Biela:Grundlagen des Steuerrechts

The textbook for the subject of tax law and for the training of tax clerks comprehensively covers all content of the framework curriculum for tax clerks. It impresses with a clear "step by step" development of tax types. The uniform structure (mind maps, overviews, solution hints, structure diagrams) promotes independent learning. It offers a variety of simple and complex case studies. Each type of tax is presented according to the same structure to encourage learning in a structured manner. There is an annually updated new edition. Changes in the 19th edition for 2025 take into account legal amendments from the Growth Opportunities Act and the Tax Advancement Act. The book is up to date. Regular updates are available. I recommend this textbook because it provides structured support for students in learning the complex subject of tax law. - Sven Biela.