Frank Hardtke

Prof. Dr. Frank Hardtke is a full-time Professor of Business Law specializing in Tax and Corporate Law at Wismar University of Applied Sciences (since 2003), affiliated with the Faculty of Economics. He concurrently holds an honorary professorship at the University of Greifswald (since 2005). His academic career includes previous positions as a research assistant at Ernst-Moritz-Arndt University (1993-1996), lecturer at the Federal Finance Academy (since 1997), and teaching assignments at multiple institutions.

Hardtke's research focuses on the intersection of tax law, corporate regulations, and criminal law, with specialized expertise in:

• Tax criminal law and evasion mechanisms
• Corporate compliance and fiscal liability
• Money laundering and financial crime
• Fiscal court procedures and tax administration
• Legal ethics in tax representation

His publication record demonstrates consistent focus on tax fraud, criminal liability in fiscal matters, and corporate tax compliance, with works spanning academic journals, legal commentaries, and specialized handbooks. Recent themes include tax assessment corrections, statutory limitations in tax crimes, and legal implications of hidden profit distributions.