SteuerLLM: Local specialized large language model for German tax law analysis
Large language models (LLMs) demonstrate strong general reasoning and language understanding, yet their performance degrades in domains governed by strict formal rules, precise terminology, and legally binding structure. Tax law exemplifies these challenges, as correct answers require exact statutory citation, structured legal argumentation, and numerical accuracy under rigid grading schemes. We algorithmically generate SteuerEx, the first open benchmark derived from authentic German university tax law examinations. SteuerEx comprises 115 expert-validated examination questions spanning six core tax law domains and multiple academic levels, and employs a statement-level, partial-credit eva...
| Authors | Sebastian Wind, Jeta Sopa, Laurin Schmid et al. |
|---|---|
| Primary category | cs.CL |
| Published | 11 February 2026 |
| Last updated at source | 11 February 2026 |
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