Competition First Place at International Tax Moot Court
17 April 2025
Law students from Heidelberg University win competition in the field of international tax law
Students from Heidelberg University have secured first place at the International and European Tax Moot Court, a competition held in Leuven (Belgium) that focuses on issues in international tax law. The Heidelberg team, made up of Johanna Reger, Thorsten Grasmück, Bastian Rath and Patrick Seyfried, advanced through the written preliminary rounds and came out on top in the final round of the competition. Their outstanding oral pleadings earned them a win over a team from the United States, securing first place.
Organised by KU Leuven, the International and European Tax Moot Court brings together student teams from all around the world. Participants tackle fictitious cases addressing issues in international corporate taxation across two phases. This year’s competition focused on tax residency, the requirements for a permanent establishment, and the scope of taxes covered by treaties, particularly concerning digital taxes. As part of a four-month written phase, teams prepared submissions for both the taxable entity and the relevant tax authority. The Heidelberg students then had the opportunity to conduct practice pleadings at the Institute for Public Finance and Tax Law and with various internationally renowned law firms to refine their argumentation skills.
The oral competition, held from 30 March to 4 April 2025 in Leuven, saw the Heidelberg students advance to the top 16 teams based on their excellent written submissions, competing against participants from countries including Brazil, India, Serbia, Thailand, Ukraine and the United States. Having placed second in the preliminary rounds, they won the final against a team from the University of Virginia with their strong oral performance. This marks the first time in the competition’s history that a Heidelberg team has emerged as the winner. Students from Heidelberg University have been participating in the Tax Moot Court since 2010.
The aspiring lawyers were coached by Katharina Steuer, a research associate of Prof. Dr Ekkehart Reimer, who teaches and researches at the Institute for Public Finance and Tax Law at Heidelberg University. “Through intensive engagement with international tax law and consistent training of rhetorical and argumentative skills, the international moot court offers participants a unique and formative experience,” says the Heidelberg legal scholar.