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
- Externes Rechnungswesen - Lecture, exercise and tutorial
- Einführung in das Rechnungswesen / Internes und Externes Rechnungswesen (für alte Prüfungsordnungen) - Lecture and exercise
- 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, 123 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 2025/01
Topic block 1: Digitalization
Topic block 2: National tax law
Topic block 3: International Tax Law
Topic block 4: Sustainability and Environment
Please note that the deadline for applying to take over a bachelor thesis is January 15, 2025. 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@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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