4506644: Taxes

back to overview
Semester:SS 18
Scheduled in semester:4
Semester Hours per Week / Contact Hours:60.0 L / 45.0 h
Self-directed study time:135.0 h

Module coordination/Lecturers


Bachelor's degree programme in Business Administration (01.09.2012)



  • Besteuerung natürlicher und juristischer Personen in Liechtenstein
  • Besteuerung natürlicher und juristischer Personen in Österreich
  • Besteuerung natürlicher und juristischer Personen in Schweiz
  • Besteuerung natürlicher und juristischer Personen in Deutschland
  • Internationales Steuerrecht
  • Doppelbesteuerungsabkommen
  • Vergleich der vier deutschsprachigen Steuersysteme
  • Fallstudien


    • Know the contents and sub-disciplines of taxation, especially in finance, business taxation and tax law. They possess the necessary basic skills to recognise economic and legal issues and to classify particular conceptual meaning of those issues.
    • Know the system of tax system and fiscal code of Liechtenstein, Germany, Austria and Switzerland. The students compare and and analyse the particular taxation systems.
    • Possess sound basic knowledge about national and international tax law Liechtenstein, Germany, Austria and Switzerland. The students understand the main features of taxation on income and wealth. They are able to distinguish between income- and profit-, as well as wealth- and capital tax and to utilize the technical terms adequately.
    • On completion of the course the students apply their basic knowledge in tax law and business taxation, to be able to independently conduct a tax assessment and tax proceedings for legal and natural persons.
    • The students are enabled to solve scientific questions and exercises in tax law and business taxation regarding national and cross-border issues qualitatively and quantitatively, based on regulations of national and international tax law, using a schema. They calculate and evaluate the tax burdens of natural and legal persons in the respective country of residence or source in internatonally designed case studies and analyse the effects of double taxation agreements on the eventual tax burden.
    • See module description
    • See module description

Lectures Method

  • Interactive lectures with integrated exercises


  • Homburg, Stefan: Allgemeine Steuerlehre, 7. Auflage, München: Vahlen, 2015
  • Scheffler, Wolfram: Besteuerung von Unternehmen I: Ertrag-, Substanz- und Verkehrsteuern, 13. Auflage, Heidelberg: C.F. Müller, 2016
  • Mäusli-Allenspach, Peter/Oertli, Matthias: Das schweizerische Steuerrecht: Ein Grundriss mit Beispielen, 8. Auflage, Bern: Cosmos, 2015
  • Doralt, Werner: Steuerrecht 2017/2018, 19. Auflage, Wien: Manz, 2017.
  • Scheffler, Wolfram: Internationale betriebswirtschaftliche Steuerlehre, 3. Auflage, München: Vahlen, 2011

Exam Modalities

  • written examination


19.02.201810:00 - 11:30H1
22.02.201808:15 - 09:45H1
26.02.201810:00 - 11:30H1
01.03.201808:15 - 09:45H1
05.03.201810:00 - 11:30H1
08.03.201808:15 - 09:45H1
12.03.201810:00 - 11:30H1
15.03.201808:15 - 09:45H2
22.03.201808:15 - 09:45H2
26.03.201810:00 - 11:30H1
29.03.201808:15 - 09:45H2
09.04.201810:00 - 11:30H1
12.04.201808:15 - 09:45H2
16.04.201810:00 - 11:30H1
19.04.201808:15 - 09:45H2
23.04.201810:00 - 11:30H1
26.04.201808:15 - 09:45H2
30.04.201810:00 - 11:30H1
03.05.201808:15 - 09:45H2
07.05.201810:00 - 11:30H1
14.05.201810:00 - 11:30H1
17.05.201808:15 - 09:45H2
24.05.201808:15 - 09:45H2
28.05.201810:00 - 11:30H1


  • PWW-BA-12_Steuern - VO (SS 18, bewertet)
  • PWW-BA-12_Steuern - VO (WS 18/19, bewertet)