Dirk Meyer-Scharenberg

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Dirk Meyer-Scharenberg (* 1954 in Flensburg ) is a German economist and university professor for business taxation at the University of Regensburg .


Meyer-Scharenberg studied business administration at the Ludwig Maximilians University in Munich from 1975 to 1980 . He then worked as a research assistant at the local institute for business taxation and , after completing his doctorate, completed his habilitation in the 1989/90 winter semester at Enno Biergans on the subject of tax structuring through conversion . In 1992 he was appointed full professor of business taxation at the University of Regensburg . He was also chairman of the Institut der Steuerberater in Bayern eV from 1992–2017. In addition to his professorship, Meyer-Scharenberg works as a tax consultant and appraiser in his own law firm in Munich.

Research priorities

Meyer-Scharenberg understands business taxation as an application- and decision-oriented tax advisory science that aims to systematize the influence of national and international tax law on alternative entrepreneurial action in a decision-oriented manner. As part of such a theory of tax effects and tax structuring, he examines in particular the tax effects of changes in legal form, asset succession, real estate tax law, trade tax and international tax law.

Literature (selection)

  • Dirk Meyer: Income tax treatment of usufruct and other transfer of use. Neue Wirtschafts-Briefe (nwb), Herne / Berlin 1984, ISBN 3-48242-351-2 . (Dissertation)
  • Dirk E. Meyer-Scharenberg: Tax structuring through conversion. Neue Wirtschafts-Briefe (nwb), Herne / Berlin 1994, ISBN 3-48244-782-9 . (Habilitation thesis)
  • Dirk Meyer-Scharenberg, Andreas Müller, Klaus-Peter Ohland, Gerhard Brandmüller: Designing inheritance and corporate succession in practice. Neue Wirtschafts-Briefe (nwb), Herne / Berlin 2013, ISBN 978-3-482-45132-4 .
  • Dirk Meyer-Scharenberg, Rüdiger Parsche, Wolfgang Ochel: Sales tax and special consumption taxes in the EC internal market from 1993. The tax and technical processing of intra-community goods traffic. Ifo Institute for Economic Research, Munich 1990.
  • Dirk E. Meyer-Scharenberg, Michael Popp, Sigbert Woring: Business tax comment. Neue Wirtschafts-Briefe (nwb), 1996, ISBN 3-48242-552-3 .
  • Dirk E. Meyer-Scharenberg, Michael Massbaum, Helmut Perlet: German corporate taxation in the European internal market. Tax bases and cross-border tax planning in Germany. Luchterhand, Neuwied / Kriftel / Berlin 1994, ISBN 3-47201-204-8 .

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