Teaching
Excellent education for promising career prospects in an exciting and challenging environment
Study Taxation
The goal of the education at the Institute of Business Taxation is to provide students with the ability to critically analyze the design and effect of tax legal norms. Since German tax law is complex and subject to constant change, the basic educational goal is to familiarize students with the most important legal norms of the different types of taxation and their interdependencies.
In addition to the analysis of legal norms, it is the task of business taxation to examine the influence of taxation on decision-making situations, the so-called tax impact analysis. The extent of the tax burden and thus the tax effect of a decision depend on the realization of tax-relevant facts, which is why the investigation of the underlying tax norms must in principle precede a tax effect analysis. Finally, the tax impact analysis can serve as the starting point of a tax design or tax law design analysis, in which alternative courses of action for taxpayers or legislation are identified.
The knowledge acquired in the various courses can be deepened in seminar, bachelor or master theses. Within the framework of these examination performances, students learn to grasp a tax problem in a reasonable amount of time and to solve it in a scientifically sound and argumentatively convincing manner.
Courses
Bachelor
- Fachvorstellung ACT@LMU - Info event
- Ringvorlesung "BWL in Theorie und Praxis" - Info event
- Einführung in das Rechnungswesen (Teil 1) "Technik des Betrieblichen Rechnungswesens" - Lecture, exercise and tutorial
- Einführung in das Rechnungswesen (Teil 2) "Internes & Externes Rechnungswesen" - Lecture, exercise and tutorial
- Verkehrsteuern - Lecture, exercise
- Steuerliche Gewinnermittlung und Bewertung - Lecture, exercise
- Unternehmensentscheidung und Besteuerung - Seminar
- Abgabenordnung - Seminar
- Tax Technology - Seminar
Master / MBR- / Doktorandenkurse
- Fachvorstellung ACT@LMU - Info event
- Empirical Research in Tax Accounting - Seminar
- Current Trends in Digitalization and Taxation - Seminar
- PhD seminar
Bachelor
- Ertragsteuern - Lecture, exercise
- Business Taxation and Financial Decisions - Lecture, exercise (course in English)
- Unternehmensentscheidung und Besteuerung - Seminar
- Einführung in das Rechnungswesen - Tutorial
- DATEV-Seminar - Seminar
Master- / MBR- / Doktorandenausbildung
- International Taxation - Lecture, exercise (course in English)
- Umwandlungssteuerrecht - Lecture
- Umwandlungssteuerrecht "Vertieft" - Seminar
- Unternehmensbesteuerung - Project course
- PhD seminar
Theses
Regulations for the acceptance of bachelor theses
Regulation for the acceptance of bachelor theses - German only (PDF, 62 KB)
Application for the acceptance of bachelor theses - German only (PDF, 171 KB)
Guidelines for the preparation of scientific theses - German only (PDF, 263 KB)
We recommend the attendance of the course "Datenbank-introduction for bachelor theses", which is offered by the Institute of Capital Markets and Finance
Topic Pool Bachelor and Master Theses 2024/01
Topic block 1: Digitalization
- The tax treatment of NFTs
- Once-Only in Germany and Europe - The Evolution of Digital Networking in Taxation
- Data Science and Taxation - An Overview
- Chat GPT in Tax Consulting: Possible Applications, Opportunities and Limitations
- AI in Tax Consultation – An Overview of Possible Use Cases and Existing IT Solutions
Topic block 2: National tax law
- German "Grunderwerbsteuer" in the case of corporate restructurings
- Tax Compliance Management Systems - An Empirical Study of DAX-40 Companies
- Companies in Crisis – Implications for Accounting and Taxation
- The Retained Earnings Benefit according to §34a EStG - Current Developments and Business Analysis
- The Option for Corporate Taxation according to §1a KStG - Current Developments and Business Analysis
- The Transfer of Real Estate in German "Erbschafts- und Schenkungssteuer"
- The Interest Barrier § 4h EStG – Analysis and Critical Evaluation
- "Forschungszulage" and "Investitionsprämie" – Analysis and Critical Evaluation
- Employee Participation in Startups: An Income Tax Analysis of Different Structures
- The Impact of Taxes on Business Location Choices – Literature Review
- Taxation of Municipal Enterprises - A Business Analysis
- German VAT "Durchschnittsbesteuerung" for Farmers - Background and Current Developments
- Taxation of the "Super Rich" through Income and Inheritance Tax - An Analysis
- Inheritance Tax on Private Real Estate Wealth - A Business Analysis
- GmbH & "Still" - An Analysis from a Commercial and Tax Law Perspective
- Pension Expenses in Tax Law - Overview and Analysis with a Focus on "Tax Simplification"
- Accounting and Taxation in Partnerships in International Comparison
- Sports Clubs in Income and Value Added Tax Law
- No Changes in Sight? Effects of the MoPeG on Tax Law
- Liquidation Taxation of Partnerships and Corporations in Comparison
- German "körperschaftsteuerliche Organschaft" - Overview and Critical Analysis
- Structuring Options for Asset Transfers Between Spouses
- Private Equity in Accounting and Taxation
Topic block 3: International Tax Law
- Tax Determinants of Foreign Direct Investment - A Literature Review
- The OECD's Transfer Pricing Country Profiles - A critical analysis
- Effects of Tax Complexity - A Literature Review
- The Introduction of Public Country-by-Country Reporting - A Critical Analysis
- The National Implementation of the DAC 7 Directive - A Critical Analysis
- Tax regulation against hybrid arrangements under the ATAD Implementation Act - An analysis of § 4k EStG
- Tax consequences of home office abroad - An analysis from a corporate perspective
- OECD Pillar 1 - Overview and current status
- The Interaction of Global Minimum Tax and CFC-rules - A Critical Analysis
- Evaluation of empirical studies on the US tax reform
- Tax barriers for outbound investments from Germany
- Treaty Overrides – Developments in Germany and International Comparison
- The Phenomenon of Double Non-Taxation
- Common Consolidated Corporate Tax Base – A Critical Evaluation of the Directive Proposal
- Combating Tax Havens – An Analysis of Current Tax Laws
- Tax Treatment of Losses in International Comparison
- License Box Regimes - Impact on Profit Shifting by European Companies
Topic block 4: Sustainability and Environment
- Current developments on the "plastic tax"
- Solar systems on rent buildings - tax consequences and business analysis
- Air traffic taxes in international comparison
- GRI 207 - an empirical analysis of the reporting of listed companies
- Tax incentives for restructuring existing buildings - overview and business analysis
- Taxation of Agriculture and Forestry in the Climate Crisis – an Overview of Global Approaches
- The "Company Car Privilege" - A Purely German Matter?
Please note that the deadline for applying to take over a bachelor thesis is January 15, 2024. It is sufficient to send the application for the adoption of the bachelor thesis and the required documents by mail to tax@som.lmu.de.
Link to Application Form (PDF, 171 KB)
Master theses
Our institute supervises master theses on topics such as "International Taxation", "Tax Planning", "Big Data and Taxes", "Digitalization and Taxation" and "Tax Complexity". The exact topic will be specified in consultation with the respective supervisor. An application is possible at any time, the acceptance takes place in consultation with the institute.
The topics of the bachelor and master theses can be worked on in German or English.
Free Programs - think cell
We use the program think-cell for our presentations and we can offer free access to it to all our students. Please contact tax-hiwi@som.lmu.de if you are interested.
With think-cell you will create PowerPoint Presentations like you never did before. For further details about the program please click here.
Letter of recommendation / reference
General requirements
- Successful participation in at least two of our courses intensifying Taxation or participation in one seminar or you have written your final theses at our institute or you are otherwise related to our institute (e.g. as a student assistant or tutor).
- Average grade at our courses needs to be at least 2.0 (good)
If you comply both requirements listed above, please contact us by email (tax@som.lmu.de) attaching the following documents:
- Transcript of records
- CV
- Motivation Letter
- Excel-File "Letter of recommendation" (XLSX, 10 KB)
- If applicable the form of the university or foundation you want to apply for.
After the examination of your documents we may arrange a personal meeting with you. From the date we have received your entire documents it takes approximately 4 weeks until we have finished your letter of reference. Thus, please contact us in time! We hope you understand that we cannot compile a letter of reference if you do not fulfill the general requirements.
We can compile a standardized letter of reference (e.g. for the LMUexchange program) for students who want to apply for studies abroad already during the 3rd semester and therefore have only attended one of our courses. If you need an individual letter of reference (e.g. for a speculative application) you still need to fulfill the general requirements stated above.
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