Georg Kofler

Georg Kofler is a full Professor at the Institute for Austrian and International Tax Law at WU Vienna since 2020. Previously, he served as University Professor of Tax Law at the Johannes Kepler University of Linz from 2010-2020, where he held leadership positions as Head of the Institute for Fiscal Law, Tax Law and Tax Policy (2013-2020) and Head of the Research Institute for Tax Law and Tax Management (2013-2019). He maintains international academic engagements as Professor Associé at University Luxembourg since 2011 and as Global Professor of Law at New York University since 2019, with previous visiting professorships at the University of Florida, University of Sydney, and NYU.

Kofler's research focuses on the intersection of international tax law, European Union tax law, and Austrian tax law. His work examines fundamental questions of tax treaty interpretation, the relationship between EU freedoms and national tax systems, and the evolving landscape of international tax cooperation. As a founding member of the LIT Digital Transformation and Law Lab since 2017, he has increasingly explored the implications of digitalization for tax systems. His scholarship addresses critical issues including Pillar Two implementation, anti-abuse rules, crypto asset taxation, and the evolving relationship between tax treaties and EU law.

His extensive publication record includes authoritative commentaries on Austrian tax law, particularly the Umgründungssteuergesetz (Corporate Reorganization Tax Act) and the DBA-Kommentar (Commentary on Double Taxation Agreements). He has co-authored major works including 'Introduction to European Tax Law on Direct Taxation' and 'Tax Treaty Case Law around the Globe.' His recent scholarship analyzes the EU's Minimum Tax Directive, digital services taxation, and the application of the Vienna Convention principles to tax treaty interpretation.

• Flora S. and Jacob Newman Award for distinction in the LL.M. International Tax Program
• Hauser Global Scholar at NYU
• Multiple prestigious awards in 2007 including Wolfgang Gassner Award, Walther Kastner Prize, Mitchell B. Caroll Prize, Albert Hensel Prize, Deloitte Award, and Kardinal Innitzer Award
• Recognized as one of Austria's 30 best young researchers by 'Heureka! Das Wissenschaftsmagazin im Falter' (2007)
• Consistently listed among 'Corporate Tax: Experts' in Who's Who Legal (2017-2019)

Professor Kofler plays a significant role in shaping tax policy through his leadership positions as Vice-Chair of the Permanent Scientific Committee of the International Fiscal Association (since 2020) and Chairman of the expert committee on taxation in Austria, Germany, and Switzerland (since 2020). He serves on numerous editorial boards and expert committees, contributing to the development of tax law both nationally and internationally. His work bridges academic scholarship with practical tax policy development, particularly through his involvement with the LIT Digital Transformation and Law Lab, where he examines the tax implications of emerging technologies.