Taxation
Degree
Master of Science
Semester fee
71
Euro
Start of the program
Winter and summer semester
Standard length of the program
4
Semester
Place of study
Ingolstadt
Part-time studies possible
Yes
The KU Master’s program in Taxation offers its students a multidisciplinary perspective on taxation. The curriculum combines in-depth knowledge on taxation from the perspective of accounting, public economics and law. You acquire detailed knowledge on the most important tax types and learn to apply such knowledge to solve complex problems. You investigate how taxes influence corporate decisions and discuss how tax policies should look. In addition, you get to know many different research methods.
The program in detail
Contents
Students earn a total of 120 ECTS credits during their course of study. These are divided into required, required elective and elective modules as well as the Master's thesis. Students take five required modules (25 ECTS credits) and four required elective modules (20 ECTS credits) from the required elective area of taxation. In addition, they choose a further required elective module from the KU-wide course catalog on Studium.Pro. Furthermore, students obtain 40 ECTS credits in up to two minors and the free elective area. Students can choose between the minors “Accounting & Auditing”, “Business Law”, “Digitalization & Digital Business” and “Quantitative Methods” and choose their free elective modules from the entire range of modules available for Master’s degree students at the WFI.
Part-time-option
If you study full-time, the standard period of study is 4 semesters. If you opt for the part-time version of the course, the standard period of study is extended to 6 semesters. In the part-time study program, all courses are held on two to three weekdays, which makes it possible to study while working. The days on which the courses take place remain constant within a semester, but vary between the semesters depending on which courses are taken. In the part-time version, 20 ECTS are planned per semester. You can find a detailed study plan below.
Structure
Required modules
The five compulsory modules cover important knowledge of national and international corporate taxation, tax policy as well as basic ethical knowledge. This knowledge is the foundation of a profound education in taxation.
- Taxation of Business*
- International Company Taxation*
- Tax Policy
- Tax Research
- Ethics*
* Course is held in German only
Required electives
In the required elective area “Taxation”, you will deepen your knowledge in the field of taxation. In this area, you have to complete 20 ECTS credits. The courses can either have a theoretical character or provide you with opportunities to apply your acquired knowledge to case studies. As part of the required elective area “Taxation”, you have to attend at least one seminar (“Current Issues in Company Taxation” or “Current Issues in Tax Policy”). Furthermore, they choose one module from the KU-wide course catalog on Studium.Pro.
Elective modules
The elective area comprises 40 ECTS, which can be obtained from minors as well as the free elective area. One, two or no minor can be taken.
The following areas are available as minors of 15 ECTS credits each:
- Accounting & Auditing
The minor “Accounting & Auditing“ offers in-depth insights into accounting and auditing processes. By choosing this minor, students qualify in particular for a career in tax consulting firms and for working in professional fields at the intersection of tax advisory and financial accounting. - Business Law
The minor “Business Law” focuses on different areas of business law. It offers students a valuable preparation opportunity for a career in tax consultancy, in company tax departments or for tax-related careers in ministries, business associations and international organizations. - Digitization & Digital Businesses
The minor “Digitization and Digital Businesses“ provides students with in-depth knowledge of digitization and data processing in relation to companies. This minor qualifies students in particular for a future career in tax consultancies or the industry in the context of the digitization and automation of the taxation process. Furthermore, this minor prepares students for tax-related jobs in ministries, business associations and international organizations, which are also subject to increasing changes brought about by digitization processes. - Quantitative Methods
The minor "Quantitative Methods" deepens students’ knowledge of empirical methods and econometrics and prepares them for subsequent Ph.D. studies in the field of taxation or for a career in tax policy consulting.
Students can choose their freely elective modules from the entire range of modules available for Master’s degree students at the WFI - Ingolstadt School of Management. Like this, the elective area gives students the possibility to approach a subject in business administration, economics, business languages or law in depth or to dedicate themselves to general scientific questions.
Furthermore, it is also possible to have selected modules from the Bachelor’s program credited to the Master’s.
Master’s thesis
The Master's thesis is worth 30 ECTS credits and must be completed at a Chair that offers at least one course in the required or required elective program or in a minor of the program as chosen by the student. We support students who wish to write their Master's thesis in cooperation with a company or public institution.
Documents about the course of studies
Module catalogue
Module catalogue for the master's program Taxation (M. Sc.) for the Winter Semester 2023/24
Module catalogue for the master's program Taxation (M. Sc.) for the Summer Semester 2023
Module catalogue for the master's program Taxation (M. Sc.) for the Winter Semester 2022/23
Module catalogue for the master's program Taxation (M. Sc.) for the Winter Semester 2021/22
All module descriptions can also be accessed directly via KU.Campus. Please choose the navigation points "Information portal --> Degree programs". Enter your degree program and the relevant semester in the search mask. In the list of results, the module handbook will appear in the upper right-hand corner for downloading as a pdf or Word file.
The module descriptions published in KU.Campus are legally binding.
Degree program description
Degree program description for the master's program Taxation (M. Sc.)
Curriculum
Curriculum for the master's program Taxation (M. Sc.) in full-time
Curriculum for the master's program Taxation (M. Sc.) in part-time
Mandatory Electives
Mandatory Electives for the master's program Taxation (M. Sc.) as of winter semester 2022/2023
The program in awards and rankings for WFI
The degree programs offered by the Ingolstadt School of Management (WFI) regularly score top positions in popular university rankings.
- Top positions in Trendence Graduate Baromenter 2017
- CHE Ranking: WFI was awarded top ranking in categories “teaching offer”, “completion of programs within reasonable time period” and “students overall”
- Top rankings in 'Logistik Masters' 2016, 2017
Rankings and assessments
KU students and alumni have voted for their University to be Germany's most popular university in the 2024 ranking of the online portal StudyCheck. This is the third time in a row, as KU was also voted the most popular university in 2021 and 2022. The ranking was based on over 78,000 evaluations for more than 500 higher education institutions and universities. 97 percent of students questioned for the ranking would recommend studying at the KU to others.
"There is no better praise for a university than almost 100 percent of students and alumni agreeing: I can only recommend studying at the KU! That is why we are very pleased with the ranking’s outcome, because it expresses the high level of satisfaction of our students," says KU President Prof. Dr. Gabriele Gien.
Studying abroad
During the Master’s program in Taxation, students have the possibility to study abroad for part of their studies at one of our more than 90 partner universities. A semester abroad in the Master's program is usually completed in the third or fourth semester. Whether you want to go to North America or Asia, Australia, South America or Europe – we have the right program for you.
Our students are at home in Ingolstadt and in the world: Multilingual degree programs and a unique network of more than 90 partner universities worldwide make the WFI a global campus with an international study atmosphere. A high proportion of our students are enthusiastic about spending one or even several semesters at one of our renowned international partner universities.
Practical connection
Students at the WFI have many opportunities to put what they have learned into practice. Thanks to collaborations with leading companies and organizations in many different fields, the KU is able to offer excellent prospects when it comes to finding internships and starting a career in Germany or abroad. Networking opportunities are provided by our University’s career fair “Company Day” and many other recruiting events, as well as presentations by companies and various workshops.
Studying at the WFI is more than ‘just’ learning. Most students are active in different student organizations. Like this, they continuously hone their soft skills and can exchange views with students from other disciplines. The “WFI spirit” means outstanding commitment.
Right from the start of the program, guest lectures from practitioners provide a practical component to the course of study . Furthermore, students have the opportunity to prepare their Master’s thesis in collaboration with a company, consultancy firm or institution (e.g. EU Commission, ifo, IMF).
We would like to thank our partners in the industry for supporting our teaching practice:
Career possibilities and professional fields
Career prospects
Students of this program have the possibility to prepare for specific tax-related career paths already during their course of study by selecting corresponding minors and required electives. Our graduates are predestined for being employed at tax departments of companies, in tax advisory, for tax-related careers in ministries and international organizations. The program also prepares students well for a doctorate.
Qualification objectives
Graduates of the program
- are able to perform specialist and management jobs in a national or international environment competently and responsibly ,
- have a broad and detailed understanding of complex effects of taxation on individuals’ and firms’ behavior can apply relevant legal sources, legal commentaries as well as the relevant court rulings and administrative guidelines to solve national and cross-border tax law issues,
- are enabled to critically discuss and evaluate tax regulations,
- are able to think in an interdisciplinary way and use knowledge from different areas to solve specific problems,
- are familiar with current theoretical and empirical scientific research methods and are able to independently interpret and critically reflect on new research results
- learn to combine scientific rigor with practice-oriented thinking
- deal with ethical and social problems in an interdisciplinary way, can deal with interdisciplinary topics in a qualified manner and reflect on current social issues and challenges
- are aware of the macroeconomic implications of tax regulations and their significance for a sustainable development of society; they reflect the ethical-moral requirements for a responsible performance of tax activities and implement this in their professional practice.
- are able to confidently discuss specialist topics and can apply their knowledge to new issues in this field
- expand their knowledge of presentation techniques, teamwork, self- and time management
- acquire foreign language skills.
Information on tax consultant examination
The Master’s degree program in Taxation lays the foundation for the German tax consultant examination. The written part of the examination comprises three written examinations. The following overview shows which courses from the Master’s degree program in Taxation serve as a preparation for the fundamental contents of the tax consultant exam:
Voices about the program
“All western economies have economic systems that attach major importance to the public sector. In many cases, the state’s share in the national product is 50 per cent or more. The financing of the state through taxes is therefore one of the central problem areas economists should deal with. This involves, on the one…
“All western economies have economic systems that attach major importance to the public sector. In many cases, the state’s share in the national product is 50 per cent or more. The financing of the state through taxes is therefore one of the central problem areas economists should deal with. This involves, on the one hand, understanding the complexity of the public tax system and, on the other hand, the theoretical and empirical analysis of the effects of taxation on private economic behavior and state revenues. The Master's program in Taxation at the Catholic University of Eichstätt-Ingolstadt is taught by competent lecturers. It promises a profound education in an important field, which is of great interest both to the private and public sector. Professional career opportunities are exceptionally good."
What our industry partners say about the program
Dr. Richard Schmidtke (Partner Transfer Pricing at Deloitte)
"Digitization will fundamentally change tax consulting, whether in the area of tax planning, compliance or controversy. To actively shape these changes and not to be passively (negatively) affected by them, comprehensive training and education in the field will be more important than ever in the future. I am therefore pleased that this Master's program in Taxation gives students the opportunity to prepare themselves comprehensively for our future challenges".
Prof. Dr. Jens Blumenberg, StB (Partner at Linklaters)
"There is hardly a business decision that is not influenced by taxation. For this reason alone, knowledge of the institutional foundations of tax law is not sufficient in tax advisory practice. We also need a correct understanding and goal-oriented consideration of the effects associated with taxation. The Master of Science in Taxation achieves this in an excellent way. The innovative and well-balanced curriculum combines academic standards with practical relevance and thus offers a perfect basis for a promising career in business and consulting practice".
Sandra Zölch, StBin (Partner Indirect Tax at PwC)
"As a former WFI student and alumna, I still maintain a very close and trusting relationship with the WFI. To meet the challenges of our time, it is more important than ever to create the basis for the subsequent professional career – both personally and professionally – during the studies. By combining social commitment with highly qualified study contents, the WFI offers optimal conditions for this. The Master's degree program in "Taxation" enables students to deal with tax issues in a targeted manner and to acquire a substantiated knowledge to lay the foundation for preparing for the tax consultant exam. I am very pleased to support this degree program with a teaching assignment in the field of value-added tax to create a link between theory and practice and to pass on my practical experience to future generations".
Dr. Stefan Kusterer (Senior Partner at Warth & Klein)
"The market is definitely in need for a degree program in “Taxation", as is now successfully offered by the Catholic University of Eichstätt-Ingolstadt with its excellent study offer in the areas of law and economics – a truly distinguishing combination that sets the program apart from other competitors.”
Axel Dewitz, StB, LLM, EMBA (Corporate Strategy, M&A at AUDI AG, formerly: Head of Taxes, Customs, M&A at AUDI AG
"The demands on decision-makers in companies have grown almost exponentially in today's world. This is especially true in the area of corporate taxation, both legally and politically. In this respect, the Master's program in "Taxation" of the KU Eichstätt-Ingolstadt prepares students almost ideally for this new reality at the intersection of business administration and economics, tax law and tax policy. A great stepping stone with good prospects into the exciting world of taxes."
“The family-like atmosphere at the KU, as well as the close contact with the professors and staff of the chairs involved in the Tax Master's program, was what made the program so special for me. Working part-time at the same time was very feasible thanks to the wide range of interesting courses on offer.”
“The family-like atmosphere at the KU, as well as the close contact with the professors and staff of the chairs involved in the Tax Master's program, was what made the program so special for me. Working part-time at the same time was very feasible thanks to the wide range of interesting courses on offer.”
"The Taxation Master is characterized in particular by the broad education. In addition to the numerous application-oriented modules, theoretical backgrounds are taught, giving students a comprehensive understanding of tax processes and their backgrounds. Furthermore, the individual support at the WFI is a winning…
"The Taxation Master is characterized in particular by the broad education. In addition to the numerous application-oriented modules, theoretical backgrounds are taught, giving students a comprehensive understanding of tax processes and their backgrounds. Furthermore, the individual support at the WFI is a winning feature. This enables a very friendly and informal learning atmosphere and the development of a versatile network of lecturers and practice partners."
The KU
Ingolstadt campus
Short distances on campus at the KU save time and avoid stress. The campus in Ingolstadt, home to the Ingolstadt School of Management (WFI), consists of the Main Building and the New Building, separated by a peaceful courtyard. The ample green spaces on the Ingolstadt campus invite students to enjoy their surroundings outside during lecture breaks and meet fellow students. If you prefer to spend your breaks in town running errands, Ingolstadt’s city center is just a few minutes’ walk away. Other faculty buildings are the Studierendenhaus and the Hohe Schule that was home to the first Bavarian state university in the 15th century.
What sets the KU apart - in IN
![[Translate to Englisch:] Studierende Ingolstadt](/fileadmin/_processed_/1/1/csm_IMG_2100-2_95550f51e8.jpg)
Studying at the KU is more than just acquiring specialist knowledge. We broaden our horizons together and take on responsibility in and beyond the individual degree programs. The KU has a particular focus on topics such as personal development, sustainability, social skills and social commitment.
It offers its students the possibility to study and work in a welcoming atmosphere and benefit from outstanding support and comprehensive service offers, a well-stocked library, a broad range of sports and leisure activities and a large global network with over 260 partner universities.
Do I have to be Catholic in order to study at the KU? Do I have to deal with Catholic contents during my studies?
No, the KU is open to students of all faiths and beliefs.
At the KU, just as at all state universities, there is freedom of research and teaching. This means that our degree programs focus on the subjects for which you have enrolled – free from external influences.
As a student at our University, you will notice what our understanding of being a Catholic University means for us in one thing in particular: The University’s focus is on the individual person. The talents and potential of all those who teach, study, work and carry out research at the KU form our most important foundation – regardless of their religion or beliefs, nationality, ethical, cultural or social background, disabilities, gender, sexual orientation or age.
This is why we promote your best possible academic education through personal support and an ideal staff-to-student ratio. At the same time, the KU is more than just a place for earning your degree: We attach particular importance to imparting social skills and advancing our students’ sense and value orientation in addition to providing them with a high level of academic and methodical qualification.
Our aspiration for our University is to build bridges between science and society and to make knowledge available for society as well as to integrate impulses from outside the University into our research and teaching practice. We aim to make a valuable contribution to social coexistence, to the free democratic basic order and to preserving creation.
Is Ingolstadt a real university town?
Strictly speaking, Ingolstadt is even THE university town in Bavaria - because the first Bavarian university was located here! However, the Bavarian State University, founded in 1472, moved to Landshut in 1802 and has been located in Munich since 1810 as Ludwig Maximilian University. The history as a university town continued 188 years later: In 1989/90, the Faculty of Economics of the Catholic University opened in Ingolstadt.
With about 135,000 inhabitants, Ingolstadt is a lively and dynamic large city. The theater, the AUDI summer concerts, the jazz days and the Museum of Concrete Art are just a few of the cultural highlights. In a historical setting, a large number of restaurants, clubs and pubs invite you to unwind after lectures and seminars - often just a few steps away from the campus. The day can also be spent relaxing on the Danube beach or at the lake - with a cocktail in hand and your feet in the sand. And of course there's something else that's not missing in an Upper Bavarian city: beer gardens for a "Brezel" and a beer or two.
The location
Ingolstadt is the second largest city in Upper Bavaria after Munich and is only a 30-minute drive away from the state capital. Located in the heart of the Altmühl valley and the largest hop-growing area in the world - the Hallertau - Ingolstadt has a broad cultural offer.
There are regular classical concerts in the AUDI forum, many different student events, and the Volksfeste, beer festivals that are typical for Bavaria (small Oktoberfest Wiesn festivals). Ingolstadt has many restaurants, bars, beer gardens and clubs that are all located in the historical, picturesque old town and are perfect for enjoying a beer or two with friends after the lectures. Last but not least, Munich with its vast cultural offer is just around the corner.
Together with the district of Eichstätt, the Ingolstadt region has the lowest unemployment rate in Germany. This is partly owing to the fact that many well-known large companies such as EADS, AUDI, EDEKA, Media-Markt Saturn or Hipp have their headquarters in the Ingolstadt region.
Advisory Service
Some offers and study conditions are different for international students – our International Office is happy to provide help and support. If you have any questions, please feel free to contact our team. We are happy to accompany you on your way to the KU and hope that we can welcome you in person soon!
David
Guevara
Coordinator Welcome Services and International Campus
Building
Domplatz 8
|
Room: DP8-203 | Campus Eichstätt
Subject Advisor WFI
Franziska
Rast
Student Counselling
Room: HB-208
Application
Requirements
Bachelor
in the field of business administration, economics, law, political sciences, or similar; selection procedure in accordance with examination regulations
in the field of business administration, economics, law, political sciences, or similar; selection procedure in accordance with examination regulations
Language requirements
DSH 2
Application period winter
Apr 01
-
Jun 15
Application period summer
Dec 01
-
Jan 15
Admission restriction
No
Selection procedure
Yes
The application process for international applicants is now completely digital. You can register online in our application portal and carry out and submit your application. After you have carried out the application and uploaded your documents, you do not need to send your documents to us again by post. You do have to submit certified true copies only if you are admitted at the time of enrollment.
Depending on the course of study, you may be asked for information on internships, professional experience, etc. Please upload the relevant documents in the upload area for all the information you provide, even if these are not mandatory fields!
Before you start the application process, please read the additional information on this page, in particular the information on the respective (German) language requirements and university entrance qualifications.
Further information
Recommended basic knowledge at the start of your studies
A Bachelor's degree in business studies, economics or business law generally provides all the necessary prior knowledge for a successful entry into the Master's degree program in Taxation. If you are unsure whether you have the necessary prior knowledge, we recommend the following textbooks: Scheffler, W: Besteuerung von Unternehmen 1.: Ertrag-, Substanz- und Verkehrssteuern and Pindyck und Rubinfeld: Microeconomics (chapters 1-4). If you have any questions in this regard, please do not hesitate to contact us.