Income Tax and Inheritance Tax
- Faculty
Faculty of Business Management and Social Sciences
- Version
Version 1 of 05.12.2023.
- Module identifier
22B1778
- Module level
Bachelor
- Language of instruction
German
- ECTS credit points and grading
5.0
- Module frequency
winter and summer term
- Duration
1 semester
- Overall workload
The total workload for the module is 150 hours (see also "ECTS credit points and grading").
- Teaching and learning methods
Lecturer based learning Workload hours Type of teaching Media implementation Concretization 60 Lecture Presence - Lecturer independent learning Workload hours Type of teaching Media implementation Concretization 90 Preparation/follow-up for course work -
- Graded examination
- Homework / Assignment or
- Written examination or
- Oral presentation, with written elaboration
- Literature
Steuergesetze, Richtlinien, Lehrbücher, Kommentare, Internetnutzung; insbesondere - Djanani, C. u.a.: Ertragsteuern, neueste Auflage (für Grundlagen) - Grefe, C: Unternehmenssteuern, neueste Auflage (für Grundlagen) - Stobbe, T: Steuern kompakt, neueste Auflage (für Grundlagen) - Hoffmann: Einführung in die K?rperschaftsteuer, neuste Auflage - Reichert, G: Lehrbuch der Gewerbesteuer, neuste Auflage - D?tsch u.a.: K?rperschaftsteuer, neuste Auflage - J?ger/Lang: K?rperschaftsteuer, neueste Auflage
- Applicability in study programs
- Business Law (Bachelor)
- Business Law, LL.B.
- International Business and Management
- International Business and Management, B.A.
- Business Management in the Health Sector
- Business Management in the Health Sector, B.A.
- Business Administration and Management
- Business Administration and Management, B.A.
- Person responsible for the module
- Tillmann, Oliver
- Teachers
- Tillmann, Oliver