Tax Law

Introduction

The course content is to a large extent defined by the topics and problems covered in the lectures.

Course content

• Exemption method and shareholder income tax
• Partnership modell and enterprise modell
• Going concern principles
• Asset sales vs. share sales
• Mergers/demergers and other restructuring
• Immigration and emigration
• Residence taxation
• Introduction to main topics in international taxation
• Alteration of tax assessment
• Surtax

The teaching in VAT law will in particular focus on the following topics:

• The fundamental principles of VAT law
• The right to deduct for input VAT
• The basis of calculaton for VAT
• The main exceptions and exemptions from VAT
• Imports and exports of goods and services
• The rules for withdrawal VAT
• Adjustment rules