Tax law exam program

Introduction

The exam program 5a (tax law) aims at students with an interest in tax law. Previous knowledge is not required. In comparison with the other exam programs there is a relatively high part of content that goes beyond the obligatory subject matter for the first legal state exam. In return, graduates of the tax law exam program can work in particularly interesting fields in research and practice.

The exam program 5a as well as the exam program 5b (business law) emerged from the previously conjoint exam program 5. Together, both fields are an important part of commercial law. They have a number of overlapping points, especially in accounting law.

After the separation of both exam programs, it is now up to the students to decide if they also want to join courses in the other part of the exam program. Engaging themselves with at least the basics of business law is recommended to all students. The references of tax law to accounting law are still part of the content of the tax law exam program.

The education in the tax law exam program is made up of

• the participation in the required courses (see curriculum)
• the participation in the tutorial in tax law (optional)

Moot Courts

Students in the tax law exam program regularly have the opportunity to participate in national (Moot Court of the German Federal Fiscal Court, Bundesfinanzhof) as well as international Moot Courts (European and International Tax Moot Court) in the field of tax law. In these competitions, teams from different universities appear in simulated court hearings in a fiscal court proceeding on the side of the plaintiff and the defendant.

The national Moot Court is offered by the German Federal Fiscal Court (Bundesfinanzhof) in cooperation with the German Fiscal Association every three semesters. It is especially authentic, since the disputed revision proceedings are all pending before the Bundesfinanzhof at the time of the event. Teams of the University of Heidelberg have successfully participated in the past years.

The European and International Tax Moot Court takes place annually in Leuven (Belgium). It deals with fictitious cases in the field of European and International tax law and is held in English. The University of Heidelberg has participated successfully since 2010.