Online Course Guide of WHU –

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Please use the filters below to select the term (spring or fall) as well as the respective program (BSc, MSc, MBA, Exchange, Doctoral) of your choice for an overview of all modules offered at WHU. The courses are listed under the modules. Please click on a module to see which courses are part of it. If you would like to find out more about a certain course, click on the name of the course to see detail information. The location of the lecture will be reveiled after your course registration on myWHUstudies.

Spring term counts from January - August, fall term counts from September - December.

Important for Exchange Students: As the Full-Time and Part-Time MBA Programs utilize a modular course structure, the dates on which students begin and end the exchange are flexible. Please find here a chronological overview of the preliminary course offering for Spring and Fall.

Spring 2019  ›  Bachelor of Science  ›  Bachelor of Science - 2nd Semester  ›  Bussines Law

Foundations of Business Taxation

Course Code:
LAW301
Lecturers:
Prof. Dr. Frank Hechtner
Course Type:
BSc Course
Week Hours:
2,0
Term:
Spring 2019
Language:
Deutsch
Credits:
3.0
(Please note that exchange students obtain a higher number of credits in the BSc-program at WHU than listed here. For further information please contact directly the International Relations Office.)
The aim of the course Fundamental in Business Tax Law is to given an introduce to the income tax, local business tax and corporate income tx in Germany and their respective legal application. Eventually, students will be able to comprehend taxation of enterprises and to assess tax implications of entrepreneurial activity.

The course content comprises, for example:

  • Introduction to tax regimes and systems
  • Income taxation
    • Types of income
    • Methods of determining profits
    • Tax computation
  • Local business tax
  • Corporate income tax

The course is taught by Prof. Dr. Frank Hechtner, TU Kaiserslautern. The course is taught in German.

The grading of the course is based on the final exam (90 min).

Date
Time
Friday, 11/01/2019
01:45 PM till 06:45 PM
Friday, 25/01/2019
01:45 PM till 06:45 PM
Friday, 22/02/2019
01:45 PM till 06:45 PM
Friday, 08/03/2019
01:45 PM till 06:45 PM
The aim of the course Fundamental in Business Tax Law is to given an introduce to the income tax, local business tax and corporate income tx in Germany and their respective legal application. Eventually, students will be able to comprehend taxation of enterprises and to assess tax implications of entrepreneurial activity.
Scheffer, Wolfram, Besteuerung von Unternehmen I: Ertrag-, Substanz- und Verkehrssteuern, Verlag C.F. Müller; Auflage 13, neu bearbeitetet und erweiterte Auflage 2016

Legislative texts (e.g.): EStG, GewSt, KStG

Lecture, exercises and cases
Exam
There are no prerequisites for this course
90