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Legal Tools

At the Chair of Business Taxation, it is legal to use the following tools in the exam:

  • Non-programmable calculator
  • German Tax Code ("Steuergesetze")
  • German Tax Guideline ("Steuerrichtlinien")
  • German Commercial Code, Economic Law Codes ("Handelsgesetzbuch"/"Wirtschaftsgesetze")
  • OECD - Model Convention

Furthermore, it is permitted to underline or highlight words and mark a section or paragraph with a label. Please note that only the section, paragraph and the tax code's name ist allowed to be written on the label. (e.g. "§ 6 EStG")


All other markings, espacially references to other sections or paragraphs are not allowed.