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.

From June 1 to 3, 2026, Prof. Dr. Englisch attended the XIV Forum de Lisboa. This conference is organized by two Brazilian universities (IDP and FGV) and the University of Lisbon, and is primarily aimed at a Brazilian audience. The approximately 500 participants focused primarily on constitutional law issues spanning a very wide range of topics. Prof. Dr. Englisch gave a presentation on the Federal Constitutional Court’s limitations on the effects of its rulings and also participated in numerous other sessions. A panel discussion on the use of AI in the Brazilian judicial system proved particularly relevant to an ongoing research project, as Brazil is already well advanced in this area compared to Germany, where such developments are still in their infancy. Prof. Dr. Englisch also used the event to maintain and expand his professional network with Brazilian colleagues.