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Elias Baier studied Business Law at the University of Mannheim, University of Zagreb in Croatia and University of Erlangen-Nürnberg. During his studies he specialized in business taxation and tax law. He received his Master of Laws in September 2022.

He gained professional experiences as an intern and as a working student in the tax advisory department at Flick Gocke Schaumburg. 

Elias Baier has been research assistant and PhD student at the Chair of Business Taxation since December 2022.