Teaching at the institute

Overview of the courses

We teach in all degree programmes of the Faculty of Business Administration and Economics. We are responsible for the Accounting and Taxation specialisations in the full-time Bachelor's degree programmes and are jointly responsible for the FACT specialisation in the Master's degree programme. Due to our specialisation between Business Administration and Law, our courses are ideal for students of Recht und Wirtschaft / Wirtschaft und Recht. We also offer the dual Bachelor's study programme Wirtschaftsprüfung and Business Taxation. 

Our teaching is characterised by high practical relevance with a strong theoretical foundation. Many courses are supplemented by practical lectures, workshops or excursions. We offer a wide range of courses from lecturers with practical experience. In seminars, you will come into contact with various scientific methods for dealing with relevant questions in our subject area.

Sandra Matuszewska

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Outlook on our courses

Bachelor's fundamentals:

-           Unternehmensbesteuerung (winter semester, German) 

-           Business Taxation (summer semester, English)

Bachelor's specialisation:

-           Tax Accounting (summer semester, German)

-           Latente Steuern (summer semester, German)

-           Seminar Taxation in Europe (winter semester, English)

-           Seminar Unternehmensbesteuerung (irregular, German)

Master:

-           Besteuerung von Mergers & Acquisitions (winter semester, German)

-           Besteuerung und Rechtsform (summer semester, German)

-           Tax Research seminar (irregular, English)

-           Tax Technology (summer semester, English)

-           Transfer Pricing (winter semester, English)

Bachelor's specialisation:

- Besteuerung der Gesellschaften & Konzerne (winter semester, German)

The course focuses on corporate and trade tax issues relating to the taxation of companies. Furthermore, the special income tax norms relevant to the taxation of groups of companies (e.g. interest and licence barrier) are dealt with. In addition, the special VAT features of corporate groups are also addressed.

Master:

- International Taxation (summer semester, English)

The course focuses on the principles of international taxation of companies, in particular the principles and methods of transfer pricing in multinational companies. In addition, students learn to discuss and critically reflect on current empirical research findings, for example on the effects of taxes on investments or the international profit distribution of multinational companies.

 

Bachelor basics:

-           Externes Rechnungswesen (summer and winter semester)

Bachelor specialisation:

-           Betriebswirtschaftliche Steuerlehre (winter semester)

-           Fallstudienseminar Internationale Steuerlehre (every summer semester)

-           Fallstudienseminar FACT´s (every second winter semester)

-           Fallstudienseminar Fußball, Bilanzen und Steuern (every second winter semester)

-           Internationales Steuerrecht mit dem Schwerpunkt DBA und EuStR (summer and winter semester)

-           Umsatzsteuer im Binnenmarkt (every winter semester)

Master:

-           Wirtschaftsprüfung (every three semesters)

-           Einführung in das AStG (every summer semester)

-           Aktuelle Entwicklungen im IStR (every three semesters)

-           Steuerstrafrecht (every summer semester)

-           Internationale steuerliche Strukturierungen (every three semesters)

-           Deutsche Abkommenspolitik (every winter semester)

-           Steuerbilanzen (every three semesters)

-           Einführung in das Europäische Steuerrecht (every winter semester)

-           Einführung in das steuerliche Verfahrensrecht (AO/FGO) (every winter semester)

-           Wechselwirkungen zwischen den Steuerarten (every three semesters)

-           Nachfolgeplanung und Steuern (all three semesters)

Doctoral programme:

-           Doctoral seminar (every winter semester in Spain) Kudert/Cloer

-           Doctoral seminar (every summer semester in Österreich) Kudert/Cloer

-           Berlin Methods Seminar (every summer semester) Kudert/Cloer

Bachelor's basics:

-          Internes Rechnungswesen (summer semester, German)

Bachelor's specialisation:

-          Business ethics and sustainability management seminar (summer semester, English)

-          Controlling (winter semester, German)

Master:

-          Management Control (winter semester, English)

-          Current topics in management control research and practice seminar (summer semester, English)

Bachelor's basics:

-            Financial Accounting (winter semester, English)

-            Management Accounting (summer semester, English)

Bachelor's specialisation:

-            International Accounting (summer semester, English)

-            HGB Bilanzierung (winter semester, German)

-            Seminar in Accounting (summer semester, English)

-            Prüfungslehre (summer semester, German)

Master:

-           IFRS Reporting and Capital Markets (summer semester, English)

-           Group Accounting and Group Auditing (summer semester, English)

-           Seminar in Financial Reporting (winter semester, English)