Tax Burden of Domestic Companies

Aim
The choice of a company’s legal form and financing are of essential importance for decisionmaking in companies. The absence of decision neutrality in German business taxation matters is almost of crucial importance for medium-sized enterprises. Against this background the aim of the seminar “Tax Burden of Domestic Companies” is to grasp and analyse the tax norm relevant for the choice of a company’s legal form and financing.

After attending the seminar the students should be able to demonstrate different factors which influence the choice of a company’s legal form and financing as well as to make a tax burden comparison. The lecture course consists of two semester periods per week. In addition the students are obliged to prepare an assignment during the lecture free period.

Structure

• Measuring the effective tax burden of companies
• Regular taxation and tax burden of companies
• The connection between regular taxation and profit situation, financing as well as profit dividend
• Tax burden caused by the inheritance or donation of companies

This event is not offered in the summer semester 2019.