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Taxation in the Master of Science (MMM)

The wide range of our courses in business taxation covers a broad spectrum of national and international taxation issues. You may decide whether you want to take several courses as a specialisation or individual courses to broaden your horizon. There are no formal requirements for taking individual courses, but the courses build on each other. The majority of courses is offered in English.

Some courses are offered by renowned honorary professors and lecturers with outstanding practical experience. The courses have a practical approach with case studies and examples taken from practice.

The following overview summarizes our taxation courses. With a click on the course name you get to the detailed page of the course with information on the course such as structure, objectives, form of examination etc. Further information on the range of taxation courses can also be found in the slides of our Business Taxation Introduction Session.


Elective Module Tax Law

Within the Mannheim Master in Management program, you may choose elective modules at other schools. The Tax Law module of the Law Faculty at the University of Mannheim is an ideal addition to the courses offered by the Accounting & Taxation Area. This elective module accounts for 12–24 ECTS and can be combined with courses from the module Commercial and Corporate Law.

Most of the lectures are held by renowned professionals from the consulting and administration fields.


Master-Thesis and Master-Colloquium (MMM)

In order to graduate in the Mannheim Master in Management (M.Sc.) program, a successful completion of a master's thesis is mandatory. A master's thesis at the chair of Professor Spengel is especially characterized by individually chosen topics and organizational flexibility.

  • Scope and Procedure

    At Professor Spengel's chair, you may start your master's thesis at any time after individual arrangement. The deadline is four months after registration and should not exceed 50 pages. The successful completion of the master's thesis is remunerated with 24 ECTS points.

    The master's thesis can be written in English or German.

    Besides being supervised by one of our research assistants, each student has the opportunity to present the structure and objectives of his master's thesis within the framework of a master colloquium. The colloquium usually takes place in the middle of the writing time upon individual agreement.

  • Topics

    The topics are chosen after consultation with one of our research assistants. Own suggestions and ideas are appreciated. Empirical and analytical as well as qualitative and normative methods may be used. Exemplary fields of topics from previous years are:

    • International tax planning of multinational corporations
    • Taxation of IT companies and e-commerce
    • Issues of cross-border activities of firm entities of different legal forms
    • Comparison of international tax burdens
    • The action plans of the OECD BEPS project
    • Taxation of hybrid financial instruments
    • Cross country comparisons
    • The impact of international tax law on investment and financing decisions
    • Use of equity and debt capital and its tax consequences
  • Registration and Contact

    Registration for the Master's thesis is generally possible at any time. Please contact our research assistants in advance for information on formal and techniqual requirements and potential topics. One of our research assistants will supervise your project and assist you during the writing period.

    Approximately four weeks before the desired start of the thesis, the “Information sheet on the acceptance of a Master's thesis in Business Taxation" should be submitted to Ms. Bürner.

  • Requirements


Learning Agreements

Students in the MMM can find information on course recognition and learning agreements here; M. Sc. students in economic and business education will find them here. The business school’s undergraduate and double degree students will be informed directly by the dean’s office. Students from other schools with a minor in business should contact Cathrin Rieger at the dean’s office.