Taxation
Bachelor
The study programme provides students with the knowledge required for a career in tax consultancy, auditing or in tax, finance and accounting in companies or non-profit organizations. The focus is on income and value added tax law, procedural and valuation law, accounting tax law, international tax law and company law in Germansy. In addition to the obligatory competence module in income tax law, students can choose a further competence module from the business management topics for specialization.
| Start | Winter semester |
|---|---|
| Admission Criteria | Unrestricted admission |
| Application period | - |
| Study format | Full time, with in-depth practical experience |
| Study cost | None (only semester fee) |
| Normal duration | 7 Semester |
| Language | German |
| ECTS | 210 |
Income tax law
The income tax law competence module provides students with the theoretical tools they need to enter tax consultancy practice or the tax departments of larger private and non-profit organisations. In Part I, the profession of tax consultant and the development of the profession, basic knowledge of the taxation of natural persons, sole proprietorships and partnerships are deepened. Part II looks at corporate and trade tax law and the tax code.
After completing the module, students will have the ability to recognise and solve procedural problems in professional practice and will have learned to acquire knowledge of unfamiliar topics. They apply basic tax law knowledge in new areas and formulate expert opinions.
Income tax law I
Participants gain in-depth knowledge of the taxation of natural persons, sole proprietorships and partnerships. They will recognise the tax consequences and risks of entrepreneurial decisions on taxation and derive possible reactions. They will be able to deal competently and carefully with tax regulations and make independent, specialised decisions. They solve tax issues by comparatively analysing both case law and administrative opinions and are able to assess the taxation of legal forms and discuss the tax consequences, e.g. of a choice of legal form, with their clients on this basis.
Contents of income tax law:
- - Updating and deepening the material from the course "Fundamentals of Taxation" (especially in the area of income from capital assets, non-deductible business expenses, special expenses and extraordinary expenses)
- - aperiodic business transactions (sale, abandonment, leasing of businesses; sale in exchange for life annuities)
- - Taxation of partnerships (special and supplementary balance sheets)
- - Splitting of businesses
- - Sale of shares in accordance with § 17 EStG
- - Types of surplus income
- - Loss offsetting options
Income tax law II
Participants will have in-depth knowledge of corporate and trade tax law and will be able to find solutions to specific issues. The module teaches the basic principles of tax procedural law, general tax liabilities, amendment and correction regulations and the appeals procedure. Students understand the risks and consequences of entrepreneurial decisions on taxation, particularly for corporations. They will be able to solve tax issues and, in doing so, will be able to comparatively assess both case law and administrative opinions. They will be able to assess the taxation of legal forms and, on this basis, lay target-oriented foundations for the choice of legal form from a business management perspective, deal competently and carefully with legal regulations and make independent, specialised decisions.
