Department
Business

Taxation (Bachelor)

Taxation

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Strongly qualified in : Dealing with numbers and tax laws

You will learn to look at taxes from a financial perspective: Taxes are used to fund public budgets. The tax burden should be distributed fairly. The state can also use certain taxes to create incentives or control the behaviour of enterprises and citizens. You will learn to recognise and assess such objectives of tax standards.

Taxes are part of business administration: external accounting reports on business assets not only for the owners of the enterprise and its creditors, but also prepares the tax balance sheet. In business administration, optimal behaviour is sought in order to achieve optimal taxation, e.g. in the case of a property purchase, company succession or restructuring within the enterprise. You will learn how to achieve these goals so that you can make appropriate recommendations to the management of your enterprise.

Taxes are part of the science of law: The science of law offers methods for interpreting pass tax standards and developing new tax standards. This is based on recognised principles in order to achieve predictable, fair results. Law also deals with disputes about taxes and the possibilities for extrajudicial and judicial review. You will learn all this in order to be able to collaborate with tax advisors, lawyers, the tax authorities and the tax courts.

At a glance

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

Type of programme Dual study programme

Start of study programme Winter semester

Language of instructions German

Standard duration 6 semester

Free of Admission Restriction Yes

ECTS-Punkte 210 ECTS

Become a tax consultant

We equip you for attractive jobs in an exciting labour market with opportunities for development and promotion.

Dual study

Get to know the practical implementation directly at an enterprise on site.

The university studies programme is aimed in particular at first-year students who see their professional future in tax consultancy in law firms, in the tax and finance departments of national and international enterprises or in financial administration. Thanks to the in-depth training in tax law, accounting and commercial and company law with the integration of practical work experience, graduates are particularly well prepared for responsible tasks in these areas. The demand on the labour market for tax specialists has been enormous for years.

German and international tax law is very complex and subject to constant change, so that excellent career prospects and secure workstations will continue to pass for qualified graduates in the future. New tax issues that constantly arise and need to be resolved also contribute to this (e.g. taxation of the digital business, taxation of cryptocurrencies, taxation of influencers).

Prospective students who want to recognise, analyse and structure tax issues can use these university studies to prepare themselves for a creative career in law firms and enterprises. Those who know which tax structuring options pass can advise management or clients to make optimal decisions. Students are also prepared in a special way for work in law firms with an international focus through the possibility of a semester abroad and modules with an international focus.

The programme provides students with the knowledge they need to work in various areas of financial administration. The employment opportunities range from working in the tax office in the context of tax assessment (tax assessment), to active participation in external audits, tax collection (e.g. enforcement) and in other authorities of the tax administration (regional tax office, Ministry of Finance).

Prospective students should have an interest in business, legal texts and the structure of the tax administration - from the tax offices to the ministries of finance.

ADMISSION REQUIREMENTS

You will need a university entrance qualification (e.g. university entrance qualification, FOS) and a learning agreement with a practical placement partner of the Fulda University of Applied Sciences.
Practical placement 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 for the training of students on the dual study programme in Taxation. Practical placement partners are in particular law firms, enterprises and tax authorities.

Procedure for applicants with a learning agreement with a cooperation partner

If you would like to complete the dual study programme in collaboration with one of the university's cooperation partners, the first step is to submit a written application to one or more practical placement partners. The application should generally be submitted one year before the start of programme. The application deadlines may vary - some appointments are called for proposals a year before the start of programme, others are filled at short notice. As the study programme starts for the first time in October 2023, you are welcome to contact practical placement partners in autumn/winter 2022 or even early 2023.

Applications will go through a selection procedure with many practical placement partners. Those who successfully complete this procedure conclude a learning agreement with the practical placement partner.

After concluding the contract, you apply for the Taxation study programme at Fulda University of Applied Sciences as part of the admission procedure. A photocopy of the learning agreement must also be submitted. You can find information about the university's application deadlines here.
If you have any questions regarding admission and application, please get in touch with the contact person for dual study programmes.

In the first to fourth semesters, you will initially study for 13 weeks in the study phase, namely five modules each from general business administration, tax law, external accounting and law. You then continue with the practical placements of 13 weeks in each semester. Of these 13 weeks, eight weeks are completed as an in-company study phase at the practical placement partner - here the training character predominates - followed by five weeks in which the students work with the practical placement partner.

This regular transfer gives you both academic training and constant contact with practice.

After the fourth semester, you can take the tax assistant examination organised by the Chamber of Tax Consultants in Hesse and thus obtain a degree qualifying for entry into a profession during your university studies. This will improve your position in law firms and enable you to take on more responsible activities.

The fifth semester is completed either as a work placement module with a practical placement partner or as a period of study abroad at a partner university. The practical placement partners can thus enable you to change your perspective - for example, students from financial administration transfer to law firms for a period of time and vice versa. Your practical placement partner can also set specialisations. During the period of study abroad, you can set your own specialisations - also with a view to a later Master's degree. For example, you can take a course in additional law modules if you would like to continue with a Master's degree in law. Or you can take a course in quantitative subjects if you would like to continue with a Master's degree in Business Sciences.

In the final practical placement phase, you will write your Bachelor's thesis with your practical placement partner. You choose the specialisation of your Bachelor's thesis in either Business Sciences or Law. As in every practical placements, you will be supported and assessed by the university's instructors. With this specialisation, you also choose whether you would like to graduate with a degree in Law or Business Sciences.

1st semester	2nd semester	3rd semester
Basics of business administration	Cost accounting and controlling	Basics of economics
Mathematics	Commercial accounting law	Investment and funding
Financial accounting	AO/FGO/criminal tax law	Analysing annual financial statements and company valuation
Income and wage tax	Company law I	Balance sheet tax law
GERMAN CIVIL CODE	Income and turnover tax	Taxation of corporations
Practical Placements I	Practical Placements II	Practical Placements III

4th semester	5th semester	6th semester
Finance	Period of study abroad or work placement module	Digitisation in tax consulting and financial administration
IFRS and group accounting		International tax law and tax planning
Transfer taxes, including specialisation in value added tax law		Accounting and taxation practice
European and labour law		Choice of legal form and taxation of reorganisations
Taxation of partnerships		Specialised corporate law
Practical Placements IV	Practical Placements V	Practical placements VI - thesis module

Let us introduce ourselves: Our dual study programme in Taxation

Would you like to know how a lecture expires with us and get your own picture of it? Then take a look at the following video "Lecture Light"!

DIVERSE POSSIBILITIES : AND EXCELLENT FUTURE PROSPECTS

After completing your Bachelor's degree, you can work in law firms, enterprises and the tax authorities. Of course, you can also transfer jobs. After three years of relevant practical experience, you can register for the tax consultant examination. The advantage of successfully taking this examination is that you can become a professional in a law firm and alternatively become self-employed.

Alternatively, graduates can continue directly with a Master's degree programme, as the Bachelor's degree is designed for 210 ECTS credits despite six semesters and is therefore a so-called intensive degree programme. Suitable Master's programmes include the Master's in Accounting Finance Controlling (AFC) at the Fulda University of Applied Sciences or Master's programmes in business or law in the field of business taxation (M.A./M.Sc.) or tax law (LL.M.).

More about the subject

Ihr Fachbereich

The study programme is taught at the Department of Business. Find out more about your new environment, the teaching and your future professors on the department's website.

To the department W

Prior to the study programme

Would you like to study a dual degree programme? Then you will find a list of practical placement partners here.

Advanced degree programmes

Accounting, Finance, Controlling (Master)