Online Course Guide of WHU –
Find all modules and courses of our degree programs.
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 revealed 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 Fall and Spring.
Foundations of Business Taxation
(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 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).
Legislative texts (e.g.): EStG, GewSt, KStG