Business Taxation (B.Sc.)

Dual study programme

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 Betriebswirtschaftslehre mit Schwerpunkt Business Taxation (or Business Taxation for short) at Viadrina is just right for you!

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.

The degree programme is practice-based. This means that you have university courses on a maximum of three days a week and work in your tax consultancy firm the rest of the week. After the first 7 weeks of the programme, you can already benefit in your company from the theoretical knowledge you have acquired at university.

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 opportunities

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.

 

Programme content

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 thesis.

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 you are trained in legal and scientific research and writing.

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.

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

Mandatory modules:

  • Besteuerung der Gesellschaften und Konzerne
  • Internationale Unternehmensbesteuerung
  • Fallstudienseminar Steuerberatung

 

Elective modules (maximum 2 elective modules):

  • Umsatzsteuer im Binnenmarkt
  • Internationales Steuerrecht mit dem Schwerpunkt Doppelbesteuerungsabkommen und Europäisches Steuerrecht
  • Seminar in Unternehmensbesteuerung
  • Taxation in Europe (seminar)
  • Elective module: Ausgewählte Themen in Taxation

Mandatory module:

  • Handels- und Steuerbilanzen

 

Elective modules (maximum 2 elective modules):

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

  • Grundlagen des Zivilrechts
  • Handels- und Gesellschaftsrech

  • English (12 ECTS; without grading)

  • Practical module Ia: Communication with clients and financial administration (3 ECTS, without grading)

  • Practical module Ib: Familiarisation with the professional field of tax consultancy (3 ECTS, without grading)

  • Practical module II: Familiarisation with the operational processes in tax consultancy (6 ECTS, without grading)

  • Practical module III: "Tax Technology" e.g. Datev driving licence (6 ECTS, without grading)

  • Practical module IV: Application of the theoretical knowledge acquired to a real case from consulting practice (e.g. tax balance sheet) (6 ECTS, without grading)

  • Practical Module V: Application of the theoretical knowledge acquired to a real case from consulting practice (e.g. international case) (6 ECTS, without grading)

  • Practical module VI: Independent solution of a current internal challenge in a tax consultancy (12 ECTS)

  • Practical module VII: Independent solution of a practical problem using the theoretical knowledge acquired (18 ECTS)

  • Bachelor thesis (12 ECTS)

Prerequisites

You need a German university entrance qualification (A level, high-school diploma or equivalent) or a foreign school-leaving qualification (A level, high-school diploma or equivalent) recognized as equivalent. You also need a letter of acceptance from your tax consultancy partner company. We will be happy to help you find a company.

Application and admission

  1. The first step is to apply for the job advert of your preferred partner company. It is also possible to apply to several companies.
  2. If you are accepted by the partner company, the second step is to apply to the European University Viadrina Frankfurt (Oder) by September 2025 for a degree programme in Betriebswirtschaftslehre mit Schwerpunkt Business Taxation. Once you have been admitted by the university, enrol with the required documents (online).
  3. In a third step, you conclude a study contract with the partner company.

 

 

Contacts and Links

Prof. Dr. Christina Elschner / Prof. Dr. Drahomir Klimsa