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Tax law (Subarea of Law)


Lecturer: Markus Heintzen


Learning Objectives

The module offers the students an introductory overview of the systematics of tax law, especially income tax law and tax proceedings law. European and constitutional law determinants are included.


Tax liability, taxable objects and basis of income tax

Qualification and determination of surplus income, the basic terms of legal relationships in tax law and execution of tax law, especially the tax administration act, the assessment and ascertainment procedure and legal protection in taxation matters; the basics of European law; European Community fundamental freedoms.





Forms of Teaching and Learning Classrooms Presence in Hours Forms of Active Participation Workload in Hours
Lecture, Tutorial 4 hours per week Solving tutorial cases; independent studying of subject matter Lecture attendance 60

Preparation and studying of subject matter, completing tutorial assignments 60

Preparation and taking of exam 30


Language: German

Total workload: 150

Module duration: One semester

Module frequency: Every fall semester

Prerequisites: None. Graduation in a course of study covering the following modules of the bachelor course “Business Studies” at the Freie Universität Berlin is strongly recommended: “Private Law”, ”Public Law” and “Commercial and “Company Law”.