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Department of
Business

Taxation – dual system (Bachelor)

Taxation – dual system

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Where numbers : Take responsibility

You will learn to view taxation from a public finance perspective: taxes are used to finance public budgets. The tax burden should be distributed fairly. Through specific forms of taxation, the state can also create incentives or influence the behaviour of businesses and citizens. You will learn to recognise and evaluate such objectives of tax legislation.

Taxation is part of business administration: external accounting not only reports on the business’s assets for the benefit of the company’s owners and its creditors, but also forms the basis for the tax balance sheet. In business administration, the aim is to identify optimal strategies to achieve the most favourable tax treatment, for example when purchasing land, in the context of business succession or during corporate restructuring. You will learn how these objectives can be achieved so that you can provide appropriate recommendations to your company’s management.

Taxation is part of law: the study of law provides the methods for interpreting existing tax regulations and developing new ones. This is based on recognised principles designed to achieve predictable and fair outcomes. The study of law also deals with tax disputes and the possibilities for review, both in and out of court. You will learn all of this so that you can work alongside tax advisers, solicitors, the tax authorities and the tax courts.

At a glance

Degree Bachelor of Arts (BA)
Bachelor of Laws (LLB)

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 adviser

Pass the tax clerk qualification exam and go on to become a tax adviser.

Dual study programme

Find out first-hand how things work in practice at a local company.

Find a company offering apprenticeships

Numerous companies are industry partners of Fulda University of Applied Sciences.

In the first to fourth semesters , you will initially spend 13 weeks on the academic phase, comprising five modules each from General Business Administration, Tax Law, External Accounting and Law. You will then continue each semester with a 13-weekpractical phase. Of these 13 weeks, eight are spent at the partner organisation as a work-based study phase – which is primarily training-oriented – followed by five weeks during which students work alongside staff at the partner organisation.

This regular alternation means you gain both an academic education and constant contact with professional practice.

After the fourth semester, you can sit the Tax Clerk Examination organised by the Hesse Chamber of Tax Advisers and thus obtain a professionally qualifying qualification whilst still studying. This enhances your standing within practice firms and enables you to take on more responsible roles at an earlier stage.

The fifth semester is completed either as a work-based study placement with a practice partner or as a study abroad programme at a partner university. Your practice partner can thus offer you a change of perspective – for example, students from the field of financial administration may spend some time in tax practices and vice versa. In addition, your practice partner may set specific areas of focus. Whilst studying abroad, you can choose your own areas of focus – even with a view to a future Master’s programme. For example, you can take further law modules if you wish to continue with a Master’s degree in law. Or you can take quantitative subjects because you wish to continue your studies with a Master’s degree in economics.

During the final practical phase, you will write your Bachelor’s thesis whilst working with your partner organisation. You choose the focus of your Bachelor’s thesis either in the field of economics or in the field of law. As in every work placement phase, you will be supported and assessed by the university’s lecturers. By choosing this focus, you are also deciding whether you wish to graduate with a degree in law or economics.

1st semester	2nd semester	3rd semester
Fundamentals of Business Administration	Cost Accounting and Management Control	Principles of Economics
Mathematics	Commercial Accounting Law	Investment and Finance
Financial Accounting	AO/FGO/Criminal Tax Law	Analysis of Annual Accounts and Business Valuation
Income and Payroll Tax	Company Law I	Balance Sheet Tax Law
German Civil Code (BGB)	Income and VAT	Corporation Tax
Practical Training Phase I	Practical phase II	Practical Phase III

4th semester	5th semester	6th semester
Public Finance	Study Abroad or Work-Based Study	Digitalisation in Tax Consultancy and Financial Administration
IFRS and consolidated financial reporting		International Tax Law and Tax Planning
Excise duties, including an in-depth study of VAT law		Practical aspects of accounting and taxation
European and employment law		Choice of legal form and taxation of conversions
Taxation of Partnerships		Specialised company law
Practical Phase IV	Practical Phase V	Practical Phase VI – Final Module

Introducing our dual degree programme in Taxation

Become a practice partner!

As a tax authority, law firm or business, actively support your future talent and, during the practical placements, focus on areas that are precisely tailored to their future field of work. To become a work placement partner, you first enter into a cooperation agreement with the university, which governs the joint delivery of the degree programme and ensures its ongoing development. You can get involved in the work placement advisory board and thereby provide impetus for the further development of the course content. Placing students on the dual degree programme in Taxation costs €200 per student per month (tiered pricing available). For further information, please contact the point of contact for dual degree programmes.

A WIDE RANGE OF POSSIBILITIES : AND EXCELLENT PROSPECTS FOR THE FUTURE

After completing your Bachelor’s degree, you can work in law firms, companies and the tax authorities. After three years of relevant practical experience, you can sit the tax adviser examination. Passing this examination enables you to practise as a tax adviser in a law firm or, alternatively, to set up your own practice.

Graduates may alternatively proceed directly to a Master’s degree, as the Bachelor’s degree, despite lasting six semesters, is structured to award 210 ECTS credits and is therefore what is known as an intensive degree programme. Suitable Master’s programmes include, for example, the Master’s in Accounting, Finance and Controlling (AFC) at Fulda University of Applied Sciences, or Master’s programmes in economics or law specialising in corporate taxation (M.A./M.Sc.) or tax law (LL.M.).

More about the subject

Your Department

The degree programme is offered by the Department of Economics. Find out more on the department’s website about your new environment, the teaching and your future lecturers.

Faculty of Economics

Prior to the study programme

Would you like to do a dual study programme? If so, you’ll find a list of our industry partners here.

Postgraduate / advanced degree programmes at Fulda University of Applied Sciences

Accounting, Finance, Controllership (Master)