Foundations of Business Taxation

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).