Exam Information
Exam Dates Summer Term 2025
1. Date
- Tax Accounts and Choice of Legal Forms
Thu.: 31.07.25; 08:00 s.t.; 90 Min. - Balancing and Business Taxation
Thu.: 31.07.25; 16:00 s.t.; 90 Min. - Restructuring of Organization
Fri.: 01.08.25; 10:00 s.t.; 90 Min.
2. Date
- Balancing and Business Taxation
Wed.: 08.10.25; 16:00 s.t.; 90 Min. - Tax Accounts and Choice of Legal Forms
Thu.: 09.10.25; 08:00 s.t.; 90 Min. - Restructuring of Organization
Fri.: 10.10.25; 10:00 s.t.; 90 Min.
Approved aids
-
Jahresabschluss und Unternehmensbesteuerung:
German commerial code (HGB), tax laws -
Steuerbilanzen und Rechtsformwahl:
German commerial code (HGB), tax laws -
Investition, Finanzierung und Steuern:
Tax laws - Company Taxation in the European Union:
One bilingual dictionary - Abgabenordnung:
Tax laws, application decree for AO, EStG, KStG, UStG - Erbschaftsteuer und Bewertungsrecht:
Tax laws - Umwandlungssteuerrecht:
Transformation tax law (UmwStG), Transformation law (UmwG), Transformation tax decree (UmwSt-E), Tax laws, OECD-Model-Agreement - Bilanzsteuerrecht:
German commerial code (HGB), tax laws - Unternehmenssteuerrecht:
Tax laws - Internationale Unternehmensbesteuerung:
Tax laws, OECD-Model-Agreement
Additionally, a non-programmable calculator can be used. In the laws and decrees, appoved for the examination, markings can be made; references to other sections - as long as the reference only contains the section number and / or law title (Income Tax Law (EStG), Corporate Income Tax (KStG), etc.) are also allowed. Post-Its that only have the section number and / or law title (EStG, KStG, etc.) are likewise allowed.
Not allowed are reference to, or indications of, the section name (e.g. "Income from capital investments" for Sec. 20 of the German income tax act).