5306573: Taxes

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Semester:SS 22
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)



  • Introduction into Taxation
  • Tax Systems: Liechtenstein, Austria, Germany and Switzerland
  • Solution scheme and interaction: National and international tax law
  • National and international tax laws: Liechtenstein, Germany, Austria, - Switzerland
  • Case Studies: Taxation of natural and legal persons (Liechtenstein, Germany, Austria, Switzerland)
  • Comparative Analysis of tax systems
  • Application of double tax agreements


    • know the basics of business taxation and the national and international tax laws of the four German-speaking countries
    • understand the differences between the various tax systems of Liechtenstein, Germany, Austria and Switzerland
    • solve cross-border cases under consideration of the relevant legal provisions of the respective national tax law and the provisions of the tax treaties
    • calculate the tax burdens of national and legal persons in accordance with the respective national tax law and under consideration of tax treaties
    • identify the links of personal and objective tax liability of natural and legal persons in the four national tax jurisdictions
    • determine the application of the tax treaties
    • Solve cross-border case studies based on a schema
    • Evaluate the different tax burdens in accordance with the respective national tax law and under consideration of the tax treaties
    • know doctrine and administrative practice when interpreting tax laws
    • understand the steering mechanism and allocation effect of taxes and the intention of the legislator when imposing the provisions
    • Apply the provision of the respective national and international tax law as well as doctrine and administrative practice to case studies
    • Analyse the impact of different tax provisions
    • work on problems about the taxation of natural and legal persons by means of tax law and business taxation and discuss the cases from different perspectives
    • Evaluate the calculated tax burdens
    • Listen attentively to the letures and internalise points made by their fellow students.
    • Discuss the solutions of case studies and ask questions in unclear situations
    • Assess the solutions presented, evaluate them in relation to their own solution
    • Use the opportunity to find an independent solution for case studies and support eachother mutually in the correction process
    • stand up for and defend their own solution against criticism
    • No focus in this course

Admission Requirements

Erforderliche Kenntnisse aus dem
Modul Finanzbuchhaltung

  • Verbuchung von Steuern in der Bilanzierung
  • Mehr-Weniger-Rechnung

Exam Modalities

schriftliche Prüfung am Ende des Semesters