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Universität Passau

In the 2014/2015 winter term, Kai Peter Künkele and Dr. Christian Zwirner will hold a course of lectures on “Tax Accounting Law” at the University of Passau. The lectures are based on the close cooperation between Kleeberg and Prof. Dr. Markus Diller who holds the Chair of Taxation at the University of Passau.

In these lectures, the two speakers will impart the fundamentals of tax accounting law to students. Based on commercial accounting in compliance the German Act to Modernise Accounting Law (BilMoG), the preparation of a separate tax balance sheet based on the relevant rules will be explained in detail. The presentation of aspects reflecting the tax accounting policy will be explained and illustrated with practical tax structuring examples. Another key focus of the lectures will be the necessity of reporting deferred taxes in the balance sheet due to an independent tax accounting policy.

The lecture will take place on 20 January 2015.