TAX 520: Taxation of Companies


  • 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 learningContact hoursIndependent study time
Lecture2 SWS8 SWS
Case Study Presentation2 SWS5 SWS
ECTS credits6
Graded yes
Form of assessmentWritten exam (90 min, 70%), group case studies (three to four students, 30%)
Restricted admissionno
Further information
Performing lecturer
Prof. Dr. Christoph Spengel
Prof. Dr. Christoph Spengel
Frequency of offeringFall semester
Duration of module 1 semester
Range of applicationM.Sc. MMM, M.Sc. Bus. Edu., M.Sc. Econ., M.Sc. Bus. Inf., LL.M., MAKUWI
Preliminary course work
Program-specific Competency GoalsCG 1
LiteratureJacobs, O. H., Unternehmensbesteuerung und Rechtsform, 5. Aufl., München 2015.
Course outlineBusiness Decision Theory and Taxation
Legal form choice under current income taxation
Legal form choice in the context of inheritance taxation