He actively contributes to research on cross-border taxation, tax harmonization, and tax reform. Recent engagements include advising on cum-cum transaction regulations and presenting at the North Rhine-Westphalia State Parliament in 2025. Spengel co-authored influential works like *Corporate Taxation and Legal Form* (2015), a standard reference for German company taxation. He leads the MaFAT e.V. initiative, fostering collaboration in accounting and taxation education. His research spans global minimum tax, EU tax base harmonization, and tax incentives for innovation.