- Students know the different types of tax and can analyze the effects on the tax burden of individuals and companies (k3).
- Students are familiar with the scope for tax planning and know how tax planning options can be developed to optimize the tax burden in various scenarios (k4).
- Students can assess the tax advantages and risks of the various forms of restructuring and make well-founded decisions (k4).
- Students can carry out those corporate restructuring measures that are advantageous from a tax perspective (k5).
- Students can develop tax-optimized concepts for entrepreneurs and private investors, taking into account tax and business management aspects (k5).
- Students develop a good understanding of the tax structuring options for reorganizations and know the various tax effects of restructurings and company transfers and can analyze them (k5).
- Students will be able to assess various employment and corporate law models of "collaboration" in a company with regard to their tax consequences and their treatment in social security contribution law. They can apply the relevant legal norms in order to determine and compare the specific burden of the respective activity remuneration and evaluate it with regard to its advantages and disadvantages in combination with overriding corporate objectives (k4).
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- Students are familiar with the current legal framework and have knowledge of the applicable tax systems (progressive tax rate, capital gains tax, ImmoEst).
- Students are familiar with the various forms of income calculation.
- Students have basic knowledge of the taxation of individuals and legal entities and have an understanding of the organization of corporate structures.
- Students know the tax-relevant recognition and measurement regulations and options.
- Students will be familiar with the income tax, corporation tax and VAT regulations governing the taxation of work performed in companies as well as the basic principles of the related social security law and non-wage labor costs.
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