TAX 303: Taxation I: Business Taxation


  • Income tax, corporate tax and commercial tax
  • Determination of taxable income
  • Corporate taxation and tax planning

Learning outcomes
Students are able to make value judgements regarding the most important taxes affecting businesses. Specifically, they are able to make comparisons and determine the optimal choice of legal form for a business. Students can formulate projections and justify their statements. During exercises and tutorial classes, this knowledge is applied to specific practical situations while considering and scrutinizing various aspects and points of view. Moreover, students need to assess the effects of different decision alternatives on the various stakeholders of a business (e.g. shareholders, managers, government, etc.) in order to develop appropriate strategies and action plans. The results of these considerations are presented in written as well as in verbal form. Both forms of presentation require a clear understanding and analysis of the respective problem sets. Results need to be presented convincingly in a structured and comprehensible manner with the help of appropriate software. Teamwork and leadership are further objectives of the course, as students form groups during tutorials. Accordingly, all outcomes (e.g. solutions to tax-related problem sets or developed tax planning strategies) are handed in in written form and presented in groups.

Necessary prerequisites
semester 3 or higher

Recommended prerequisites

Forms of teaching and learningContact hoursIndependent study time
Lecture2 SWS4 SWS
Exercise class2 SWS4 SWS
Tutorial2 SWS3 SWS
ECTS credits6
Graded yes
Form of assessmentWritten exam (90 min)
Restricted admissionno
Further information
Performing lecturer
Prof. Dr. Christoph Spengel
Prof. Dr. Christoph Spengel, Katharina Schmidt, Julia Spix, Stefan Weck
Frequency of offeringFall semester
Duration of module 1 semester
Range of applicationB.Sc. Bus. Adm.
Preliminary course work
Program-specific Competency GoalsCG 1, CG 2, CG 4
LiteratureScheffler, W., Besteuerung von Unternehmen, Band I: Ertrag-, Substanz- und Verkehrsteuern, 14. Aufl., Heidelberg 2020.
Course outlineEinführung
  • Charakterisierung des deutschen Steuersystems, Bedeutung der einzelnen Steuerarten und Verhältnis der Steuerarten untereinander
  • Fragestellungen im Rahmen der betriebswirtschaftlichen Steuerlehre
Besteuerung des betrieblichen Erfolgs durch die Einkommen-, Körperschaft- und Gewerbesteuer
  • Überblick über die Ertragsteuern und ihre Beziehungen zueinander
  • Einkommensteuer
  • Körperschaftsteuer
  • Gewerbesteuer
Steuerliche Gewinnermittlung
  • Handelsbilanz und Steuerbilanz
  • Abbildung des Steueraufwands in der Handelsbilanz: laufende und latente Steuern
Unternehmensbesteuerung und Rechtsform
  • Einzelunternehmen
  • Personengesellschaften
  • Kapitalgesellschaften
Unternehmensbesteuerung und Steuerplanung
  • Tarifvergleich
  • Veranlagungssimulation
  • Kapitalwert (NPV)
  • Make or Buy – Fallstudie