| Track | Taxation Track |
| Prerequisites | 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 | - 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
|
| Duration | 24 months |
| Time commitment | 143 days in Mannheim
147 days' study leave |
| Organization | Classes from Thursday to Saturday, week-long course units in October and December, no scheduled classes in August |
| Ideal preparation for ... | Steuerberaterexamen
(tax advisor exam) |
| Additional | Revision classes for exam preparation, including:
- 6 days of exam technique training
- 8 days of self-study exam training
- 18 days intensive, full-day exam training
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