Module Handbook

  • Dynamischer Default-Fachbereich geändert auf WIW

Module WIW-SWP-SUS-M-7

Tax effects and tax planning (M, 6.0 LP, AUSL)

Module Identification

Module Number Module Name CP (Effort)
WIW-SWP-SUS-M-7 Tax effects and tax planning 6.0 CP (180 h)


CP, Effort 6.0 CP = 180 h
Position of the semester 1 Sem. in WiSe
Level [7] Master (Advanced)
Language [DE] German
Module Manager
Area of study [WIW-SWP] Business Taxation and Auditing
Reference course of study [WIW-88.21-SG#2009] M.Sc. Business Studies (2009) [2009]
Livecycle-State [AUSL] Phase-out period


Type/SWS Course Number Title Choice in
Presence-Time /
SL SL is
required for exa.
PL CP Sem.
Tax effects and tax planning
P 60 h 120 h - - PL1 6.0 WiSe
  • About [WIW-SWP-SUS-K-7]: Title: "Tax effects and tax planning"; Presence-Time: 60 h; Self-Study: 120 h

Examination achievement PL1

  • Form of examination: written exam (Klausur) (120 Min.)
  • Examination Frequency: each semester

Evaluation of grades

The grade of the module examination is also the module grade.


The module introduces the theory of tax effects and analyses what is meant by tax planning. Previous knowledge from the course Principles of income taxation is required. The module presents different concepts for identifying and quantifying tax effects. The following topics should be mentioned among others: Assessment simulation, choice of legal form, tax effects, capital costs, net present value after taxes, debt financing, dividend policy.

Competencies / intended learning achievements

The students learn about the different tax effects arising from compliance with tax laws with a focus on income taxation. After completing the module, students will be able to identify and quantify different tax effects by applying the applicable tax laws.


Scheffler, W.: Besteuerung von Unternehmen III, 2. Auflage 2013

Requirements for attendance of the module (informal)


Requirements for attendance of the module (formal)


References to Module / Module Number [WIW-SWP-SUS-M-7]