Tax Division

The division...

... provides specialized training in the area of "Business Taxation" and conducts research in the field of domestic and international company taxation at the Georg-August-Universität Göttingen. These pages inform you about the lectures and other teaching offers in the department and about current developments in our research portfolio.
Before you move on to other pages, allow us to set out the aims of our division. more ...

Current information on the teaching program in the Summer Semester 2024
(Status: 16.02.2024)

In the current semester, teaching can take place in presence. Further information can be found in the module descriptions on this website. If there are any changes, you will be informed at short notice.

In the Bachelor programme, the following courses are offered in Summer Semester 2024

In the Master programme Finance Accounting Taxes , the following courses are offered in Summer Semester 2024

In the Master programme Taxation, the following courses are offered in Winter Semester 2023/2024

Research project "Framework Conditions for Investment Incentives" (BMWK)

  Professor Dr. Reinald Koch (Project Coordinator), Professor Dr. Dominika Langenmayr, and Professor Dr. Andreas Oestreicher from the universities of Eichstätt-Ingolstadt and Göttingen have successfully secured the research project "Analysis of the Effects of Tax Measures on Corporate Behavior Using Microsimulation Models – Framework Conditions for Investment Incentives" from the Federal Ministry for Economic Affairs and Energy. Read more about it

Jüngere Buchveröffentlichungen

Jacobs - International Company Taxation

Jacobs2023 German Investments Abroad. Foreign Investments in the Country. Jacobs' handbook addresses all questions related to international taxation that a company may face in its cross-border business activities. This manual is a collaborative effort, authored by Prof. Dr. Andreas Oestreicher with Prof. Dr. Christoph Spengel, Prof. Dr. Jost Heckemeyer, as well as current and former staff of the University of Mannheim and the Centre for European Economic Research. Some copies of the print version have been acquired for the SUB and WiSo Library of the University of Göttingen. In addition, students of the Georg-August University have online access via Beck-Online.
9., new and extended edition 2023. book. XLIII, 1297 S.
ISBN: 978-3-406-77549-9
You can order it here.

Fiscal and Investment Effects

ifst 550  („Berlin 2023“)
The contribution 'Fiscal and Investment Effects of Currently Discussed Measures for Corporate Taxation' has been published in Ifst Publication 550, authored by Koch/Oestreicher.
Here is the paper 550 .

Simplification and Strengthening of Transfer Pricing Methods, Economics, and Reform Options

Stiftung Familienunternehmen klein Form, A., Oestreicher, A., Reimer, E., Schaupp, M.
1. Auflage 2022, ISBN: 78-3-948850-19-7
You can download it here.