Erik Röder

Prof. Dr. Erik Röder holds the Chair of Civil Law, German and European Commercial Law, and Corporate Tax Law at the University of Mannheim. His research focuses on corporate taxation, legal reform, and cross-jurisdictional legal structures. He advises the German Federal Ministry of Finance on tax simplification and has contributed to reports on reducing bureaucratic burdens in corporate taxation. His academic work spans civil law principles, debt-equity analysis, and international tax policies.

He teaches courses in corporate law and tax law, including a seminar on corporate and corporate tax law in the 2025 fall semester. His affiliation with the University of Mannheim includes roles in academic administration and participation in research projects addressing global tax challenges such as OECD’s anti-base erosion proposals. He actively engages with legal reforms in partnership law and corporate governance.

Recent research highlights the convergence of legal structures across jurisdictions (e.g., GmbH & Co. KG, LLCs) and their tax implications. His articles analyze topics like loss utilization in restructuring, audit reforms, and the legal codification of financial contracts. He collaborates with international experts on policy initiatives to harmonize tax frameworks globally.

Prof. Röder’s work emphasizes practical legal solutions, such as simplifying corporate tax systems and enhancing transparency in financial reporting. His contributions bridge academic theory and policy implementation, influencing both German and EU-level regulatory frameworks.