311211 Spezialgebiete der Besteuerung (V) (SoSe 2025)
Contents, comment
-
Diese Veranstaltung soll den Studierenden weiterführende Kenntnisse in besonderen Bereichen der betrieblichen Steuerlehre vermitteln. Dabei sollen die Problematiken der Erbschaftsteuer, vor allem im Bereich der Übertragung von Privat- und Betriebsvermögen aufgezeigt werden. Darüber hinaus sollen die Studierenden mit der Verschmelzung und Spaltung von Unternehmen und den steuerlichen Anforderungen an dessen Anteilseigner vertraut gemacht werden. Schwerpunkt liegt dabei auf dem Umwandlungssteuerrecht.
Requirements for participation, required level
-
Notwendige Voraussetzung: Keine.
Empfohlene Kenntnisse: Grundlegende Kenntnisse der Einkommensteuer, Körperschaftsteuer und Gewerbesteuer.
Teaching staff
Dates ( Calendar view )
| Frequency | Weekday | Time | Format / Place | Period |
|---|
Subject assignments
| Module | Course | Requirements | |
|---|---|---|---|
| 31-MM2 Betriebliche Steuerlehre | Spezialgebiete des Steuerrechts | Student information | |
| 31-MM2-WiMa Betriebliche Steuerlehre | Spezialgebiete des Steuerrechts | Student information |
The binding module descriptions contain further information, including specifications on the "types of assignments" students need to complete. In cases where a module description mentions more than one kind of assignment, the respective member of the teaching staff will decide which task(s) they assign the students.
| Degree programme/academic programme | Validity | Variant | Subdivision | Status | Semester | LP | |
|---|---|---|---|---|---|---|---|
| Studieren ab 50 |
- E-Learning Space
- E-Learning Space
- Address:
- SS2025_311211@ekvv.uni-bielefeld.de
- This address can be used by teaching staff, their secretary's offices as well as the individuals in charge of course data maintenance to send emails to the course participants. IMPORTANT: All sent emails must be activated. Wait for the activation email and follow the instructions given there.
- If the reference number is used for several courses in the course of the semester, use the following alternative address to reach the participants of exactly this: VST_506073415@ekvv.uni-bielefeld.de
- Notes:
- Additional notes on the electronic mailing lists
- Email archive
- Number of entries 3
- Open email archive
- Last update basic details/teaching staff:
- Thursday, November 14, 2024
- Last update times:
- Wednesday, February 5, 2025
- Last update rooms:
- Wednesday, February 5, 2025
- Type(s) / SWS (hours per week per semester)
- lecture (V) / 2
- Department
- Faculty of Business Administration and Economics
- Questions or corrections?
- Questions or correction requests for this course?
- Planning support
- Clashing dates for this course
- Links to this course
- If you want to set links to this course page, please use one of the following links. Do not use the link shown in your browser!
- The following link includes the course ID and is always unique:
- https://ekvv.uni-bielefeld.de/kvv_publ/publ/vd?id=506073415
- Send page to mobile
-
Click to open QR code
Scan QR code:
- ID
- 506073415