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 Law and Business / Business and Law. We also offer the dual Bachelor's degree programme in Business Administration and Economics 

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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.

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Outlook on our courses

Bachelor's fundamentals:

-           Corporate Taxation (winter semester, German) 

-           Business Taxation (summer semester, English)

Bachelor's specialisation:

-           Tax Accounting (summer semester, German)

-           Deferred Taxes (summer term, German)

-           Seminar Taxation in Europe (winter term, English)

-           Seminar Corporate Taxation (irregular, German)

Master:

-           Taxation of Mergers & Acquisitions (winter semester, German)

-           Taxation and Legal Form (summer semester, German)

-           Tax Research Seminar (irregular, English)

-           Tax Technology (summer semester, English)

-           Transfer Pricing (winter semester, English)

Bachelor's specialisation:

- Taxation of companies & groups (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:

-            External Accounting (summer and winter semester)

Bachelor specialisation:

-           Business Taxation (winter semester)

-           Case Study Seminar International Taxation (every summer semester)

-           Case Study Seminar FACT´s (every second winter term)

-           Case Study Seminar Football, Accounting and Taxes (every second winter semester)

-           International tax law with a focus on DTAs and EuStR (summer semester and winter semester)

-           Value Added Tax in the Internal Market (every winter semester)

Master:

-            Wirtschaftsprüfung (every three semesters)

-           Introduction to the AStG (every summer semester)

-           Current developments in IStR (every three semesters)

-           Criminal Tax Law (every summer semester)

-            International Tax Structuring (every three semesters)

-           German treaty policy (every winter semester)

-           Tax Accounting (every three semesters)

-           Introduction to European Tax Law (every winter semester)

-           Introduction to tax procedural law (AO/FGO) (every winter semester)

-           Interactions between the types of tax (every three semesters)

-           Succession planning and taxes (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:

-          Internal Accounting (summer semester, German)

Bachelor's specialisation:

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

-          Controlling (winter term, German)

Master:

-            Management Control (winter semester, English)

-            Current topics in management control research and practice Seminar (summer term, English)

Bachelor's basics:

-            Financial Accounting (winter semester, English)

-            Management Accounting (summer semester, English)

Bachelor's specialisation:

-            International Accounting (summer semester, English)

-            HGB Accounting (winter semester, German)

-            Seminar in Accounting (summer term, English)

-            Prüfungslehre (summer semester, German)

Master:

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

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

-            Seminar in Financial Reporting (winter term, English)