Course: Corporate Taxation & Legal Form (5102-291)

Persons:

• Prof. Dr. Holger Kahle (verantwortlich)

Type of Course:

lecture with exercise

In-Class Hours Per Week:

3

Contents:

I. The Principles of Company Taxation

II. The Taxation of One-man Businesses

A. Basics
B. Determination of Income
C. Treatment of Losses
D. Preferential Treatment of Retentions (§ 34a EStG)
E. Disposal and Liquidation
F. Local Business Tax

III. The Taxation of Partnerships
A. Basics
B. Pre-conditions of Co-Entrepreneurships
C. Determination of Income
D. The Transfer of Assets
E. Treatment of Losses
F. Local Business Tax and Co-Entrepreneurships
G. Disposal and Liquidation

IV. The Taxation of Corporate Entities
A. Basics
B. Determination of Income
C. Dividend Distributions
D. Hidden Distribution of Profits
E. Tax Groups
F. Disposal and Liquidation

Literature:

The literature list of the lecture script contains popular textbooks, important comments and case law as well as selected writings on individual cases. The literature provided helps in case of doubt and is intended to facilitate independent study.

Location:

Hohenheim

Module:

• 5102-290 Advanced Module Taxation (compulsory)