Guido Patek

Prof. Dr. habil. Guido Patek is a Professor in the Faculty of Management, Culture and Technology at Osnabrück University of Applied Sciences, Campus Lingen. His academic career spans decades, with a focus on Accounting and Taxation.

• Habilitation: 2012, FernUniversität in Hagen
• PhD: 2002, FernUniversität in Hagen
• Diploma: 1995, Universities of Linz and Dortmund

His research and teaching interests include tax law, business taxation, financial accounting, corporate tax planning, and international accounting. His work often intersects handelsrechtliche (HGB) standards with tax implications, particularly in areas like valuation units, financial instruments, and investment taxation. He has published extensively in betriebswirtschaftliche Steuerlehre and related journals, co-authoring textbooks such as Betriebswirtschaftliche Steuerlehre (Band 1–7).

His recent articles analyze corporate tax reforms (2022), tax incentives for electric vehicles (2021), and investment tax deductions (2021). Earlier works critique HGB amendments and valuation unit standards (2008–2012). His publications reflect a consistent focus on tax planning and financial compliance.

Contact: g.patek@hs-osnabrueck.de