5106644: Taxes

back to overview
Semester:SS 21
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


15.02.202110:00 - 11:30Virtueller Raum
18.02.202108:15 - 09:45Virtueller Raum
22.02.202110:00 - 11:30Virtueller Raum
25.02.202108:15 - 09:45Virtueller Raum
01.03.202110:00 - 11:30Virtueller Raum
04.03.202108:15 - 09:45Virtueller Raum
08.03.202110:00 - 11:30Virtueller Raum
11.03.202108:15 - 09:45Virtueller Raum
15.03.202110:00 - 11:30Virtueller Raum
18.03.202108:15 - 09:45Virtueller Raum
22.03.202110:00 - 11:30Virtueller Raum
25.03.202108:15 - 09:45Virtueller Raum
29.03.202110:00 - 11:30Virtueller Raum
01.04.202108:15 - 09:45Virtueller Raum
12.04.202110:00 - 11:30Virtueller Raum
15.04.202108:15 - 09:45Virtueller Raum
19.04.202110:00 - 11:30Virtueller Raum
22.04.202108:15 - 09:45Virtueller Raum
26.04.202110:00 - 11:30Virtueller Raum
29.04.202108:15 - 09:45Virtueller Raum
03.05.202110:00 - 11:30Virtueller Raum
06.05.202108:15 - 09:45Virtueller Raum
10.05.202110:00 - 11:30Virtueller Raum
17.05.202110:00 - 11:30Virtueller Raum
20.05.202108:15 - 09:45Virtueller Raum
27.05.202108:15 - 09:45Virtueller Raum


  • PWW-BA-12_Steuern - VO (SS 21, bewertet)
  • PWW-BA-12_Steuern - VO (WS 21/22, bewertet)