Taxation

Semester plan

1. Semester 135 ECTS requiredBetrieblicher Studienabschnitt I · Einführung in das Recht · Externes Rechnungswesen · Grundlagen der Wirtschaftswissenschaften · Steuerlehre I: Einkommensteuer · Wirtschaftsmathematik

   • Betrieblicher Studienabschnitt ISummary by OWWZ: The first placement applies income-tax knowledge to workplace tasks. Students prepare returns under supervision and learn organisational processes, professional communication and confidentiality requirements.winter semester onlyExam (in German): Praxisbericht (6 Wochen) mit Präsentation (15–30 Min.)10 ECTS
   • Einführung in das RechtSummary by OWWZ: Students develop legal reasoning through private and public law, including contracts, liability, constitutional structures and fundamental rights.winter semester onlyExam (in German): Klausur 120 Min.5 ECTS
   • Externes RechnungswesenSummary by OWWZ: Students learn bookkeeping, recognition and valuation principles, preparing and analysing financial statements and assessing accounting-policy choices through practical examples.winter semester onlyExam (in German): Klausur 120 Min.5 ECTS
   • Grundlagen der WirtschaftswissenschaftenSummary by OWWZ: Students connect business and economics foundations with academic skills, examining corporate decisions, markets, government responsibilities and introductory legal methods.winter semester only5 ECTS
   • Steuerlehre I: EinkommensteuerSummary by OWWZ: Students work systematically through personal income tax, from liability to assessment, applying rules on income categories, taxable income, losses and tax calculation to cases.winter semester only5 ECTS
   • WirtschaftsmathematikSummary by OWWZ: Mathematical methods support business valuation and optimisation, covering financial mathematics, calculus, matrices, linear systems and economic optimisation problems.winter semester onlyExam (in German): Klausur 120 Min.5 ECTS
2. Semester 235 ECTS requiredBetrieblicher Studienabschnitt II · Internes Rechnungswesen und Investitionsrechnung · Privatrecht I · Steuerlehre II: Unternehmensbesteuerung · Vertiefung Externes Rechnungswesen I · Volkswirtschaftslehre

   • Betrieblicher Studienabschnitt IISummary by OWWZ: This placement deepens income and business taxation through profit calculations and tax returns, respecting professional boundaries and supporting preparation for client consultations.summer semester onlyExam (in German): Praxisbericht (6 Wochen) mit Präsentation (15–30 Min.)10 ECTS
   • Internes Rechnungswesen und InvestitionsrechnungSummary by OWWZ: Students use cost and investment accounting for business decisions, combining cost classification, cost centres, costing and contribution margins with static and financial-mathematical appraisal methods.summer semester onlyExam (in German): Klausur 120 Min.5 ECTS
   • Privatrecht ISummary by OWWZ: Students deepen their understanding of obligations, property and business law through cases, covering contracts, liability, security interests, company forms, enforcement and insolvency.summer semester onlyExam (in German): Klausur 120 Min.5 ECTS
   • Steuerlehre II: UnternehmensbesteuerungSummary by OWWZ: Students calculate corporate and trade taxes for different company forms, examining tax-based profit determination, legal-form comparisons and fiscal unity arrangements.summer semester onlyExam (in German): Klausur 120 Min.5 ECTS
   • Vertiefung Externes Rechnungswesen ISummary by OWWZ: Students compare commercial and tax accounting, applying recognition, valuation and profit-determination rules to balance-sheet items and accounting-policy decisions.summer semester onlyExam (in German): Klausur 120 Min.5 ECTS
   • VolkswirtschaftslehreSummary by OWWZ: Microeconomic and macroeconomic models explain household and firm decisions, market structures and government intervention, alongside inflation, unemployment, growth, business cycles and open economies.summer semester onlyExam (in German): Klausur 120 Min.5 ECTS
3. Semester 335 ECTS requiredBetrieblicher Studienabschnitt III · DV-Anwendungen in der Steuerberatung · Personal und Organisation · Privatrecht II · Professional Business Communication (B2) · Steuerlehre III: Abgabenordnung, Umsatzsteuer

   • Betrieblicher Studienabschnitt IIISummary by OWWZ: Workplace tasks deepen tax procedure and VAT knowledge through deadline management, assessment reviews, amendments, appeals and VAT returns, with attention to professional diligence.winter semester onlyExam (in German): Praxisbericht (6 Wochen) mit Präsentation (15–30 Min.)10 ECTS
   • DV-Anwendungen in der SteuerberatungSummary by OWWZ: Students connect the structure of tax advisory practice with DATEV applications, practising bookkeeping, financial statements, tax returns and digital research within typical office workflows.winter semester onlyExam (in German): Klausur 120 Min.5 ECTS
   • Personal und OrganisationSummary by OWWZ: Students examine HR management and organisational design alongside employment and public-service law, considering public-sector requirements and ethical treatment of employees.winter semester onlyExam (in German): Klausur 120 Min.5 ECTS
   • Privatrecht IISummary by OWWZ: Students connect contract and security law with civil procedure, family law and succession, analysing property rights, enforcement and personal and inheritance arrangements through cases.winter semester onlyExam (in German): Mündliche Prüfung 15–30 Min.5 ECTS
   • Professional Business Communication (B2)Summary by OWWZ: Students practise spoken and written business communication at B2 level, using emails, reports, meetings and negotiations to develop language skills for professional situations.winter semester only5 ECTS
   • Steuerlehre III: Abgabenordnung, UmsatzsteuerSummary by OWWZ: Students apply tax procedure and VAT rules to cases, examining assessments, corrections, appeals and advance VAT returns while linking procedural law with tax calculation.winter semester onlyExam (in German): Klausur 120 Min.5 ECTS
4. Semester 435 ECTS requiredBetrieblicher Studienabschnitt IV · Finanzierung · Internationale Rahmenbedingungen · Quantitative Methoden · Steuerlehre IV: Besteuerung aperiodischer Vorgänge · Wirtschaftsinformatik

   • Betrieblicher Studienabschnitt IVSummary by OWWZ: This placement examines tax aspects of reorganisations and asset transfers through advisory analyses, comparisons of alternatives and confidential client communication.summer semester onlyExam (in German): Praxisbericht (6 Wochen)10 ECTS
   • FinanzierungSummary by OWWZ: Students assess financing arrangements, markets and instruments for business use, covering capital costs, leverage, dividend policy, financial analysis and company valuation.summer semester onlyExam (in German): Klausur 120 Min.5 ECTS
   • Internationale RahmenbedingungenSummary by OWWZ: Students connect international trade and open-economy models with European and international law, covering trade policy, exchange rates, integration, conflict of laws and EU institutions.summer semester onlyExam (in German): Klausur 120 Min.5 ECTS
   • Quantitative MethodenSummary by OWWZ: Descriptive statistics, probability and inference support business-data analysis. Estimation, hypothesis tests and error assessment develop critical interpretation of statistical findings.summer semester onlyExam (in German): Klausur 120 Min.5 ECTS
   • Steuerlehre IV: Besteuerung aperiodischer VorgängeSummary by OWWZ: Students assess the tax consequences of reorganisations and asset transfers, including inheritance and gift taxation and the development of tax-planning alternatives for non-recurring transactions.summer semester onlyExam (in German): Hausarbeit (4 Wochen) mit Präsentation (15–30 Min.)5 ECTS
   • WirtschaftsinformatikSummary by OWWZ: Students connect the technical and organisational foundations of business information systems with IT projects, data models, standard software, data protection and current digital technologies through practical computer work.summer semester onlyExam (in German): Klausur mit PC-Aufgabe 90 Min.5 ECTS
5. Semester 530 ECTS requiredBetrieblicher Studienabschnitt V · Marketing, Materialwirtschaft und Produktion · Steuerlehre V: Internationales Steuerrecht · Taxation English (B2) · Vertiefung Externes Rechnungswesen II

   • Betrieblicher Studienabschnitt VSummary by OWWZ: This placement develops international tax practice through cross-border returns, specialist software, tax treaties and support for tax-planning analyses and client discussions.winter semester onlyExam (in German): Praxisbericht (6 Wochen)10 ECTS
   • Marketing, Materialwirtschaft und ProduktionSummary by OWWZ: Students connect marketing with materials management, production and logistics, examining market research, process design, capacity planning, purchasing and lean management along the value chain.winter semester onlyExam (in German): Klausur 120 Min.5 ECTS
   • Steuerlehre V: Internationales SteuerrechtSummary by OWWZ: Students assess income-tax consequences of cross-border business, comparing tax liability, double-taxation relief, direct transactions, permanent establishments and corporate structures.winter semester onlyExam (in German): Mündliche Prüfung 15–30 Min.5 ECTS
   • Taxation English (B2)Summary by OWWZ: Students develop English communication for tax matters and advisory situations, using taxation, accounting, revenue authorities and international taxation as contexts for expert and non-expert communication.winter semester only5 ECTS
   • Vertiefung Externes Rechnungswesen IISummary by OWWZ: Students apply IFRS recognition, valuation and consolidation rules to financial reporting and group accounts, covering financial instruments, provisions, equity and performance presentation.winter semester onlyExam (in German): Klausur 120 Min.5 ECTS
6. Semester 635 ECTS requiredBachelor-Arbeit mit Kolloquium · Betrieblicher Studienabschnitt VI · Datenmanagement · Steuerlehre VI: Aktuelle Entwicklungen im Steuerrecht, Steuerplanung

   • Bachelor-Arbeit mit KolloquiumSummary by OWWZ: Students independently investigate a question within their field using academic methods, then explain, discuss and critically defend their findings in a public colloquium.ThesisExam (in German): Bachelorarbeit (8 Wochen) mit Kolloquium (30–45 Min.)15 ECTS
   • Betrieblicher Studienabschnitt VISummary by OWWZ: The final placement assesses current tax developments and complex business alternatives, develops recommendations and supports advisory discussions within legal boundaries.summer semester onlyExam (in German): Praxisbericht (6 Wochen)10 ECTS
   • DatenmanagementSummary by OWWZ: Students structure, prepare and analyse business data, using operational and analytical data systems, data warehouses, reporting and data mining to address management questions.summer semester onlyExam (in German): Präsentation (15–30 Min.) mit schriftlicher Ausarbeitung (4 Wochen)5 ECTS
   • Steuerlehre VI: Aktuelle Entwicklungen im Steuerrecht, SteuerplanungSummary by OWWZ: Students assess current tax legislation, court decisions and administrative practice, addressing complex planning issues involving legal forms, financing and business locations.summer semester onlyExam (in German): Präsentation (15–30 Min.) mit schriftlicher Ausarbeitung (4 Wochen)5 ECTS

Topic profile

ECTS by topic from the curriculum’s modules; together at most the programme’s ECTS.RequiredElective

• Taxation27 ECTS: 27 required27 ECTS
• Accounting and financial reporting14 ECTS: 14 required14 ECTS
• Commercial and corporate law12 ECTS: 12 required12 ECTS
• Foreign languages (practice)10 ECTS: 10 required10 ECTS
• Civil law8 ECTS: 8 required8 ECTS
• Corporate finance and investment7 ECTS: 7 required7 ECTS
• Statistics5 ECTS: 5 required5 ECTS
• Economics5 ECTS: 5 required5 ECTS

Curriculum sources

• Modulhandbuch – SteuerlehreModule handbook · Version FBR-Beschluss vom 22.5.2024 · checked 15 October 2026
• Prüfungsordnung – Steuerlehre BA 2020Examination regulations · Version 23.09.2020; Lesefassung mit Änderung vom 22.05.2024 · checked 15 October 2026