Course Description

The course covers the following topics:

• taxation of individual taxpayers (children and adults) not involved in commercial activities who are in various life and employment situations (students, employees, unemployed, those on sick-leave, senior citizens).

• taxation of business activities which are organised as self-employment, shared-ownership companies or joint-stock companies.

• employer-tax costs for employers

• value calculation of shares in non-public joint-stock companies

• profit/loss calculations when individual taxpayers sell shares.

• calculation of personal income based on participation and ownership of private business activities.

• taxation of profit- and interest-incomes from joint-stock companies.

• financial options

• rules for the management and payment of taxes for employees

• review of basic tax-assessment rules with and without business activities

• value-added tax-management for sales, purchases and withdrawals by registration-bound business-owners

• value-added tax management when starting a commercial enterprise and the sale of used goods

• value-added tax management related to the voluntary registration of rental buildings.

Assessment Methods

Obligatory submitted assignments must be approved before the student may take the examination. 5-hour individual written examination.

Minor adjustments may occur during the academic year, subject to the decision of the Dean