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Introduction to Business Taxation
(dt. Grundlagen der Besteuerung)

Level, degree of commitment Specialization module, compulsory elective module
Forms of teaching and learning,
workload		 Lecture (2 SWS) and recitation class (2 SWS),
(attendance: 44 hours, preparation and follow-up: 60 hours, exam preparation: 68 hours)
Credit points,
formal requirements		 6 CP
Course requirement(s):
Examination type: Written examination. IMPORTANT: This module is offered by FB02; the exam can only be retaken twice.
Language,
Grading		 German,
The grading is done with 0 to 15 points according to the examination regulations for the degree program B.Sc. Business Administration.
Duration,
frequency		 One semester,
each summer semester
Person in charge of the module's outline Prof. Dr. Eberhard Kalbfleisch, Prof. Dr. Sascha H. Mölls

Contents

The module includes an introductory overview of the most important types of German taxes (income tax and other taxes on earnings as well as other corporate taxes). The knowledge is deepened through exercises, case studies (also PC-supported if necessary) and colloquia.


Qualification Goals

After completing the module, students will be able to

  • name and understand the most important tax regulations at company level and use them for a variety of business decisions,
  • recognize, process and assess more complex tax-related problems independently and in a structured manner,
  • make a well-founded assessment of the possibilities and limits of tax planning with regard to different legal forms in the context of different positions in a company.

Prerequisites

None. The competences taught in the following module are recommended: Introductory Financial Accounting.


Applicability

Module imported from B.Sc. Business Administration.

When studying B.Sc. Business Mathematics, this module can be attended in the study area Free Compulsory Elective Modules.

The module is assigned to the focus area Accounting and Finance. Further information on eligibility can be found in the description of the study area.


Recommended Reading

(not specified)



Please note:

This page describes a module according to the latest valid module guide in Winter semester 2025/26. Most rules valid for a module are not covered by the examination regulations and can therefore be updated on a semesterly basis. The following versions are available in the online module guide:

The module guide contains all modules, independent of the current event offer. Please compare the current course catalogue in Marvin.

The information in this online module guide was created automatically. Legally binding is only the information in the examination regulations (Prüfungsordnung). If you notice any discrepancies or errors, we would be grateful for any advice.