Taxation (B.A.)

Develop a sound understanding of business management principles and entrepreneurial decision-making. You will explore key areas of business such as procurement, production, marketing and human resources, and apply your knowledge to typical issues encountered in tax consultancy.

Improve your English communication skills for international tax and business practice. You will learn how to explain tax and business matters in English, draft professional emails and presentations, and communicate confidently in meetings and business situations.

Lay the foundations for your career in accountancy and tax consultancy. You will learn how to record business transactions systematically, make journal entries and apply digital financial accounting using DATEV in a practical context.

Establish a solid legal foundation for your work in tax consultancy and accountancy. You will gain an understanding of key areas of civil law and apply your knowledge to contracts, obligations, property law and typical commercial scenarios.

Discover the structure of German tax law and learn about the main types of tax and how they relate to one another. You will acquire a basic understanding of income tax and value added tax and apply this knowledge to typical tax scenarios.

Learn the basics of tax procedural law and understand how tax proceedings work in practice. Among other things, you will look at tax returns, administrative files, appeals, time limits and the legal basis for communicating with the tax authorities.

Learn how to analyse company figures systematically and use them to make well-informed decisions. You will deepen your knowledge of cost accounting, costing and management accounting, whilst also exploring modern, digitally supported management accounting tools.

Deepen your knowledge of commercial accounting and learn how to prepare annual accounts systematically. You will examine the accounting treatment and valuation of key balance sheet items and gain an understanding of how companies present their financial position, cash flow and profitability.

You will gain an understanding of the legal foundations of business structures and types of company. You will study partnerships and companies, including their formation, organisation and dissolution, and recognise the key links between company law, commercial law and tax law.

Deepen your understanding of value added tax and learn how to assess the tax implications of domestic and cross-border business transactions. You will examine supplies, other services, places of supply, input tax deduction and invoices, whilst also considering current digital business models.

Learn how to systematically record and assess personal income for tax purposes. You will deepen your knowledge, particularly in the areas of employment taxation, letting and leasing, capital assets and pension provision, and work through typical cases from tax advisory practice.

Develop a sound understanding of investment and financing decisions within organisations. You will evaluate investments, analyse forms of financing and financial indicators, and learn to assess financial decisions from different perspectives.

Deepen your understanding of commercial accounting and learn how to assess complex accounting issues. You will analyse annual accounts, evaluate companies’ financial position, cash flow and profitability, and examine various accounting policies.

Develop a sound understanding of the taxation of business activities and different legal forms. You will examine sole traders, partnerships and self-employment, and learn to assess the tax implications and initial structuring options.

Learn how to calculate profits correctly for tax purposes and how to apply the specific provisions of tax accounting law. You will examine the tax balance sheet, the principle of tax recognition, accounting and valuation, as well as depreciation, withdrawals and capital contributions.

Deepen your understanding of the taxation of companies and trade tax. Among other things, you will analyse hidden profit distributions, loss carry-forwards, group structures, as well as trade tax additions and deductions, and apply your knowledge to more complex real-world cases.

Learn how to audit financial statements systematically and assess key audit risks. You will explore audit planning and execution, digital audit methods and the fundamentals of business valuation, combining theoretical knowledge with practical audit case studies.

Deepen your knowledge of tax procedural law and learn how to assess complex procedural situations in a legally sound manner. You will examine appeals, correction provisions, limitation periods, enforcement, liability and field audits, and gain an insight into the fundamentals of criminal tax law.

Learn how to assess asset transfers and business succession from a tax and legal perspective. You will combine knowledge of inheritance and gift law with inheritance tax, and examine valuation, tax bands, allowances and tax exemptions.

Deepen your understanding of the taxation of personal income and develop an understanding of typical advisory scenarios. You will tackle more complex issues relating to payroll tax, capital assets, letting and leasing, as well as anticipated succession and the distribution of an estate.

Get up to speed with digital tax consultancy and gain practical experience of key software solutions. You will work with DATEV, prepare accounts and tax returns, and use Excel, Word and digital research tools for business and academic tasks.

Combine your theoretical knowledge with real-world professional challenges and gain in-depth practical experience. You will work on specific tasks in the fields of taxation, accounting or finance, use digital tools and further develop your technical, methodological and personal skills as part of your day-to-day work.

Expand your knowledge of accounting to include the complex structures of international and national corporate groups. You will learn about the consolidation of companies in accordance with the German Commercial Code (HGB) and International Financial Reporting Standards (IFRS), and apply various consolidation methods to real-world scenarios.

Expand your legal expertise to cover current issues in modern business and tax consultancy. You will deal with employment law, insolvency law and corporate law, as well as money laundering, artificial intelligence and the legal challenges posed by digitalisation.

Apply your tax expertise to complex and realistic advisory scenarios. You will deal with selected specialist issues relating to value added tax and land transfer tax, as well as challenging cases involving the determination of taxable profits, and learn to develop and evaluate different tax solutions.

Expand your tax expertise to include an international perspective and deal with cross-border issues. You will explore double taxation, double taxation agreements, international tax planning and transfer pricing, and learn to analyse international tax cases systematically.

Deepen your knowledge of corporate taxation and work on challenging cases relating to corporation tax and trade tax. Among other things, you will analyse loss set-off, group structures, the interest deduction restriction and specific aspects of trade tax, and develop solutions for complex advisory situations.

Further develop your expertise in providing tax advice to businesses and entrepreneurs. You will deal with complex issues relating to business demergers, business disposals, changes in shareholding, capital contributions, financing and business succession, and assess various structuring options.

Deepen your knowledge of complex procedural and inheritance tax issues. Among other things, you will deal with appeal and review proceedings, as well as complex cases involving asset and business succession, and develop legally and fiscally sound solutions.

Learn how to systematically analyse and structure the tax implications of corporate restructuring. You will examine mergers, demergers, changes of legal form, contributions of assets and share swaps, whilst integrating perspectives from civil law, commercial law and tax law.

Deepen your specialist knowledge by independently undertaking an academic analysis of a complex tax issue. You will research relevant literature, legislation and case law, develop a well-founded solution and, finally, present your findings at the seminar.