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Tax Planning of Corporate Succession

Tax Planning of Corporate Succession (Obligatory area B or C)

 

Lecturers: Bernd Schult, Christoph Regierer

 

Learning Objectives

This module aims at conveying the abilities which are required for the analysis and planning of the optimal corporate succession. The main features of transfer taxation (e.g. inheritance tax and capital transfer tax) as well as the different forms of corporate succession are the central points in this module. The relevant tax norms and the tax effects are reflected on against the background of theoretical approaches to taxation. After completing the module the students will be able to solve selected taxation problems of medium and high complexity in corporate succession as well as to systematically resolve and assess new problems.

Content

Corporate succession taxation, transfer taxation and its place in the tax system, instruments of tax planning of corporate and business succession and their embedding in theoretical approaches of taxation.

 

 

 

 

Forms of Teaching and Learning Classrooms Presence in Hours Forms of Active Participation Workload in Hours
Lecture, Tutorial 3 hours per week Discussion of selected issues, opinions on theses, discussion of tutorial assignments on the course content, working on case studies Lecture attendance 30

Preparation and studying of subject matter 45

Tutorial attendance 15

Preparation before and after tutorial 30

Preparation and taking of exam 30

 

Language: German or English

Total workload: 150

Module duration: One semester

Module frequency: Every fall semester

Prerequisites: None. Enrolment for the module “Tax Effects and Tax Planning” module or a similar course is however strongly recommended.

 

 

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