TAX 520: Taxation of Companies
Contents
- Basics of the periodic and non-periodic taxation of German companies depending on the legal form.
- Calculation of the tax burden of different legal forms including combinations of standard legal forms (e.g. “GmbH & Co. KG”, so-called “Betriebsaufspaltung”).
- Elaboration of the determinants of the tax burden of companies.
Learning outcomes
- Students become acquainted with the taxation of German companies of various legal forms.
- Students are able to calculate the tax burden of profits and shareholder compensation payments depending on the legal form.
- Moreover, students are able to comment on the tax-optimal choice of legal form.
Necessary prerequisites
–
Recommended prerequisites
Basic knowledge of company taxation
| Forms of teaching and learning | Contact hours | Independent study time |
|---|---|---|
| Lecture | 2 SWS | 8 SWS |
| Case Study Presentation | 2 SWS | 5 SWS |
| ECTS credits | 6 |
| Graded | yes |
| Workload | 180h |
| Language | German |
| Form of assessment | Written exam (90 min, 70%), group case studies (three to four students, 30%) |
| Restricted admission | no |
| Further information | – |
Examiner Performing lecturer |  | Prof. Dr. Christoph Spengel Prof. Dr. Christoph Spengel |
| Frequency of offering | Fall semester |
| Duration of module | 1 semester |
| Range of application | M.Sc. MMM, M.Sc. Bus. Edu., M.Sc. Econ., M.Sc. Bus. Inf., LL.M., MAKUWI |
| Preliminary course work | – |
| Program-specific Competency Goals | CG 1 |
| Literature | Jacobs, O. H., Unternehmensbesteuerung und Rechtsform, 5. Aufl., München 2015. |
| Course outline | Business Decision Theory and Taxation Legal form choice under current income taxation Legal form choice in the context of inheritance taxation |