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Program Structure Taxation M.Tax, on-the-job

The first semester serves to deepen your knowledge in the basic areas of tax and business law.

  • Taxes and Auditing I makes up a large part of the first semester courses. Here you will deepen your knowledge in the field of commercial and tax accounting and  annual financial statements.
  • In Taxes I, the focus is on income taxes such as income tax, corporation tax and trade tax, in particular with regard to commercial income.
  • Based on your previous knowledge, the economically relevant areas of the German Civil Code and the German Commercial Code are dealt with on a case-by-case basis in the Legal I module.   

 

In the 2nd semester you will deal with special tax and legal areas.

  • In the Taxes IIa module, you will deepen your knowledge of procedural tax law and the fundamentals of criminal tax law with reference to the Tax and Fiscal Court Rules.
  • In Taxes IIb, in turn, you deal with turnover and inheritance tax as well as valuation law. Here you can also make tax-optimizing recommendations.
  • In Legal II, you will get to know company law in detail so that you will be able to make and substantiate decisions on the choice of company form.
  • You will learn the correct exam technique at the level of the tax consultant examination on the basis of adjustments after the tax audit.

 

The 3rd semester offers you further opportunities to specialize.

  • In Legal III, you first acquire knowledge of commercial law on various corporate structures and transformation law. Insolvency law is also part of this module.
  • Based on this, the tax consequences of a transformation are described in the Taxes IIIa module and discussed on a case-by-case basis.
  • Taxes IIIb offers you a global perspective on the legal situation with international tax law.
  • For the seminar in Taxation, you will write a scientific paper where you will work independently, comprehensively and well-founded on current issues from the tax consultant field and then present them.

 

In the 4th semester you will mainly write your master's thesis. At the same time, you will attend two lectures.

  • The Anglo-American Law module introduces you to the use of English technical terms in the legal field, so that you are optimally prepared for the support of international clients in your professional life.
  • During the lectures in the module IT Usage in Tax Consulting you will learn the practical application of the data analysis software IDEA from Audicon.
  • In addition, the Law Tutorial is offered, in which all legal areas of the first three semesters are updated and repeated.

 

The 5th semester runs parallel to your preparation for the tax consultant examination. The lectures are therefore optimally coordinated with the lecture series of our cooperation partner, the tax courses of Dr. Bannas.

  • In the Examinatorium you will be brought up to date in the tax areas already dealt with, with the help of current Federal Finace Court judgements.
  • In the areas of Professional Law and Ethics, you will learn what makes up the rights and duties of the profession of tax consultants.
  • Both modules conclude with an oral examination.

 

SEMESTER 1
18ECTS
SEMESTER 2
17ECTS
SEMESTER 3
18ECTS
SEMESTER 4
22ECTS
SEMESTER 5
15ECTS
Annual Statements, Tax Accounting
7ECTS
Procedural Law
4ECTS
Tax Consequences of Reorganization
3ECTS
Anglo-American Law
3ECTS
Professional Law and Ethics
2ECTS
International Tax Law
3ECTS
IT Application in Tax Consulting
3ECTS
Preparation for the Exam in Tax Law
13 ECTS
Transaction Taxes
4ECTS
Seminar Tax Law
6ECTS
Master's Thesis
16ECTS
Income Tax / Corporate Income Tax
5ECTS
Techniques for Written Tests
3ECTS
Civil Law, Commercial Law
6ECTS
Company Law
6ECTS
Law of Groups, Change of Legal Forms / Reorganization, Law of Insolvency
6ECTS
 
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