MaFAT goes to Berlin: Excellent insights into tax policy and practice

The capital city as a venue for groundbreaking developments in German and international taxation:
From 5 to 7 May 2025, 15 members of the MaFAT Student Club at the University of Mannheim had the extraordinary opportunity to gain exclusive insights into the complex dimensions of modern tax policy and practice together with long-standing sponsor KPMG Germany. The bachelor's and master's students with a focus on economics and law enjoyed three days full of professional highlights and valuable networking opportunities that combined theoretical knowledge with practical application.

5 May: International tax developments and coalition agreement
The kick-off at KPMG's Berlin office impressed with a high-calibre programme on current tax trends. Maximilian Hummel from KPMG's German Desk in New York presented the latest tax developments in the US under the Trump administration, giving students direct insights into the transatlantic dimensions of taxation. Ana Puscas from the KPMG EU Tax Centre in Romania complemented this international perspective with an in-depth overview of European reactions to American tax developments. The exchange with Oliver Mattern was particularly practical, as he analysed the tax aspects of the current coalition agreement and highlighted the direct link between political decisions and tax practice. The subsequent get-together with KPMG experts Oliver Mattern, Florian Sander, Rainer Mohr and Heide Gröger provided ideal conditions for valuable networking over aperitifs and snacks with a spectacular view of Berlin from the upper floors of the Berlin office. The relaxed atmosphere facilitated open and natural conversations between students and practitioners.

6 May: Visit to the Federal Ministry of Finance
On the second day, the group visited the Federal Ministry of Finance. Jens Rothmund, Head of Visitor Services at the BMF, provided detailed insights into the ministry's working methods, structure and current focus areas. An extraordinary highlight was the opportunity to experience first-hand the political dynamics surrounding the historic postponement of the second chancellor election during the BMF visit.
This unique opportunity to observe current political developments first-hand underscored the relevance of the topics covered and illustrated to participants the direct impact of political decisions on taxation. The day ended with a dinner with the KPMG team, which provided further opportunities for in-depth discussions and personal exchanges.

7 May: AI applications and business practice
The third day began with a forward-looking presentation by Nils-Ole Neumann on internal solutions and applications of artificial intelligence in the field of taxation. The students not only gained insights into current AI applications at KPMG, but also received practical tips on optimal prompting and an outlook on future developments in digital tax consulting. The subsequent open question and answer session with Oliver Mattern from KPMG and Dr Hella Schmidt-Naschke from Deutsche Bahn's in-house tax department was particularly insightful. Dr Schmidt-Naschke explained the specific tax challenges faced by Deutsche Bahn as a result of its special ownership of land and railway lines, as well as the complex tax aspects of the current sale of its international divisions and Schenker. This discussion enabled participants to learn about both the consulting and corporate perspectives and gain valuable insights into the field of M&A tax.

Study meets practice
The Berlin excursion demonstrated the importance of the connection between university education and practical experience. Participants were able to deepen their specialist knowledge while also establishing valuable contacts with practitioners and potential employers. KPMG openly offered dialogue on career opportunities, and many students were able to network directly with KPMG experts. The insights gained extend far beyond the three days of the excursion: many participants gained authentic insights into everyday working life at KPMG and were able to take away practical perspectives on current tax issues. These experiences complement the regular semester workshops that MaFAT SC continuously conducts with KPMG.