Program Overview

Program Overview

The program focuses on the impact of taxation on investment and financing decisions, providing students with a comprehensive understanding of the subject matter.

Course Description

The course "Investition und Besteuerung" (Investment and Taxation) explores the influence of taxation on entrepreneurial investment decisions, using the concept of capital costs to analyze the impact of taxation on investment and financing decisions. The course covers the decision-making process for investments, including the choice between equity and debt financing, and the selection of a legal form for the company.

Learning Objectives

Upon completion of this course, students will have acquired the following knowledge and skills:

• They will be able to demonstrate the impact of taxation on investment decisions using the capital cost concept.
• They will be familiar with the implications of tax frameworks for companies in Germany.
• They will understand the tax-specific characteristics of different financing options and be able to weigh their advantages and disadvantages.
• They will be able to assess the effects of tax regulations on entrepreneurial decisions such as investments, financing, choice of legal form, and location (tax effects).
• They will be able to design the controlling organization in a goal-oriented manner.
• They will possess knowledge to evaluate the viability of business decisions using calculation formulas.
• They will be able to transfer the analyzed tax effects to the topic complex of company valuation.

Course Content

The course content includes the analysis of tax effects on investment and financing decisions, the consideration of different financing options, and the evaluation of the viability of business decisions using calculation formulas. The course also covers the transfer of analyzed tax effects to the topic of company valuation.