Taxation (dual)
Bachelor of Arts (B.A.)/ Bachelor of Laws (LL.B.)
Taxation B.A./LL.B. (dual)
We are delighted that you are interested in our dual Bachelor’s programme in Taxation.
On the following pages you will find information about the content and structure of the programme, which is currently being accredited. Information regarding the admission requirements and the cooperation and practice partners is also available.
Further information on the dual study programme at Fulda University of Applied Sciences can be found here.
If you have any further questions, please do not hesitate to contact us.
Lecture light
Would you like to know how a lecture with us works and get your own impression of it?
Then take a look at our following video "Lecture light"!
Study programme
| Programme name and degree | Taxation Bachelor of Arts (B.A.)/Bachelor of Laws (LL.B.) |
|---|---|
| Target group | Anyone with a university entrance qualification who would like to combine intensive studies with periodical practical phases. |
| Goal | After graduating, you will be able to identify, analyse and solve business management and legal tasks involving tax issues in an academic manner. |
| Start | Wintersemester 2023/2024 |
| Standard duration | 6 semesters |
| Teaching methods | Seminars, case studies and tutorials, business games and excursions |
| Language of instruction | German |
| Lecturers | Professors from the Department of Business, other departments and universities, as well as guest lecturers from the fiscal administration and tax and auditing firms. |
| Accreditation | The study programme has been accredited by AQAS |
Profile and objectives
This study programme prepares you for jobs in tax consulting firms, tax departments of companies and in the financial administration. You will study taxation from the perspective of finance, business administration and law and thus receive a broad, fundamental academic education.
Lots of variety!
You will learn to look at taxes from the perspective of finance: Taxes are used to finance public budgets. Thereby, the tax burden is to be distributed fairly. Through certain forms of taxation, the state can also create incentives or control the behaviour of companies and citizens. You will learn to recognise and evaluate such objectives of tax norms.
Taxation is part of business administration: External accounting not only reports on business assets for the owners of the business and its creditors, but also provides the preparation for the tax balance sheet. In business administration, optimal practices are sought in order to achieve optimal taxation, e.g. in the case of a property purchase, business succession or restructuring of the company. You will learn how to achieve these goals so that you can give suitable advice to the management board of your company.
Taxation is part of legal studies: Jurisprudence provides the methods to interpret existing tax norms and to develop new tax norms. This is based on recognised principles in order to achieve predictable, fair results. Law also deals with tax disputes and the possibilities of out-of-court and in-court review. You will learn all this to be able to work with tax advisors, lawyers, the financial administration, and the financial courts.
A wide range of possibilities!
Upon successful completion of the programme, you can start a Master’s programme. Furthermore, you have acquired the basis to continue the path to the tax advisor’s examination. The study programme is therefore particularly aimed at those interested in taking the examination to become a tax advisor. Following the study programme and three years of practical experience, it is possible to take the tax advisor examination, which would not be possible with dual vocational training until after eight years of practical experience (or six years with the examination to become a tax specialist).
Content and structure
In the first to fourth semesters, you first spend 13 weeks studying in the study phase, namely five modules each from general business administration, tax law, external accounting and civil or business law. You then continue with the practical phase of 13 weeks in each semester. Eight weeks of these 13 weeks are completed at the practice partner as an in-company study phase―the educational character predominates here―followed by five weeks in which the students work at the practice partner.
This regular change means that you have both―academic training and constant contact with practice.
After the fourth semester, you can take the tax assistant examination (Steuerfachangestelltenprüfung) of the Chamber of Tax Advisors in Hesse (Steuerberaterkammer Hessen) and thus obtain a professional qualification within the course of study. This improves your position in tax firms and enables you to take on more responsible tasks.
The fifth semester is completed either as practical work experience with a practice partner or as study abroad at a partner university. The practice partners can thus provide you with a change of perspective―for example, students from the financial administration switch to tax firms for some time and vice versa. In addition, your practice partner can set special focuses. During your studies abroad, you can set your own priorities―also with a view to a later Master’s degree. For example, you can take further law-related modules if you want to continue with a law-related Master’s degree. Or you can take quantitative subjects because you want to continue your studies with a Master’s in economics.
In the final practical phase, you will write your Bachelor’s thesis with your practice partner. You choose the focus of the Bachelor’s thesis either in the field of economics or in the field of law. As in every practical phase, you will be supported and graded by the lecturers at the university. With this focus, you also choose whether you want to graduate with a degree in business or law.
Curriculum:
| 1st semester | 2nd semester | 3rd semester |
|---|---|---|
| Fundamentals of Business Administration | Cost Accounting and Controlling | Fundamentals of Economics and Foreign Trade |
| Fundamentals of Mathematics | Trade Balance Accounting Law | Investment and Finance |
| Financial Accounting | General Fiscal Code/Fiscal Procedure Code/Criminal Tax Law | Financial Statement Analysis and Business Valuation |
| Income Tax/Wage Income Tax | Corporate Law I | Balance Sheet Taw Law |
| German Civil Code | Income and Value Added Tax | Taxation of Corporate Entities |
| In-House Company Education I | In-House Company Education II | In-House Company Education III |
| 4th semester | 5th semester | 6th semester |
|---|---|---|
| Public Finance | Study Abroad or Practical Work Experience | Digitisation in Tax Firms and Financial Administration |
| IFRS and Consolidated Accounting | International Tax Law and Tax Planning | |
| Transfer Tax (incl. VAT, Real Estate Tax, Inheritance Tax) | Accounting and Taxation in Practice | |
| Employment and European Law | Choice of Legal Form and Reorganisation Tax Law | |
| Taxation of Partnerships | Company Law II | |
| In-House Company Education IV | In-House Company Education V | In-House Company Education VI - Concluding Module |
Admission requirements and practice partners
You need a university entrance qualification (e.g. A-Level/Abitur, FOS) and a study contract with a practice partner of Fulda University of Applied Sciences for the entire duration of the study programme.
Practice partners of Fulda University of Applied Sciences are natural or legal persons under private or public law who have concluded a cooperation agreement with Fulda University of Applied Sciences on the training of students of the dual study programme in Taxation. Practice partners are in particular tax firms, companies and authorities of the financial administration.
Procedure for applicants with a study contract with a cooperation partner
If you would like to complete the dual study programme in collaboration with a cooperation partner of the university, the first step is to submit a written application to one or more practice partners. You should usually submit your application one year before the start of your studies. The application deadlines can vary―some positions are already published a year before the start of the study programme, others are filled at short notice. Since the study programme will start in October 2023 for the first time, you are in time to contact practice partners in autumn/winter 2022 or even at the beginning of 2023.
Applicants go through a selection procedure at many practice partners. Those who successfully pass this procedure conclude a study contract with the practice partner.
Following the conclusion of the contract, you will apply for the Taxation study programme at Fulda University of Applied Sciences within the context of the admission procedure. A copy of the study contract must also be submitted. Information about the application deadlines of the university can be found here.
If you have any questions regarding admission and application, please contact the coordinator for dual studies.
Instruction and instructors
In addition to the organisational conditions, the quality of the study programme depends crucially on the didactic skills of the lecturers. Our team consists of experienced professors, lecturers and part-time lecturers from practice.
We teach you in so-called seminar-type teaching. This means that we are in constant exchange with you on the individual topics and that a pure lecture is the exception rather than the rule. We practise the course matter with you using small examples, case studies and sometimes with e-learning tasks or by using software (e.g. Excel), enabling you to deal with real cases quickly during your practical phase.
We provide you with the course materials via the department’s electronic platform “eFBW”. This is also a communication platform between lecturers and students.
Towards the end of a semester, you can evaluate the courses for quality assurance and thus influence the next modules.
Excellent career opportunities for graduates
The opportunities after completing this degree are unusually diverse: After graduating with a Bachelor’s degree, you can work in tax firms, companies and the financial administration. Of course, you can also change jobs. After three years of relevant practical experience, you can register for the tax advisor examination (Steuerberaterprüfung). Successfully passing this examination has the advantage that you can become a professional in a tax firm and alternatively become self-employed.
Graduates can alternatively continue directly with a Master’s programme, since the Bachelor’s degree, despite being six semesters, is designed to be 210 ECTS and is thus a so-called intensive programme. Suitable Master’s programmes include the Master’s in Accounting, Finance, Controlling (AFC) at Fulda University of Applied Sciences or Master’s programmes in the field of corporate taxation (M.A./M.Sc.) or tax law (LL.M.).
For the financial administration, tax firms and companies
The authorities of the financial administration, tax firms and companies can actively promote their junior staff and set focal points in the practice phases that are a perfect fit for their later field of activity.
In order to become a practice partner for the students, you first conclude a cooperation agreement with the university that regulates the joint implementation of the study programme.
Together with you as a practice partner, we continuously develop the study programme. You can become involved in the practical advisory board and thus provide impulses for the further development of the curriculum.
Sending a student to the dual study programme in Taxation at Fulda University of Applied Sciences costs 200 euros per student and month. A adjusted price can be agreed for the secondment of several students per practice partner.
For more information about participating in the dual study programme Taxation, please contact the coordinator for dual studies.
