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Studierende sitzen an einem Workspace am Campus Bertramstraße

Faculty
Wiesbaden Business School

in Wiesbaden

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Excursion to Berlin

Gruppenfoto von 18 Personen, die zusammen stehen. Sie lächeln und tragen verschiedene Sommerkleidung. Im Hintergrund ist das Logo des Bundesministeriums der Finanzen sichtbar. Die Atmosphäre wirkt freundlich und einladend.
The students with Prof. Dr. Christian Fink and Prof. Dr. Rainer Hartmann at the Federal Ministry of Finance.
Eine Gruppe von 21 Personen steht vor dem Gebäude "Haus des Familienunternehmens". Die Menschen sind vielfältig gekleidet, lächeln und schauen in die Kamera. Es ist ein sonniger Tag mit Schatten von Bäumen im Vordergrund.
During the visit to the Family Business and Politics Foundation, the focus was on the economic importance of family businesses and the work of an advocacy group.
Im Bild ist der Bundestag mit dem Reichstagsgebäude zu sehen. Im Vordergrund befinden sich Abgeordnete in einem Sitzungssaal, während im Hintergrund der große deutsche Bundesadler an der Wand prangt. Die Atmosphäre wirkt formal und konzentriert.
Attending a plenary session in the Bundestag was also on the excursion's agenda.

Business & Law students gain insights into politics, economics, and accounting.

How are fiscal and tax policy decisions made? What role do interest groups play in the political process? And how are national and international accounting standards developed? Students in the Business & Law in Accounting and Taxation degree program at Wiesbaden Business School explored these and many other questions during a two-day excursion to Berlin led by Prof. Dr. Christian Fink.

The program included visits to various institutions at the intersection of law, business, and politics. At the Federal Ministry of Finance, the students gained insights into the preparation of fiscal and tax policy decisions as well as into the inner workings of a federal ministry. An open discussion provided an opportunity to address current challenges and political issues.

Active Student Participation

The group then visited the German Bundestag. There, Dr. Stefan Korbach, a member of the Bundestag from Wiesbaden, spoke about his work as a parliamentarian and discussed current political issues with the students. A visit to a plenary session and a view from the dome of the Reichstag building rounded out the day.

Another highlight of the program was a visit to the Family Business and Politics Foundation. The focus was on the economic significance of family businesses and the work of an advocacy group. Participants engaged in particularly in-depth discussions on tax law issues related to inheritance tax and gained insight into how legal, economic, and political perspectives interact.

Theory Meets Practical Experience

On the second day of the excursion, the students visited the German Accounting Standards Committee (DRSC). There, they learned about the responsibilities of the national standard-setter for consolidated financial reporting and gained insights into current developments in accounting, including the International Financial Reporting Standards (IFRS) and ongoing standardization projects.

The academic program concluded with a visit to the accounting firm EY, where the students worked on current issues in sales tax law as part of a practical case study. 

The excursion illustrated to the students how closely law, business, and politics are intertwined. At the same time, it offered them the opportunity to connect the theoretical content of their studies with practical insights and to engage in dialogue with experts from ministries, parliament, and specialized institutions.

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