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The Executive Master of Accounting and Taxation at a Glance

The following table gives you an overview over the structure, the facts and the figures of the program and its two tracks.

TrackAccounting TrackTaxation Track
PrerequisitesB.Sc./B.A.
At least 1 year's professional experience		B.Sc./B.A.
No professional experience required
Content
Year 1
  • Tax Law
    Introduction to Tax; AO (German Fiscal Code)/FGO (German Tax Court Code), Procedural law; Income Taxes (income tax, CIT, trade tax); Preparing Tax Balance Sheets; Transaction Tax (VAT, property transfer tax, property tax); Taxation of Capital (BewG = German Tax Valuation Act, inheritance tax, land tax); Basic Principles of Corporate Tax; Basic Principles of the German Reorganization Tax Law; International Tax Law
  • Business Law
    Basic Principles of Civil Law, especially tort and property; Basic Principles of Labor Law, International Law and European Law; Commercial Law and Company Law; Basic Principles of the German Reorganization Tax Law; Corporate Governance and Basic Principles of Capital Market Law; Insolvency Law
  • Applied Business Studies and Economics
    Cost Accounting/Control; Corporate Strategy and Organization; External Accounting (financial statements, basic principles of auditing); Investments and Financing; Company Valuations; Public Finance; Methodology Issues
  • Personal Development
    Leadership Skills, Management Skills, Negotiating Skills, Presentation Techniques
Content
Year 2
  • Financial Statements, special cases
  • Accounting
  • Consolidated Financial Statements, IAS/IFRS
  • Company Valuations
  • Professional Law
  • Analysis of Financial Statements
  • IT Audit
  • Special Audits
  • National Corporate Taxation
    Organizational form, group, financing
  • International Company Taxation
    Investment (incoming, outgoing), asset and profit allocation, advanced German reorganization tax law and transaction tax, advanced tax accounting, company taxation in Europe, European Tax law
  • Tax Planning and Tax Structuring
    Tax effects and tax planning, international tax planning, Tax planning of multinationals (Financing, holding companies, transfer pricing, effective tax rate), M&A strategies
Duration28 months24 months
Time commitment136 days (in Mannheim and residencies abroad)
107 days' study leave		138 days (in Mannheim and residencies abroad)
102 days' study leave
Organizationthree-month intensive course from May to July, one-week course units in October, November and December, no scheduled classes from January to Aprilclasses from Thursday to Saturday, week-long course units in October and December, no scheduled classes in August
Ideal preparation for ...Wirtschaftsprüferexamen
(German public auditor exam)		Steuerberaterexamen
(tax advisor exam)
After completion of the program, additional revision classes for exam preparation.
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