Business taxation is part of general business administration and examines the influence of tax law on business decisions and accounting. Questions in business taxation are, for example: How does the choice of legal form affect the tax burden? Does tax law influence the decision to finance a company with equity or debt? Can tax law have an impact on my investment decision?
In order to be able to answer these questions, a thorough knowledge of tax law is necessary. The aim of the focus subject "Business Taxation" is therefore to impart the necessary knowledge of substantive and formal tax law. Our modules place a special emphasis on the specialized knowledge required for the transition into professional practice.
Many students combine the subject "Business Taxation" with the specializations "Balance Sheet Accounting", "Financial Management and Controlling" or "Production, Logistics and Business Informatics". Since tax law has an influence on all operational functions, all other focus subjects can also be combined well with the subject "Business Taxation".
- With ReWe BeSt+, you can already get started with your bachelor's degree!
Are you interested in the core subjects of accounting and business taxation?
ReWe BeSt+ is our offer to all those who want to take additional modules from the subjects "Business Taxation" and "Accounting" beyond the four modules required in the Bachelor's degree program.
With eight modules in the subject "Business Taxation" and ten modules in the subject "Balance Sheet Accounting", we offer such a wide range of courses as can only be found at a few universities in Germany. We would therefore like to give you the opportunity to take additional modules in order to better meet your preferences and the requirements of your dream job.
Why should I take more modules than necessary?
Our voluntary offer should enable you to acquire further knowledge in the field of tax law and accounting. The following reasons speak for this:
Do you want to pursue a master's degree in accounting or tax law after completing your bachelor's degree? Some universities require a bachelor's degree with 210 ECTS as an admission requirement. The bachelor's programs at Emden/Leer University of Applied Sciences require 180 ECTS. The missing 30 ECTS can be covered in this way.
Do you want to become a tax consultant or auditor? Both professional examinations require comprehensive knowledge of the entire tax law and knowledge of all accounting regulations. By voluntarily taking further modules, you can expand your specialist knowledge and thus be better prepared for the exams.
If you earn a total of 50 ECTS in the subject "Business Taxation" or "Accounting" or a total of 70 ECTS together in the subjects "Business Taxation" and "Accounting", you will receive the certificate "ReWe BeSt+". You can attach this certificate to your job application and thus convince your new employer of your comprehensive knowledge.
We offer final theses for all bachelor's and master's degree programs. Students often take their topics from the practical phase, with the supervisor from the company taking on the role of second examiner.
However, you can also write your thesis on a current topic independently of your practical phase. We are open to your suggestions for topics. We will also help you to find a suitable topic.
Digitalization, blockchain, artificial intelligence, Industry 4.0, robot advisory, data science - like many other fields, tax consulting is facing major upheavals in the coming years.
The changes will not only affect repetitive tasks such as current accounting, advance VAT returns, etc., but will also change the organization of the tax department, the work processes and the type of advice provided. What developments are on the horizon, what examples of use there are in practice and what requirements the working world of tomorrow will demand is also the subject of our offer.
The subject prepares students for many professional fields. After graduation, many graduates aspire to a position in a tax consulting or auditing company with the professional goal of becoming a tax consultant.
As a tax consultant, you are an independent body of tax law and represent the interests of your clients, while at the same time being committed to the common good. The tasks of a tax consultant include:
Declaration consulting. This involves assistance in the preparation of tax returns and the review of tax assessments.
Advice on tax structuring. Here you advise your clients on the tax-optimized structuring of circumstances (e.g. the structuring of employee compensation through tax-free salary elements or the tax-neutral conversion of companies).
Enforcement consulting. Here you represent your clients and their interests vis-à-vis the tax authorities and before the tax courts, for example in the context of external audits or appeals.
Your specific range of activities as a tax advisor will largely depend on your future professional environment:
Tax consultants, whose clients are primarily smaller companies and freelancers whose area of activity is regionally limited, are often the only contact for clients in all tax, business management and legal issues. Therefore, in addition to tax expertise, extensive knowledge of general business administration as well as civil, social security, inheritance and corporate law is necessary. This type of tax consultant often works in his or her own office.
The tax consultant for small and medium-sized businesses often has to deal with demanding clients who usually also have questions of international tax law. Since this client group often has extensive prior knowledge of business administration, the tax consultant should be "fit" in the core business subjects (accounting, investment and financing). This type of tax consultant often works in law firms and practice networks.
In the larger law firms and international alliances of law firms, tax consultants are often employed with management tasks (managers) or work as partners. The tax consultant often specializes in one or more tax areas. Specializations are possible in the areas of: Transfer Pricing, Merger & Acquisition (transaction consulting), Indirect Taxes/Customs, Tax Accounting, National Tax Consulting, International Tax Consulting, Tax Compliance Management, Financial Services, etc.
But you are also in great demand as a tax expert outside of traditional tax consulting. Tax knowledge is particularly helpful in auditing and management consulting. Furthermore, banks, insurance companies and associations have a need for tax specialists. Depending on the field of work, further knowledge in accounting, business management, investment and financing, business informatics and human resources is required.
In order to work as a tax consultant, you must successfully pass the tax consultant examination and be appointed by the local chamber of tax consultants (e.g. the Lower Saxony Chamber of Tax Consultants). Before you can take the tax consultant examination, you must provide evidence of three years of practical work experience in the field of taxes administered by the federal or state tax authorities. As a rule, you acquire this professional experience as an employee of a tax consulting firm. If you complete a relevant master's degree program after your bachelor's degree, the minimum period of work experience is reduced to two years. You can find more information on the website of the German Chamber of Tax Advisors.
You can choose freely from a large number of modules. When choosing your modules, you should consider in which professional environment you would like to work later. According to the study regulations for the Business Administration program, 4 modules of 5 ECTS points each must be selected in the major.
You can't decide and want to do more modules than necessary? Then take a look at our offer ReWe Best+.
In the International Business Administration program, modules can be taken as part of the specialization subject "International Accounting".
The following modules are offered in the summer semester:
- Income Tax Law
- Value Added Tax Law
- Balance Sheet Tax Law (alternatively also creditable for the specialization "Balance Sheet Accounting")
- Taxation of partnerships
- Taxation of corporations
The following modules are offered in the winter semester:
- Reorganization Tax Law
- International Tax Law
- Group Taxation
Bundessteuerberaterkammer: Berufsbild Steuerberater, available at: www.bstbk.de/de/berufsbild-steuerberater/der-steuerberater.
DATEV e. G.: Rock your future and become a tax consultant, available at: www.rock-deine-zukunft.de.
Steinhoff: Die ersten drei Jahre als Steuerberater - ein Erfahrungsbericht, in: Steuer und Studium 2011, Beilage 1/2011, pp. 46-50.