Paula Wellmann

Prof. Dr. Paula Wellmann is Professor of Taxation and Auditing and Head of the RSW – Tax and Auditing program at the Baden-Württemberg Cooperative State University (DHBW) Villingen-Schwenningen, Faculty of Business. She also serves as Deputy Equal Opportunities Officer for the faculty.

Education:

• 2003–2007: Business Administration, European University Viadrina
• 1999–2005: International Relations, Adam Mickiewicz University Poznań
• 2011: Doctorate (Dr. rer. pol.), European University Viadrina – Dissertation: "The structure of direct investments by German investors in Poland"
• 2013: Certified Tax Advisor (Steuerberaterin)

Research & Teaching Focus

Prof. Wellmann’s expertise lies at the intersection of international and corporate taxation. Her work systematically analyses cross-border tax structures, the tax treatment of hybrid entities, permanent establishments, and corporate transformation transactions. She teaches courses on corporate income tax, trade tax, individual income tax, tax accounting, financial accounting, and balance-sheet analysis.

Publication Profile

Over the past decade she has published extensively on cross-border fiscal issues, with a clear trajectory from early work on German-Polish structures to recent high-impact analyses of final losses from EU permanent establishments after key ECJ judgments (Bevola, Memira, Holmen). Her collaborative output addresses both domestic German and comparative international tax dimensions, often combining empirical data with normative policy recommendations.

Professional Roles & Grants

Since 2020 she has led the RSW program at DHBW Villingen-Schwenningen, shaping curriculum and research agendas. Between 2008 and 2013 she was a research assistant at the Chair of Business Administration, especially Business Taxation and Auditing, at the European University Viadrina. She then practiced corporate tax law with leading German firms Ebner Stolz Mönning Bachem (Cologne) and Flick Glocke Schaumburg (Bonn) before returning to academia.

Laboratory & Research Teams

While no specific laboratory is named, Prof. Wellmann conducts her research within the academic environment of the DHBW Villingen-Schwenningen Faculty of Business, collaborating with colleagues across Germany and Poland on joint publications and policy-oriented projects.