Stephan Kudert

Prof. Dr. Stephan Kudert is a Professor of General Business Administration, with a specialization in Business Taxation and Auditing, at the European University Viadrina in Frankfurt (Oder), Germany. He has held this position since 1995 and also serves as Director/Vice-Director of the Institute for Central and East European Taxation since 2014. Additionally, he has been a lecturer at the Federal Chamber of Tax Consultants for International Tax Law since 2000, at the University of Hamburg's MBA program since 2001, and a Visiting Professor at ESMT Berlin since 2002.

Dr. Kudert completed his business administration studies at the Technical University of Berlin (1981-1985), earned his doctorate at Freie Universität Berlin in 1989, and completed his habilitation there in 1995. He passed the tax advisor exam in Berlin in 1990. His academic career includes positions as a scientific assistant at Freie Universität Berlin (1986-1990) and university assistant (1990-1995), with guest lectureships at several German universities.

Dr. Kudert's research focuses on business taxation, auditing, and international tax law, with particular expertise in German-Polish tax relations and Central/Eastern European taxation systems. His work bridges theoretical accounting principles with practical tax consulting applications, emphasizing cross-border business operations between Germany and Central/Eastern European countries. His research has significantly contributed to understanding tax systems in transition economies and special economic zones.

His publication record demonstrates a clear progression from foundational German tax law topics to increasingly specialized international and comparative tax research, particularly focusing on Polish and Central/Eastern European tax systems. The majority of his recent work centers on comparative tax analysis, special economic zones, and the practical application of tax law in cross-border business contexts between Germany and its Eastern neighbors.

• Academic Director for International Tax Law at the Bundessteuerberaterkammer (2019-present)
• Vice-President (2015-2017) and President (2018) of Europa-Universität Viadrina
• Lecturer at the Federal Finance Academy since 2022

Dr. Kudert has supervised numerous doctoral candidates through the Doctoral Training program at his chair and has been instrumental in developing specialized tax consulting education programs. His leadership roles in academic administration, particularly as Vice-President and President of Europa-Universität Viadrina, demonstrate his significant contributions to institutional development.

He leads the Chair of Business Taxation and Auditing at the European University Viadrina, which serves as a hub for research on Central and Eastern European taxation systems. The chair collaborates extensively with tax consulting firms, the Federal Chamber of Tax Consultants, and academic institutions across Europe, particularly in Poland and other Central/Eastern European countries.