Institute of Finance and Taxes

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The Institute of Finances and Taxes eV (ifst) is a tax-subsidized association according to non-profit law, the aim of which is to "promote the dialogue between politics, financial administration and business". He accompanies current scientific questions of finance and tax policy with a focus on corporate tax law and mostly pursues the goal of lowering corporate taxes . Critics therefore refer to the institute as a "business-oriented lobby group". The institute was founded in 1949, has the legal form of a registered association and is based in Berlin . The aim of the institute is to help clarify future issues and current controversial issues in German and European tax and financial policy. With its own studies and working groups, the ifst provides impulses on the structural issues of an appropriate tax and financial policy. The thematic focus is on corporate taxation. The heart and documentation of the institute's work is the ifst series. Through the professional exchange with the members of the institute, open questions and focal points of tax practice can be quickly taken up and scientifically deepened. Lecture events and the ifst colloquia provide an institutional framework for this.

The institute has been recognized as a non-profit body since its inception. Since June 2010, Johanna Hey , director of the Institute for Tax Law at the University of Cologne, has been responsible for the scientific management and management of the Institute of Finance and Taxes .

As it became known in May 2019, two board members of the institute - the President of the Federal Finance Court (BFH), Rudolf Mellinghoff , and the head of the tax department in the Federal Ministry of Finance, Rolf Möhlenbrock - played a key role in the revocation of the non-profit status of the Attac network ; an organization that is critical of the financial market and whose tax policy ideas run counter to those of the institute.

Web links

Individual evidence

  1. Withdrawal of public benefit. “Nepotism” in the Attac process? . In: taz , May 16, 2019. Retrieved May 22, 2019.