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Corporate Taxation


Module name (EN):
Name of module in study programme. It should be precise and clear.
Corporate Taxation
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
German-French and International Management, Bachelor, regulation 01.10.2018
Module code: DFBBW-318
SAP-Submodule-No.:
The exam administration creates a SAP-Submodule-No for every exam type in every module. The SAP-Submodule-No is equal for the same module in different study programs.
P620-0035
Hours per semester week / Teaching method:
The count of hours per week is a combination of lecture (V for German Vorlesung), exercise (U for Übung), practice (P) oder project (PA). For example a course of the form 2V+2U has 2 hours of lecture and 2 hours of exercise per week.
1V+1U (2 hours per week)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
2
Semester: 3
Mandatory course: yes
Language of instruction:
German
Assessment:
Written exam

[updated 29.10.2026]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

DFBBW-318 (P620-0035) Business Administration, Bachelor, regulation 01.10.2013 , semester 3, mandatory course
DFBBW-318 (P620-0035) German-French and International Management, Bachelor, regulation 01.10.2018 , semester 3, mandatory course
DFIM-307 (P620-0035) German-French and International Management, Bachelor, regulation 01.10.2019 , semester 3, mandatory course
Workload:
Workload of student for successfully completing the course. Each ECTS credit represents 30 working hours. These are the combined effort of face-to-face time, post-processing the subject of the lecture, exercises and preparation for the exam.

The total workload is distributed on the semester (01.04.-30.09. during the summer term, 01.10.-31.03. during the winter term).
30 class hours (= 22.5 clock hours) over a 15-week period.
The total student study time is 60 hours (equivalent to 2 ECTS credits).
There are therefore 37.5 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
None.
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Ina Wilhelm
Lecturer: Prof. Dr. Ina Wilhelm

[updated 01.10.2017]
Learning outcomes:
After successfully completing this course, students will be familiar with the basics of German tax law.
- Students will be familiar with income taxes on natural persons;
partnerships, corporations and the taxation of turnover.
- Students will have advanced knowledge about the income tax assessment procedure.

[updated 29.10.2026]
Module content:
- Legal foundations of taxation
Key features of the
- income tax
- corporate tax
- value added tax
- trade tax
- Taxation of legal entities regardless of their corporate form
- Basic principles of sales tax

[updated 29.10.2026]
Recommended or required reading:
 Haase, F., Nürnberg, P. & Scheffler, W. C.F. Müller Verlag Verlag. (2025). Besteuerung von Unternehmen I : Ertrag-, Substanz- und Verkehrsteuern (15., neu bearbeitete Auflage). Heidelberg.
 Haase, F., Nürnberg, P., Bartsch, G. & Scheffler, W., C.F. Müller Verlag Verlag. (2025). Besteuerung von Unternehmen III : Steuerplanung (4., neu bearbeitete Auflage). Heidelberg.


[updated 29.10.2026]
 
[Sat Oct 31 17:09:44 CET 2026, CKEY=due, BKEY=dfim, CID=DFBBW-318, LANGUAGE=en, DATE=31.10.2026]