Business Taxation (B.Sc.)

Headerpicture Viadrina ViaKampagne Business Taxation

Ready to kick-start your career while you study?
With our Business Taxation program, you combine academic learning with hands-on experience at a tax consultancy from day one.

Why Business Taxation?

You want to study at a university and put the theory you have learnt directly into business practice during your studies? Do you want to be employed in a company from the very first semester and earn a regular income? Are you interested in numbers and laws? Do you want to understand how companies work? Can you imagine immersing yourself in one of the most complex areas of law, namely tax law, and using this expertise to advise companies?

Then the dual Bachelor's degree programme in Business Taxation at Viadrina is just right for you! You will be ideally positioned for a career in tax consultancy.

As a tax consultant, you support companies and private individuals in tax and financial matters. You help to prepare tax returns correctly, document income and expenditure clearly and comply with legal regulations. You also offer strategic advice on how to optimise the tax situation within the scope of the law, for example through good financial and investment planning.

In short: tax advice helps to organise taxes transparently and with foresight so that financial decisions can be made on a sound basis.

How to become a tax consultant

To become a tax advisor, you take the tax advisor exam after completing a degree in economics or law and a period of practical training following your bachelor's degree. In our Business Taxation degree programme, you will be familiarised with the essential tools of tax consultancy in a targeted manner and at the same time have feedback from your employer on what you have learned in professional practice.

Work and study - double the benefits!

During your studies, you will gain insights into a wide range of topics. In addition to the basic business and economics subjects, statistics and mathematics, you will specialise in Taxation, Accounting and Law.

In our degree programme you have university courses on a maximum of three days a week and work in your tax consultancy firm the rest of the week. Or you can study in a block model and work full-time in your tax consultancy firm during the semester break. After the first 7 weeks of your studies, you can already benefit from the theoretical knowledge you have learnt in your company.

During your studies, you will improve your business English in language courses and English-language business administration courses. Optionally, and if it is compatible with your work in tax consulting, you can complete a stay abroad at one of our numerous partner universities in the 5th or 6th semester.

Career prospects

A career in tax consultancy is worthwhile; specialists with this expertise are in high demand. To become a tax advisor and be able to advise independently on tax matters, you must pass the tax advisor exam.

After successfully completing the dual study programme with us, you can join your company full-time and complete the exam after a minimum of three years of professional experience or switch to other interesting areas such as consulting, audit or financial services.

You can also stay with your company part-time and complete a Master's degree with us, specialising in Finance, Accounting and Taxation. With a focused specialisation in our tax courses combined with external exam courses, you will be optimally prepared for the tax consultant exam after just two years.

Course of study

The content of the seven-semester Bachelor's degree programme is divided into basic training and specialisation. It also includes a language module, practical modules and, of course, the dissertation.

The basic training is the foundation of the business administration degree programme and is completed after the first four semesters. The specialisation begins in the second semester and includes the areas of tax law, accounting and the basics of civil, commercial and company law, which are particularly important in tax consultancy firms. English B2 level is usually achieved by the 5th semester at the latest.

The practical modules are an important part of a dual study programme. This is where the concrete interlinking with practice takes place; the application of the theoretical knowledge learnt is reflected upon and at the same time the specialist research and expert writing that is important in practice and science is practised.

A semester abroad can be integrated in consultation with the employer in the 5th or 6th semester; a stay abroad via the practice company, for example as part of an internship module, is also a useful addition.

The basic studies (Wirtschaftswissenschaftliche Grundlagenausbildung) comprises the following 12 compulsory modules, each worth 6 credits:

Externes Rechnungswesen
Internes Rechnungswesen
Finanzierung & Investition
Unternehmensbesteuerung
Produktion & Logistik
Marketing (english)
Internationales Management
Wirtschaftsinformatik
Mikroökonomie
Makroökonomie
Mathematik
Statistik

The specialisation comprises three module groups. The specified compulsory modules must be taken in each of the three module groups.

Taxation (minimum 18 credits, maximum 36 credits)

The module group comprises the following compulsory modules with 6 credits each:

Besteuerung der Gesellschaften und Konzerne
Internationale Unternehmensbesteuerung
Fallstudienseminar Steuerberatung

The following are offered as elective modules with 6 credits each, of which a maximum of three modules can be taken:

Internationales Steuerrecht mit dem Schwerpunkt Doppelbesteuerungsabkommen und Europäisches Steuerrecht
Seminar in Unternehmensbesteuerung
Taxation in Europe (Seminar)
Umsatzstuer im Binnenmarkt
Ausgewählte Themen in Taxation

Accounting (minimum 6 credits, maximum 18 credits)

The module group comprises the following compulsory module with 6 credits:

Handels- und Steuerbilanzen

Elective modules with 6 credits each, of which a maximum of two modules can be taken, are offered:

Business Ethics
Controlling
International Accounting
Latente Steuern im Konzernabschluss nach HGB und IFRS
Prüfungslehre
Seminar in Accounting
Unternehmensbewertung
Ausgewählte Themen in Accounting

Law (12 credits)

The module group comprises the following compulsory modules with 6 credits each:

Grundlagen des Zivilrechts
Handels- und Gesellschaftsrecht

English (CEFR level B2); without grading

The professional experience required as part of the dual study programme is gained by completing eight practical modules:

Practical module Ia: Communication with clients and financial administration with 3 credits (without grading)
Practical module Ib: Familiarisation with the professional field of tax consultancy with 3 credits (without grading)
Practical module II: Familiarisation with the operational processes in tax consultancy with 6 credits (without grading)
Practical module III: "Tax Technology" e.g. Datev driving licence with 6 credits (without grading)
Practical module IV: Application of the theoretical knowledge acquired to a real case from consulting practice (e.g. tax balance sheet) with 6 credits (without grading)
Practical Module V: Application of the theoretical knowledge acquired to a real case from consulting practice (e.g. international case) with 6 credits (without grading)
Practical module VI: Independent solution of a current internal challenge in a tax consultancy with 18 credits
Practical module VII: Independent solution of a practical problem using the theoretical knowledge acquired with 18 credits

In the bachelor thesis, students demonstrate that they are able to independently apply scientific methods and write texts in their field of study that meet academic requirements.

The prerequisite for admission to the bachelor thesis is that the student has successfully completed creditable coursework and examinations amounting to at least 75 percent of the total credits required for the successful completion of the degree programme minus the credits for the bachelor thesis. This corresponds to 150 credits.

Please note that the individual professors may have additional requirements for a confirmation of supervision. You can only be supervised by these professors if you fulfil these requirements. Therefore, please check the websites of the individual professors in good time.

If you would like to write a final thesis at the Faculty of Business Administration and Economics, you must apply for supervision centrally and by the deadline.

Application for supervision of the final thesis

Further information:

Guideline on how to deal with cheating (including plagiarism) at the Faculty of Business Administration and Economics of the European University Viadrina Frankfurt (Oder)

In the second stage of the programme, students can spend a semester at a foreign university. The fifth or sixth semester is particularly suitable for this.

With a network of over 200 partner universities worldwide, the University actively supports you in planning and organising a study visit to a foreign university. The high level of international student mobility at Viadrina confirms the success of the university's international orientation.

At the beginning of each winter semester, exchange students present themselves and their home university as part of the International Day at the Viadrina. Students at the Viadrina who are interested in a semester abroad can get first-hand information about their university of choice here.

Please note that studying abroad generally requires the completion of the modules of the basic studies.

The recognition of coursework and examinations completed at a foreign university is governed by Section 12 of the General Study and Examination Regulations (ASPO). The Viadrina International Affairs department is your central point of contact for the recognition of foreign study and examination achievements at the Faculty of Business Administration and Economics. It is not possible to have coursework and examinations recognised directly by the relevant professor without exception! In this context, please note the admission requirements defined by the professors for registering for the final thesis.

The European University Viadrina maintains cooperation programmes with numerous universities abroad. You are welcome to apply for one of these study places as part of our exchange programmes.

In addition, you can arrange individual stays abroad with your company during the practical phases.

Weighting of the grades in the overall grade: The overall grade of the degree is calculated as the average of the modules required for the degree and the final thesis, whereby the average (weighted arithmetic mean) of the grades weighted by credits is formed. Modules that were graded as "passed" are not taken into account when calculating the overall grade. The overall grade is calculated to the first decimal place after the decimal point; all other places are cancelled without rounding.

Study documents

Documents & further information

Apply & enroll

Further education admissions certificate (A-levels or equivalent)

You need a general or subject-restricted higher education entrance qualification, entrance qualification for universities of applied sciences or equivalent from a German school or a foreign school-leaving qualification recognised as equivalent. If you did not obtain your qualification in Germany, you can check on the online portal anabin whether it can be recognised as equivalent to the German A-levels.

Language skills

In addition to German, English is the language of instruction and examination in the degree programme. German language skills are therefore required. As proof of English language proficiency is a compulsory part of the degree programme, applicants should already have knowledge of English at the beginning of the degree programme. No proof of English is required.

Foreign students who have not obtained their further education admissions certificate in Germany must provide proof of German language proficiency by successfully passing the German Language Test for Admission to Higher Education for Foreign Applicants (DSH) or an equivalent test as an admission requirement.

You should therefore acquire a good knowledge of German in your home country and, if possible, take the TestDaF.

Applicants are exempt from the DSH if they

are holders of a German-language A-levels,
have successfully completed a study program of minimum six semesters at a German university where the teaching language is German,
have the German Language Certificate of the “Kultusministerkonferenz” - 2nd level (DSD II) with level C1 in all four partial examinations,
have the Goethe certificate C2 from the Goethe-Institut,
have obtained the TestDaF certificate and have reached at least level TDN 4 in all four sections,
have a "telc Deutsch C1 Hochschule" certificate passed with "good" (i.e. at least 172 points) or
have already taken the DSH.

The European University Viadrina offers a preparatory German language course.

Please note:

Proof of your current German language skills must be submitted with your application documents so that it can be determined
- whether this knowledge is already sufficient for the degree programme or
- whether you have to take the DSH or an equivalent examination before starting your studies or
- whether enrolment will not be possible due to insufficient language skills.
The original proof of the required language skills must be submitted at the latest upon enrolment.
Please arrange for the language certificate to be sent directly from the testing institute to the admission's office. Copies - notarised or not - will not be accepted.
The language certificate must not be older than three years.
In order to meet the deadlines, we strongly recommend that you endeavour to obtain the relevant language certificate in good time.

Note on the maths requirements

You don't have to be a maths ace to study economics. However, mathematical models are used in many areas such as market research, business decision theory and economic theory. Prospective students should therefore have an interest in and a certain basic understanding of mathematical problems and preferably be able to work

to work independently, i.e. to structure given complex tasks in such a way that a solution approach and a mathematical model can be found,
to solve equations with variables in any form,
to derive functions and
to solve elementary optimisation tasks.

While some universities offer special pre-courses in mathematics before the start of the course, in which the basics of school mathematics are refreshed, we at the Viadrina repeat this content as part of the corresponding mathematics module. The responsible lecturers will provide you with the mathematical knowledge required for your studies within one semester.</p

The first step is to apply to a tax consultancy firm. You can apply to our cooperating partner companies or enquire with other tax consultancies about the possibility of a dual study programme. We will support you in your search for a suitable company. It is also possible to apply to several companies. If you are accepted, you will conclude a study contract with the partner company.

In a second step, register online at the European University Viadrina by 15 September with the required documents at viaCampus.