The Tax Division offers training in the field of “Betriebswirtschaftliche Steuerlehre” (‘Business taxation’) for students of the Bachelor degree study programme in Business Administration, Economics and Information Systems, the three business management Master degree study programmes, and the Master degree study programmes Taxation, Economics and Information Systems.
The subject area covered by “Betriebswirtschaftliche Steuerlehre” (‘Business taxation’) consists of the taxation problems encountered by companies in conducting their operations. It examines the activities of an enterprise from a tax perspective and traces the taxation consequences arising from alternative business decisions. On this basis, strategies can be developed to optimize business tax planning. Further it can be assessed to what extent the aims of the legislator can be achieved in economic and fiscal terms, as considered from the perspective of individual tax-paying entities.