Steuerrecht

The new edition: The textbook has been fundamentally revised for the 27th edition. Recent rulings from the Federal Fiscal Court (BFH) and letters from the Federal Ministry of Finance (BMF) have been incorporated. A proven concept for 25 years: This textbook on tax law has been a cornerstone in tax law educational literature for 25 years, offering all examination-relevant subfields of tax law in a single volume that does not overwhelm students and trainees who choose the focus area of tax law, both in terms of scope and difficulty. The presentation clarifies the structures of the subfields and introduces the challenging world of individual types of taxes through case studies. The authors address the principles of taxation, general tax liability, and tax procedural law, illustrating income and profit taxes as well as consumption taxes through numerous example cases. The textbook provides beginners with access to tax law. At the same time, through many examples, overviews, and calculations, the complex subject matter of tax law is deepened to the extent that it also serves as preparation for exams. Those who have worked through the book alongside lectures will be well-prepared for the focus area/elective exam.