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Institute for Tax Law


The Institute for Tax Law at the University of Cologne has been in existence for more than 75 years and is thus one of the oldest Tax Law Institutes respectively Chairs in Germany. It was established in 1942 as Chair of Finance and Tax Law and built up by Ottmar Bühler (Institute Director 1942-1952) and Armin Spitaler (Institute Director 1953-1963). Klaus Tipke (Institute Director 1967-1988) and his successor Joachim Lang (Institute Director 1988-2006) founded the "Cologne School of Tax Law", which advocates a principle-oriented and transparent Tax Law. Since 2006, Johanna Hey serves as Director of the Institute for Tax Law. You can find out more about the former directors and employees here (→ History Former Employees).

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