Please note the following credit values:
BSc Course: 4.5 ECTS*
BSc Seminar Course: 9 ECTS
MSc Course: 5 ECTS
MBA Course: 3 ECTS
MBA Workshop: 1 ECTS
Language course: 5 ECTS
*The following BSc courses have a different credit value:
Business Communication: Theory & Practice: 3 ECTS
Managing your personal performance holistically: 3 ECTS
Harmonizing Leadership with Personal Development: 3 ECTS
Mental Health First Aid: 1,5 ECTS
Understanding your personal performance base: 1,5 ECTS
Workshop Body Language for Women: 1,5 ECTS
Intercultural Competence - Fit for International Collaboration: 1,5 ECTS
Perform Yourself! Media and Presentation Coaching: Personal Presence!: 1,5 ECTS
Foundations of Business Taxation - Q3 - Grundzüge des Unternehmenssteuerrechts - Q3
Participation Prerequisites
Basics in Accounting and financial statements
Course Content
Please register for the course via myWHUstudies.
Understanding of the taxation of businesses of various legal forms based on the systematic principles of tax law.
The course covers all relevant types of taxes and their effect on business income.
Besides these financial topics, the course also covers formal-legal aspects, especially the declaration and assessment of taxes.
Intended Learning Outcomes and Competencies
Understand how important it is to understand law in business
Judge the effect of taxes on business decisions
Form of Examination
Exam
Literature
Script provided by the teacher
Next events
No current events available!
| 1/6 | Lecture | Tu, 13.01.2026 | 15:30 Uhr | 18:45 Uhr | K-001 Hörsaal / Lecture Hall |
| 2/6 | Lecture | Tu, 20.01.2026 | 15:30 Uhr | 18:45 Uhr | K-001 Hörsaal / Lecture Hall |
| 3/6 | Lecture | Tu, 27.01.2026 | 15:30 Uhr | 18:45 Uhr | K-001 Hörsaal / Lecture Hall |
| 4/6 | Lecture | Tu, 03.02.2026 | 15:30 Uhr | 18:45 Uhr | K-101 Hörsaal / Lecture Hall |
| 5/6 | Lecture | Tu, 10.02.2026 | 15:30 Uhr | 18:45 Uhr | K-001 Hörsaal / Lecture Hall |
| 6/6 | Lecture | Tu, 17.02.2026 | 15:30 Uhr | 18:45 Uhr | K-001 Hörsaal / Lecture Hall |
Lecturers
Bork, Udo
Lecturer
Indicative Student Workload
| Self-Study | 64 h |
| Contact Time | 24 h |
| Examination | 2 h |
Esc