Course Overview | Teaching | Professorship of Business Taxation and Auditing | Faculty of Economics and Business Admi… | TU Chemnitz

Professorship of Business Taxation and Auditing
Course Overview

Course Overview | Teaching | Professorship of Business Taxation and Auditing | Faculty of Economics and Business Administration | TU Chemnitz

Professorship of Business Taxation and Auditing

Wintersemester
Sommersemester

Wintersemester

Value Added Tax

Credits	The course "Value Added Tax" can be taken as part of the elective module "Selected Areas of Tax Law".
Exam	Oral examination
Access to documents and enrolment	Link to the OPAL course

Basics of Accounting

Course Type	2 LVS Lectures, 1 LVS Tutorial
Workload	75 hours of workload according to the curriculum from 2022
Learning Outcome	Acquisition of Knowledge: On the Principles of Proper Accounting On the Systematics of Double-Entry Accounting Acquisition of Skills: Posting business transactions using a sample chart of accounts prepare a balance sheet and profit and loss statement Assess the financial position of companies based on these reports
Course Content	Accuracy of bookkeeping; stocktaking and inventory; balance sheet; entries in stock and income accounts; entries with value added tax; preparation of annual financial statements
Recommended Reading	Coenenberg, Adolf; Haller, Axel; Mattner, Gerhard & Schultze, Wolfgang. Einführung in das Rechnungswesen (neueste Aufl.). Stuttgart: Schäffer-Poeschel. Eisele et al. Technik des betrieblichen Rechnungswesens; Buchführung und Bilanzierung, Kosten- und Leistungsrechnung, Sonderbilanzen (neueste Aufl.). München: Vahlen. Falterbaum et al. (2020). Buchführung und Bilanz (23. Aufl.). Achim.
Lecturer	Prof. Dr. Silke Hüsing
Tutorial	Taiyuan Ding, B.Sc.
Credits
Exam	90-minute written examination for old study regulations PVL for study regulations from 2022 onwards
Access to documents and enrolment	Link to the Opal course E-learning module

Income and Corporate Taxation

Course Type	2 LVS Lectures, 2 LVS Tutorial
Workload	150 working hours
Learning Outcome	After successfully completing the module, students will be able to explain how the basic principle of fair burden sharing is reflected in German income tax, that the way in which it is implemented in German income tax is based on the decisions of the legislature, and explain economic aspects of taxation. In addition, they will be able to identify the advantages and disadvantages of commercial infection and the commercial characterisation of partnerships and classify the three-object theory. They have knowledge of possible corporation tax systems, are familiar with the current German corporation and trade tax system, and understand the German form of group taxation. You will be able to obtain information from legal sources and apply income, corporation and trade tax law to simple cases.
Course Content	Income Tax Types of income Types of Non-Business Income Loss Offset Personal Deductions and Family Allowances Tariff and Tariff reductions Tax relief Taxation of Companies Joint ventures, in particular infection theory and commercial character Corporation tax, in particular hidden profit distribution and fiscal unity Business tax
Literaturempfehlung	siehe Literaturlisten der Veranstaltungen
Lecturer	Prof. Dr. Hüsing
Tutorial	Moritz Berendes, M.Sc.
Credits	5 ECTS
Exam	90-minute written examination
Access to documents and enrolment	Link to the Opal course

Tax Accounting and Valuation

Course Type	2 LVS Lectures, 2 LVS Tutorial
Workload	150 working for Tax Accounting and Valuation
Learning Outcome	After successfully completing the module, students will be able to explain the use of tax options and discretionary powers for accounting policy measures. They are able to apply the recognition and measurement principles in commercial and tax balance sheets and prepare a tax balance sheet and a tax profit calculation. They can explain the differences in the valuation of real estate for the purposes of different types of tax and are familiar with the calculation of property tax and real estate transfer tax. Students are familiar with the basics of inheritance and gift tax and can explain the special features of valuation and taxation in the case of productive assets.
Course Content	• The tax balance sheet as a method of determining taxable income: principle of relevance, generally accepted accounting principles and requirements for digital accounting and storage, tax accounting based on substance and amount, control measures by way of determining taxable income, corrections to the tax balance sheet, e-balance sheet • Property tax on business assets – overview • Real Estate Transfer Tax on Business Assets – Overview • Fundamentals of inheritance and gift tax, with special consideration given to business assets and shares in corporations
Reading Recommended	Scheffler, Wolfram (neueste Aufl.). Besteuerung von Unternehmen, Bd. II - Steuerbilanz und Vermögensaufstellung. Heidelberg: UZB, C.F. Müller. Kudert, Stephan & Sorg, Peter (2017). Steuerbilanz leicht gemacht. Berlin: Kleist Verlag. Koltermann, Jörg (2017). Fallsammlung Bilanzsteuerrecht (18. Aufl.). Herne/Berlin: NWB. Lehrbuchreihen der Fach-Verlage nwb, Schäffer-Poeschel, efv, E. Schmidt, O. Schmidt, Beck
Lectures	Prof. Dr. Hüsing
Tutorial	Anne Breither, M.Sc.
Credits	5 LP
Exam	60-minute written examination
Access to documents and enrolment	Link to the Opal course

Tax Effects and Tax Planning

Course Type	2 LVS Lectures, 1 LVS Tutorial
Workload	150 working hours
Learning Outcome	Acquisition of knowledge about: Methods for Determining Tax Burdens Tax Effects Important approaches in behavioural tax theory Importance of a tax compliance management system Approaches for Digital Decision Support Systems Acquisition of skills: Assessing corporate tax policy and tax planning in the overall context of corporate objectives Recognise and explain the relationship between investment, financing and tax balance sheet policy Identify and explain tax effects (under certainty) Evaluating alternative courses of action based on criteria of advantage Assessing the impact of parameter variations on advantages Explain the optimal tax accounting policy
Course Content	&Overview of tax sciences Scientific concept, theory, model, method Measurement of tax burdens Determination of tax effects Determination of tax effects Corporate tax policy Rational and distorted decisions
Lecturer	Prof. Dr. Hüsing
Tutorial
Exam	90-minute written examination
Access to documents and enrolment	Link to the Opal course

Sommersemester

Basics of Business Taxation

Course Type	1 LVS Lectures und 1 LVS Tutorial
Workload	90 working hours
Learning Outcome	Acquisition of basic knowledge about: Corporate taxation: Income tax Business tax Value Added Tax Property, Real Estate Transfer, Inheritance, and Gift Tax Acquisition of skills: The business and economic consequences To assess different bases for taxation
Course Content	Fundamentals of Income Tax, Corporate Tax, Trade Tax, Value Added Tax, and Inheritance Tax
Exam	90-minute written examination
Access to documents and enrolment

International Tax Planning

Course Type	2 LVS Lectures, 1 LVS Tutorial
Workload	150 working hours
Learning Outcome	Acquisition of knowledge: Taxation of Non-Resident Taxpayers The Unilateral and Bilateral Avoidance of Legal Double Taxation Principles of Profit Allocation and Transfer Pricing CFC Taxation and Exit Taxation On Inbound and Outbound Structures Acquisition of skills: Identify problems in cross-border situations and determine possible solutions Correctly explain the interaction of different tax regimes and relief measures
Course Content	Justification of national tax claims; limited tax liability in Germany; double taxation and German outbound taxation; distribution of tax claims between countries; measures to safeguard German tax claims; current developments within the OECD and EU
Reading Recommended	Kudert, Stephan. Internationales Steuerrecht – leicht gemacht (neueste Aufl.). Berlin: Ewald v. Kleist - Verlag. Haase, Florian. Internationales und Europäisches Steuerrecht (neueste Aufl.). Heidelberg: Müller. Frotscher, Gerrit. Internationales Steuerrecht (neueste Aufl.). München: Beck. Wilke, Kay-Michael. Fallsammlung internationales Steuerrecht (neueste Aufl.). Herne: NWB. Debatin & Wassermeyer (neueste Aufl.). Doppelbesteuerungsabkommen, Loseblatt, in 6 Ordnern, Becksche Steuerkommentare. München: Ch. Beck.
Lecturer	Prof. Dr. Hüsing
Tutorial	Anne Breither, M.Sc.
Credits	5 LP
Exam	90-minütige schriftliche Prüfung
Access to documents and enrolment	will be offered in the summer semester starting in 2025

Choice and Change of Legal Forms under Tax Aspects

Course Type	2 LVS Lectures, 1 LVS Tutorial
Workload	150 working hours
Learning Outcome	Acquisition of knowledge: The advantages and disadvantages of different legal forms For the emergence and special features of combinations of legal forms caused by tax considerations In Merger & Restructuring Tax Law Acquisition of skills: To determine the tax burden on profits, losses, forms of financing and performance-related payments to shareholders, depending on the legal form
Course Content	Business criteria for choosing a legal form, partnerships vs. corporations, combining different legal forms, leasing and splitting up businesses, problems associated with changing legal forms, types of conversion
Lecturer	Prof. Dr. Hüsing
Tutorial	Anne Breither, M.Sc.
Exam	90-minute written examination
Access to documents and enrolment

Course Type	1 LVS Tutorial (Not offered regularly – only by announcement)
Workload	60 working hours
Learning Outcome	Acquisition of skills: To be able to apply theoretical knowledge in accounting, financial statements, and taxation to practical cases Posting tax-related items within the DATEV software
Course Content	Fundamentals of the Tax Advisor Profession Recording business transactions using DATEV accounting software Preparation of Financial Statements Preparation of Tax Returns (Income Tax, Corporate Tax, Trade Tax)
Lecturer	N.N.
Credits	The ‘DATEV Course’ can be taken as part of the elective course ‘Selected Areas of Tax Law’ in the Master's programme in Accounting and Corporate Management or in module 261031-202 Selected Areas of Business Taxation in the Bachelor's programme in Economics from the 2022 study regulations onwards. The workload is 1.5 CP. You will receive a certificate for successful participation.
Exam	120-minute written examination
Access to documents and enrolment

An overview of the current courses can be found at this link.