Fundamentals of taxation
| Module: | Unternehmensbesteuerung I |
|---|---|
| Lecturer: | Prof. Dr. Max Pflitsch |
| Scope / Credits: | 4 SWS / 7,5 Credits |
| Course type: | Lecture and exercise |
| Language: | German |
| Date and place: | Weekly on mondays, 12:15 til 15:45 pm SRG 1 / 3.032 |
| Beginning: | tba |
| Exam: | Written exam (90 minutes) |
Contents overview
The course provides basic knowledge of German tax law with a focus on income tax, corporation tax and trade tax, as well as corporate taxation depending on legal form. Students learn about the systematics of key types of tax and gain an understanding of how income is determined and tax calculated. In the accompanying exercise, the content is explored in greater depth and applied using case studies to promote the transfer of theory into practice.
Learning objectives
Upon completion of the course, students will be able to:
• explain the tax principles applicable to natural persons and legal entities;
• determine income and taxable profits;
• analyse the tax consequences of different legal forms;
• confidently apply key types of tax and relevant legal provisions.