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Business Taxation B1

(WIWI-B-12001-AC)

Credit points: 5 ECTS

Contents

Fundamentals of business tax theory, especially German income tax and the calculation of taxable profits

Qualification Goals

Students should acquire basic competencies in business taxation. They should gain specialist knowledge of the essential legal provisions of German income tax as well as the calculation of taxable profits and methodological skills in the interpretation of tax law. They should acquire transfer competencies by transferring or applying their knowledge and methods to concrete tax issues independently.

Compenents and semester hours per week

Lecture (2 semester hours per week) and exercises (2 semester hours per week)

Frequency

Summer semester

Examination performance

Exam (90 minutes)