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Tax Effects and Tax Planning

Tax Effects and Tax Planning


Lecturer: Jochen Hundsdoerfer


Learning Objectives

The aim of this module is to understand the tax system and business taxation and to convey a profound knowledge of the techniques and advantageous criteria of business taxation and tax planning, giving the students the ability to independently develop and solve even difficult problems of tax effects and tax planning (instrumental competences) and to acquire new knowledge of tax systems and effects (systematic competences).


Taxation and organizational form, periodic and aperiodic taxation. Tax planning: effects of taxation on corporate decisions, taxation and allocation, national and cross border taxation.





Forms of Teaching and Learning Classrooms Presence in Hours Forms of Active Participation Workload in Hours
Lecture, Tutorial 6 hours per week Discussion of selected issues, opinions on theses, discussion of tutorial assignment on the course content, working on case studies Lecture attendance 60

Preparation and studying of subject matter 90

Tutorial attendance 30

Preparation before and after tutorials 30

Preparation and taking of exam 90


Language: English

Total workload: 300

Module duration: One semester

Module frequency: Every spring semester

Prerequisites: None. A basic knowledge of corporate taxation is however recommended.