Prof. Englisch was a guest at the Law School of FGV—Fundação Getulio Vargas—in Rio de Janeiro from October 5 to October 7. On October 6, he gave a lecture there for faculty and students on the topic “Taxation according to ability-to-pay as a constitutional principle.” This was followed by an extensive discussion that frequently drew on comparative law. Prof. Englisch also used his visit to launch a joint research project with colleagues at the FGV on the use of AI in the judicial system.

On October 1, 2026, Prof. Englisch gave a presentation at the Brazilian Institute of Tax Law (IBDT) in São Paulo on the implications and future of Pillar 2 minimum taxation. His key conclusions: We will have an international minimum tax system at least until the end of the decade, but it will be more fragmented than originally intended and reduced to a purely anti-BEPS instrument. Pillar 2 is no longer designed to meaningfully curb international tax competition beyond the transfer of profits without substance (“BEPS”). This brings so-called “decluttering” to the forefront; however, this requires a context-specific analysis to determine whether Pillar 2 serves as a replacement for or a supplement to the respective specific anti-abuse rule. The discussion with the three colleagues who commented on the presentation then focused on the income-based tax breaks that are popular in Brazil.

On September 30, 2026, Prof. Englisch gave a presentation on “VAT and Crypto Assets” at our partner faculty at the University of São Paulo (USP). Following the presentation, his remarks were discussed by Prof. Vanessa Canada, who contributed to Brazil’s fundamental VAT reform implemented last year, and by Dr. Felipe Renault, the head of a Brazilian research group on the taxation of crypto assets. Afterward, there was an opportunity for a professional exchange with the host, Prof. Luís Schoueri, as well as with the audience. Prof. Englisch’s presentation was based on a research paper that was also accepted for publication in the "World Tax Journal" on September 30, 2026, following peer review.

On September 15, 2026, Professor Joachim Englisch gave a half-day lecture on German corporate income tax law to students at the University of Vigo. The hybrid event was made possible by funding from the local Jean Monnet Chair. Numerous questions from the 40 participants, including several colleagues, provided an opportunity for an in-depth comparison with the Spanish corporate tax system. 

At the end of July, the commentary on the Minimum Tax Act (MinStG), edited by Prof. Englisch in collaboration with Dr. Nadia Altenburg and Andreas Benecke, was published. It is the most comprehensive and in-depth commentary to date on the minimum tax legislation harmonized under EU law in the German-speaking world. The team of authors consists of representatives from the consulting industry, in-house counsel, academia, and financial administration. In this commentary, Prof. Englisch has edited the provisions on the safe harbor rules as well as significant portions of the introduction and the appendix on EU law.

From July 8 to July 10, the seminar on tax equity took place in Luxembourg during the summer semester of 2026. Part of the program included a visit to the European Court of Justice. During a mock trial, the students had the opportunity to experience the Court’s multinational work firsthand. A meeting with a staff member from Advocate General Kokott’s office—which was made possible thanks to her generosity—provided additional in-depth insights.

Over the next two days, various fundamental issues in German tax law were discussed in depth. Even a few hiccups—including getting stranded—on the train ride home couldn’t dampen the wonderful memories of the seminar.

A team of running enthusiasts from TuS Tax, consisting of research assistants and student assistants from the Institute for Tax Law, took part in this year’s 24th Leonardo Campus Run.
In sweltering heat and bright sunshine, the TuS Tax running group wore their TuS Tax running shirts and delivered an impressive performance in the flagship event, the 10-km “ZfS-Münster Run.” All runners once again completed the course in well under an hour.

We are already looking forward to next year’s Leonardo Campus Run.