Foundations of Business Taxation
Course code
LAW301
Course type
BSc Course
Weekly Hours
2,0
ECTS
3.0
Term
FS 2020
Language
Deutsch
Lecturers
Prof. Dr. Frank Hechtner
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.
Course content
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).
Class dates
| Date | Time |
|---|---|
| Friday, 07.02.2020 | 13:45 - 18:45 |
| Friday, 17.01.2020 | 13:45 - 18:45 |
| Friday, 10.01.2020 | 13:45 - 18:45 |
| Monday, 02.03.2020 | 09:00 - 10:30 |
Learning outcomes
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.
Literature
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
Learningmethods
Lecture, exercises and cases
Exam
Exam
Requirements
Zivilrecht