Taxation (dual)

Bachelor of Arts (B.A.)/ Bachelor of Laws (LL.B.)

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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 degreeTaxation
Bachelor of Arts (B.A.)/Bachelor of Laws (LL.B.)
Target groupAnyone with a university entrance qualification who would like to combine intensive studies with periodical practical phases.
GoalAfter graduating, you will be able to identify, analyse and solve business management and legal tasks involving tax issues in an academic manner.
StartWintersemester 2023/2024
Standard duration6 semesters 
Teaching methodsSeminars, case studies and tutorials, business games and excursions
Language of instructionGerman 
LecturersProfessors from the Department of Business, other departments and universities, as well as guest lecturers from the fiscal administration and tax and auditing firms.
AccreditationThe study programme is in the process of accreditation.

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 semester2nd semester3rd semester
Fundamentals of Business Administration    Cost Accounting and Controlling    Fundamentals of Economics and Foreign Trade
Fundamentals of MathematicsTrade Balance Accounting LawInvestment and Finance
Financial AccountingGeneral Fiscal Code/Fiscal Procedure Code/Criminal Tax LawFinancial Statement Analysis and Business Valuation
Income Tax/Wage Income TaxCorporate Law I    Balance Sheet Taw Law
German Civil CodeIncome and Value Added TaxTaxation of Corporate Entities
In-House Company Education IIn-House Company Education IIIn-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

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.

Questions about Dual Studies?

Bewerberservice

+49 661 9640-1420Building 10
Bewerberservice +49 661 9640-1420
Consultation hours
Montag bis Donnerstag von 9.30 Uhr bis 13.00 Uhr

Questions about the content and course of study?

Prof. PD Dr.

Dominik Skauradszun

Vice Dean

Civil law, civil procedure and corporate law

Building 30 , Room 206
Prof. PD Dr.Dominik Skauradszun+49 661 9640-2960
Consultation hours
Please contact me by email.

Questions about the content and course of study?

Prof. Dr.

Burkhard Hock

Taxation and Auditing

Building 30 , Room 020
Prof. Dr.Burkhard Hock+49 661 9640-264
Consultation hours
See eFBW