Business Taxation (B.Sc.)

University entrance qualification

Applicants require a university entrance qualification, i.e., a general or subject-restricted higher education entrance qualification, entrance qualification for universities of applied sciences, or a comparable school-leaving or educational qualification from Germany.

Applicants who did not obtain their university entrance qualification in Germany need equivalent foreign qualifications that allow to study at a university in Germany. You must also provide proof of German language proficiency by successfully passing the German language test for admission to higher education for foreign students (DSH) or an equivalent test.

Study contract

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.

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.

Other requirements

You don't have to be a maths ace to study business administration and 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 and a certain basic understanding of mathematical problems and preferably be able to

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

While some universities offer special pre-courses in mathematics before the start of the degree programme, in which the basics of school mathematics are refreshed, at the Viadrina we 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.

Admission to this study course is unrestricted. A place in the programme is available to those who meet the admission requirements for the programme and enroll in the programme by the deadlines.

Enrolment for the 1st subject semester is possible each winter semester.

The enrolment is done online in viaCampus. The required documents have to be uploaded to the system.

Enrolment for higher subject semester is possible in each semester in viaCampus.

• For enrolment in higher subject semesters, the following requirement for placement confirmation must also be fulfilled.
• Questions regarding classification confirmation and study planning can be clarified with the study course related advisory service.

For further information on enrolment, please visit our page "Application and enrolment".

Whether you want to complete one of our study programmes and graduate with an academic degree from the European University Viadrina or whether you are planning a one- or two-semester stay abroad as part of our exchange programmes with us at the Viadrina - we warmly welcome you.

For important information to make enrolment, arrival and settling in easier, follow the link to our page:

Admissions Office: Advice on the application and enrolment process
Central Student Advisory Service: further advice on starting your studies (housing, financing, arriving)
Viadrina International Affairs: specific information and advice for prospective students from abroad

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.