Stefan Holzner

Stefan Holzner is a Professor at the University of Applied Sciences for Public Administration and Finance, Ludwigsburg, where he has served since 2013. He is affiliated with Faculty II – Tax and Commercial Law and actively contributes to Institute for Tax Procedural and Organizational Law (IsVOR) and the Tax Compliance Competence Center. He teaches and researches in areas like tax procedure law, income tax, corporate taxation, and legal compliance, with a focus on data privacy and administrative law intersections.

• Education: Studied law at Johannes Gutenberg University Mainz, passed First and Second State Exams; completed an LL.M. at the same institution; earned a business administration degree via FernUniversität Hagen.

Research spans tax law, commercial law, and public administration. He co-leads the Cooperative Doctoral College "Good Administration" and participates in the Humusplus Project, addressing environmental tax incentives. His publications include commentaries on the Abgabenordnung (AO) and Einkommensteuergesetz (EStG), analyzing GDPR compliance, digital tax submissions, and judicial tax enforcement.

Recent Articles emphasize tax procedure commentary, data privacy in financial audits, and tax fraud statutes. He collaborates with Steffen Rittig on legal conflicts between taxpayer obligations and self-incrimination protections.

• Memberships:
  • German Tax Jurists’ Society
  • German Association of University Teachers for Commercial Law
  • University Lecturers’ Association