Gerhard Kraft

Gerhard Kraft is a Professor of Business Taxation at the Faculty of Law and Economics, Martin Luther University Halle-Wittenberg. He has served as Director of the Institute for Business Law at MLU since 2001, was International Representative of the Faculty in 2002, and served as Vice Dean of the Faculty of Law and Economics from 2006. Since 2007, he has been Spokesperson and member of the Board of Directors of the Economics Department. Prior to his academic career, he worked as a tax advisor and auditor, including as Managing Partner at a BIG-FIVE company from 1991-1998.

Prof. Kraft's research focuses on international tax law, particularly corporate taxation, cross-border tax issues, foreign family foundations, and EU tax law. His work examines complex tax structures, treaty shopping, controlled foreign company rules, and the intersection of national tax systems with EU law. He has published extensively on how tax systems handle international wealth management structures, particularly family foundations, and has analyzed the legal and practical implications of various tax regimes on cross-border transactions.

His recent publications demonstrate a continued focus on the taxation of foreign family foundations, cross-border triangular tax cases, treaty and directive shopping, and the evolving landscape of international tax regulation. Prof. Kraft's work often addresses the tension between national tax sovereignty and EU fundamental freedoms, particularly the free movement of capital. His scholarship is highly practical, providing guidance for tax practitioners while engaging with theoretical tax policy questions.

Prof. Kraft has authored numerous commentaries on German tax law, including the Einkommensteuergesetz (Income Tax Act) and Außensteuergesetz (Foreign Tax Act) commentaries. He has also published the book series 'Grundlagen der Unternehmensbesteuerung' (Fundamentals of Corporate Taxation) with his wife Cornelia Kraft. His work on family foundations, including the 2025 publication 'Family Foundations - Legal Framework, Structures and Taxation,' represents a significant contribution to this specialized area of tax law.

As Director of the Institute for Business Law and in his various leadership roles within the Faculty of Law and Economics, Prof. Kraft has shaped tax education and research at MLU. His position as Chair of Business Taxation places him at the center of tax education for law and economics students, where he has likely influenced generations of tax professionals and scholars.