Sabrina Kummer

Prof. Dr. Sabrina Kummer serves as Professor of Business Taxation and Head of the RSW – Tax and Auditing Program at the Baden-Wuerttemberg Cooperative State University's Faculty of Business in Villingen-Schwenningen, while also holding the position of Deputy Equal Opportunities Officer. Her academic leadership spans tax policy, auditing standards, and business administration education within Germany's dual higher education system.

Her educational foundation includes a Doctorate in Law from Albert Ludwig University of Freiburg (2018) focusing on corporate succession tax implications, a Master of Science from Otto-Friedrich University of Bamberg (2014), and a Bachelor of Arts from DHBW Villingen-Schwenningen (2011), complemented by professional qualification as a tax consultant in 2020.

Kummer's research centers on critical intersections of tax legislation and business practice, with specialized expertise in inheritance tax reform impacts, corporate valuation methodologies, and international tax compliance. Her work addresses evolving challenges in business succession planning, partnership taxation, and legislative responses to tax avoidance, emphasizing practical applications for German enterprises navigating complex regulatory landscapes.

Analysis of her publication trajectory reveals sustained focus on inheritance tax reform implementation since 2016, with recent scholarship examining ATAD directives, withholding tax modernization, and structural tax planning within corporate groups. Her 2023 textbook establishes foundational knowledge in transfer taxation while journal articles dissect legislative nuances across DStZ, StuB, and DB publications.

Through her leadership of the Tax and Auditing program, Kummer supervises student research in tax compliance and business valuation, while her equal opportunities role demonstrates institutional commitment to inclusive academic environments beyond her core disciplinary expertise.