In the major business taxation, the students get to know the norms and effects of income tax law, transaction tax, capital-based taxes, tax proceedings as well as international taxation and double tax agreements.

Occupational Image and Chances on the Job Market

Potential job roles for graduates can be in the administration of taxes or assets and shareholding in large enterprises with the perspective to become a department head. Diverse development opportunities for graduates are for instance as a self-employed tax accountant or in an accounting/ tax consultant office.

The potential occupational fields are characterized by a strength regardless the economic situation and offer a broad spectrum of individual development opportunities by combining with other areas of operation (accounting, HR, finance, IT, insurances). Moreover, there exist regional and international job opportunities.

Structure

Module S1: Income Taxes

• Emphasis on income tax with focus on the taxation of entrepreneurial occupation of natural persons
• Peculiarities of co-entrepreneurship
• Emphasis on corporate tax
• Method of partial earnings, flat rate tax
• Emphasis on industrial tax
• Tax basics of balance sheets
• Overview on tax groups and tax reorganisation law

Module S2: Tansaction Tax, Taxes on Capital and Tax Proceedings

• German fiscal code and taxation procedures
• Case studies in tax proceeding law
• Case audit in turnover tax law
• Taxable turnover
• Taxation of turnover in the EU
• Input tax deduction
• Peculiarities of tax proceeding law in turn over law
• Basics of inheritance law
• Basics of inheritance and capital transfer tax law
• Tax purpose of real estate and business property 
• Fiscal organisation of transfer of property
• Basics of real estate transfer tax

Module S3: International Taxation and Entrepreneurial Decisions  

• Basics of international tax law
• System and definitions of DBA-law by means of the OECD Model Convention
• Basics of German taxation of foreing sourced income and transfer prices 
• Organisation of inbound and outbound investments from German fiscal view
• Comparison of tax burdens and choice of legal form
• Main features of international enterprise tax planning