Tax Management builds on the Bachelor's degree of the same name and deepens your knowledge of European and international tax matters and business administration. This is all the more important in view of the fact that international IFRS-compliant accounting standards are constantly developing and are applied to more and more enterprises. With your enhanced consulting skills and up to date know-how you will be well prepared for managerial responsibilities in financial administration for international companies or in the field of business consultancy.
Due to the current situation, you will receive the dates for your interview and the aptitude test in the course of the application process.
Susanne Kunst Mag.a Sandra Schmalz, BScSarah PinetzYasemin Morkoc (maternity leave)Favoritenstraße 226, A.1.12 1100 Vienna T: +43 1 606 68 77-3700 F: +43 1 606 68 77-3809 email@example.com
Office hoursTue to Thu, 8.30 a.m.-12.00 p.m.Friday, 8.30 a.m.-3.00 p.m.
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Application period for academic year 2020/21
1st April to 30th June 2020
tuition fee / semester:
+ ÖH premium + contribution2
1 Tuition fees for students from third countries € 727,- per semester
2 for additional study expenses (currently up to € 83,- depending on degree program and year)
You are already familiar with tax law and business administration. You may already be working in financial administration or in a company and you have professional experience in applied tax law. You would like to specialize and also to develop personally, to expand your knowledge on taxation and international accounting and strengthen your competency in consultancy. You are willing to shoulder management responsibilities. You actively analyze changing requirements, applying an interactive approach. You aim to improve your understanding and analysis of global financial developments and interactions.
Our curriculum is also based on close cooperation with the Federal Ministry of Finance. The degree program was developed together with the Federal Ministry of Finance and the Institute of Austrian Certified Public Accountants. The content reflects theoretical know-how and practical experience in the business consulting professions. Numerous experts from the Federal Government and others from chambers and companies lecture in the study courses. You will have the opportunity to exchange expertise with lecturers and study colleagues from financial administrations, certified public accountant chambers and accounting departments of large companies and to establish a strong personal network for your future career. Practical relevance is also guaranteed at our Campus Lecture evenings, which are open to all and feature contributions from prominent experts.
The master degree program builds on the bachelor degree program in Tax Management and is an advanced step in the consistent implementation of a fully-fledged and globally comparable degree program in the field of finances and tax. As opposed to university studies such as law or economy, the part-time master degree program and also the bachelor degree program are interdisciplinary, tailored degree programs which may be completed in the minimum period. It will deepen your knowledge of national and international tax matters. The focus on International Financial Reporting Standards (IFRS), is tailored for accounting responsibility at international enterprises or the auditing of large companies. The degree program strengthens your consulting competency, especially in the field of business and tax consulting. New Public Management strategies and management tools will enhance your leadership profile.
Your expertise will enable you to develop tailored solutions to topical financial issues in the global context.
Lector: Mag. Günther Neugschwandtner
- Corporations from a business management perspective - Introduction to Tax Accounting Law - Group taxation - Private foundation
Final exam Final exam
Lecture, group work, self-study
Lector: Dr. Katharina van Bakel-Auer
- Methods of short-term corporate management - Integrated corporate budget (preparation of an integrated budget consisting of performance budget, finance plan and budgeted balance sheet and effects of business transactions on the budget) - Ratios in corporate management, condensation of ratios into ratio systems - Possibility of influencing internal and external company ratings - Balanced scorecard as an instrument for short- and long-term corporate management - Methodical linking of short- and long-term target figures in the company accounts using the concept of value-based management - Selected sets of accounts for value-based management (cash flow-based and residual profit-based ratios) - Alternative concepts for short-term corporate management (Beyond Budgeting) - Concept of sustainable corporate management and strategies for implementing sustainability in corporate management and reporting
Continuous assessment Seminar work (in small groups) and presentation of the results
The topics are worked out and presented in group work. Each presentation is followed by a critical discussion. Connections are established. At the end of the course, the students write a seminar paper according to scientific criteria.
Lector: ao Univ.-Prof. Dr. Mag. Michaela Schaffhauser-Linzatti
- In-depth study of valuation methods according to IFRS - Application of valuation methods to selected assets, capital items and business transactions
Continuous assessment Pretest 30%, participation 20%, final test 50%
- Individual deepening in self-study in preparation for the course and repetition of necessary, already completed competences in the field of accounting and group accounting - Lecture of the theoretical basics on the basis of selected standards - Building on the theory, joint development of practice-relevant examples in the group - Consolidation of knowledge by completing a final test
Lector: Florian Laure, MSc (WU), LL. B. (WU)
Preparation of the tax and accounting effects of selected facts and transactions and their presentation in annual financial statements according to the Austrian Commercial Code (UGB) Case studies on partnerships and real estate (1 unit) - Determination of profit of partnerships/partnerships - Differences in transactions between the company and the partner (capital contribution, etc.)) in the case of partnerships and corporations - Disposal issues in the case of partnerships - Property taxation of natural persons and in connection with partnerships Case studies on reorganisations (2 units) - Merger (1/2 reorganisation unit) - Contribution (2/2 reorganisation unit) - Division (2/2 reorganisation unit) - Tax division (2/2 reorganisation unit)
Integrated course; development of the in-depth knowledge and the approach to the elaboration/solution of comprehensive issues on the basis of the joint elaboration of concrete case studies and the production of the approach to comparable issues in practice; self-study and debriefing of issues not covered in the course although included in the script
Lector: Mag. Reinhard Reschny
- The functioning of models and their significance in the financial sector - Investment decisions based on static models - Investment decisions based on dynamic models - Detailed treatment of the net present value method (relationship between total model/partial model) - Investment decisions taking uncertainty into account
Lector: Dr. Andrei Alexandru Bodis
- Special questions of profit and income determination - Special questions of assessment - Profit determination and assessment of joint ventures - Special issues of withholding taxes (KESt/ImmoESt) - International aspects
Continuous assessment Written examination at the end of the course and ongoing participation
Lector: MMag. Dr. Gerd Konezny
Brief repetition of the principles as well as their significance and relevance in daily practice for public accounting firms and accounting staff. Presentation of special problems on the basis of current problems in practice and Case Law as well as science.
Continuous assessment The assessment of performance is based either on a written examination or the contribution to a group work (presentation of a special topic taking into account the practical problems involved, literature and judicature).
Lecture, discussions, self-study
Lector: Mag. Michael Schwarzinger
- Group taxation - Personal tax liability - Investment income exemption - Additional taxation - Hybrid structures - Concealed distribution - Non-deductible expenses - Current developments in legislation and jurisdiction
Lector: Dr. Christian Lenneis, KR Hannes Mitterer, Dr. Angela Stöger-Frank
In-depth treatment of selected special areas with special consideration of practical problems and relevant jurisdiction (FFC, AC, CC): Statutory innovations and developments Tax law liabilities (§§ 9 ff, 80 ff BAO) Movable system between tax authorities and tax payers in the collection of taxes (§§ 114 ff, 118, 119 ff, 143 ff, 161 ff, 184 BAO) Statute of limitations (§§ 207 ff BAO) Breaches of the statute of limitations (§§ 293 ff BAO) Various special problems (reasons for notices, time limits, notifications, appeal procedures, etc.)
Continuous assessment Final exam
Lector: Gerhard Braunsteiner, BA, Mag. Wolfgang Exl
- Basics of Labour Law - Basics of Social Security Law - Basics of Wage Tax - Basics of International Tax Law
Continuous assessment Written exam Written preparation of a group work Presentation of the group work
- Lecture - Discussion - Joint development of internal and external payroll accounting
Tax Law case studies
Final exam written examination on the discussed case groups
Case-oriented learning; group discussions; analysis, argumentation
The course deals with the following topics: - General introduction to the basic concepts of IT security - Software security - Network security - Security management - Technical and organisational challenges in the company- GDPR - Employees Awareness - Basics BSI basic protection - Social engineering - Cyber security in practice- Fake incoming invoices - CEO Fraud - Cyber crime as an industry
Continuous assessment Will be announced during the detailed development of the course.
Lecture, discussion, self-study
- Teaching of English specialist terminology on tax law topics, in particular Income Tax and VAT - Training of English specialist terminology in a business and economic context - English for academic purposes
Continuous assessment Practical exercises Written test at the end of the semester Assignments (written, oral, audiovisual)
- Flipped classroom - Combined use of structure- and learner-centred teaching methods - Subject-related role-plays, group work and dialogues - Use of audiovisual media - Teaching of technical vocabulary in contextualised form using authentic materials - Supplementary e-learning for repetition and consolidation
- Scientific research in national and international databases and libraries - Scientific texts and parameters for their publication
Continuous assessment Course-immanent examination type
- Prerequisites for the granting of tax benefits in accordance with §§ 34 ff BAO - Activities of charitable organisations - VAT treatment of non-profit organisations - Income tax treatment of the income of non-profit organisations - Prerequisites for obtaining the donation benefit in accordance with § 4a, 4b and 4c EStG
Presentation of the legal situation with practical examples and possibility for discussion
- Classification of investments as interests in subsidiaries, associated companies or joint ventures or as other investments. - Full consolidation - Capital consolidation- Debt consolidation - Expense and income consolidation - Elimination of interim results - Equity consolidation
Integrated course; development of the topic in the form of practical case studies
- Discussion of legal methodology & repetition of legal quotations - Style criticism using examples from law, judicature and literature
- Special issues of profit and income determination - Special issues of assessment - Profit determination and assessment of joint ventures - Special issues of withholding taxes (KESt/ImmoESt ) - International aspects
Continuous assessment Analysis and presentation of given topics Written examination at the end of the course
- Uniform definition of land under EU Law - Hobby activity - Delivery and other services in connection with land- Deferral - Delivery of work - Land services - Self-supply and exchange-like sales - Base of assessment - Tax exemption for the supply of land - Tax exemption in case of rental and leasing of real estate - Waiver of tax exemption - Restriction of the possibility of waiver - Reduced tax rate 10%- Overview - Lettings for residential purposes - Additional services - Services of home ownership - Accommodation - Special cases - Issuing of invoices - Input tax deduction- Input tax deduction in case of actual taxation - Assignment to the company - Input tax exclusions - Input tax distribution - Input tax adjustment - VAT transmission for self-supplies - Duty to retain records - Due Diligence VAT Regulation - Reverse Charge- Services provided by foreign companies - Construction services
Final exam Written examination
Lecture, solving cases
Tax Law case studies related to European Union Law
Continuous assessment Short presentations followed by a technical discussion and concluding short test
Case-oriented learning; group discussions; analysis, presentation, argumentation
- General Company Law - In-depth treatment of partnerships (UGB) including silent partnership and corporations (AktG, GmbHG) - Financial constitution of the corporation (capital maintenance and prohibition of return of contributions), capital measures, merger, conversion, splitting, contribution, merger - International aspects
Final exam Final test
- Basics of business valuation - Individual valuation procedures - Overall valuation procedures - by means of practical exercises- Income value procedure - DCF procedure - Substance value and liquidation procedure - CAPM
Continuous assessment Pretest: 30%, Participation: 30%, Assignment: 40%
- Individual consolidation in self-study in preparation for the course and repetition of necessary, already completed competences - Lecture on the theoretical basics - Building on the theory, joint development of practice-relevant examples in the group - Deepening and independent application of the acquired competences on the basis of a comprehensive, individual homework
Tax Law case studies with reference to Constitutional Law
Continuous assessment Short presentations followed by a technical discussion and final short test
Basics of Real Estate Transfer Tax - Selected elements of the Law on Fees - Basics of the Standard Consumption Tax - Basics of Insurance Tax - Basics of the Law on Motor Vehicle Tax - Basics of energy taxation including the energy tax refund - Basics of Excise Taxes (Mineral Oil Tax, Tobacco Tax, Alcohol Tax, Beer Tax, Sparkling Wine Tax) - Relevant procedural issues
The course deals with the following topics: - Legal framework conditions e-government - Digital signature - E-invoice - Business service portal (USP) - Practical application of current tools including outlook (e.g. Finanzonline, MeineSV, etc.) - Illustration of current application examples - Digital archiving (retention periods, etc.)
Lecture, literature study, discussion, self-study
- Teaching of English terminology and technical literature, with a focus on auditing and annual financial statements - Requirements of internal and external audit units - Code of Ethics of audit units - Objectives and processes of internal and external audits - Internal control systems, risk management systems and corporate governance in companies - Digitization in taxation - English for academic purposes (English technical literature as a basis for the master thesis)
Continuous assessment Practical exercises Written revision at the beginning of the semester Presentations Assignments (written, oral, audiovisual)
The course deals with the following topics: Application possibilities of the AMADEUS/ORBIS data base - Quantitative searches - Qualitative searches - Ratios - Benchmarking, interquartile ranges - Application limits Application possibilities and limits of international (licence) data bases (RoyaltyStat or U.S. Securities and Exchange Commission) - http://www.sec.gov/ - http://www.royaltystat.com/ - Searches in the European legal data base EUR-LexS - Searches in European economic and media data bases
Continuous assessment Integrated course
- OECD Model Tax Convention and OECD Model Commentary - Major deviations from the UN Model Convention - Practice of Double Taxation Agreements - Multilateral instrument - Essential OECD guidelines/reports - Taxation of the digital economy
Lecture, group work, self-study The course is partly held in English (OECD documents, etc.)
- OECD Transfer Pricing Principles - Selection of methods, application of methods taking into account the current work on the BEPS project (Base Erosion and Profit Shifting), benchmarking - Documentation provisions (national, OECD master file concept) Profit adjustments national / international Dispute resolution (counter adjustments, mutual agreement procedures, arbitration procedures) - Relocation of functions (production, distribution, services, intellectual property) - (Digital) permanent establishments (determination and allocation of profits with special consideration of the OECD work on taxation of the digital economy) - Conflict prevention (horizontal monitoring - accompanying control, ICAP 2.0 [International Compliance Assurance Programme], Advance Ruling)
Continuous assessment 20 % presentation, 20 % participation, 30 % written elaboration, 30 % written test
E-learning, lecture - teaching discussion, case work and presentation in small groups
Against the background of digital transformation processes, the course deals with the following topics: - Leadership of employees in times of virtual teams - Ethics and responsibility - Communication - Agile management - role/function above the person? - Talent management - Management v. leadership - Roles and responsibilities in digitization: a matter for the boss?
Lecture, literature study, discussion, practical application in self-study
- The work of the OECD in International Tax Law: From the adaptation of the standard on the exchange of information to the unified approach in the taxation of the digital economy - The work of the UN Tax Committee: The reception of the OECD standards and the global significance of the institution - The work of the EU in the field of direct taxation - Austrian tax policy decisions
- Discussion of the proposed topics for master theses of students - Formulation of a research question (operationalisation, formulation of objectives) - Analysis of research methodological approaches (instruments)
- Introductory and in-depth treatment of Business Reorganisation Tax Law (mergers, conversions, contributions, associations, splitting, demergers) with selected focal points - Special areas with special consideration of practical problems and relevant case law (FFC, AC, CC)
Continuous assessment Permanent testing with final exam
Study of literature, lecture, group work
- VAT Law of the European Union - Current developments in VAT Law in the European Union - Current Case Law of the European Court of Justice on VAT Law - Basic Terms of VAT Law in English
The course deals with the following topics: - Data Governance- Meaning and interpretation of Big Data - Data sources - Value in corporate management - Home tasks in the company - Data Lake - Identification of roles - Advanced Analytics- Development of Machine Learning - Strategy (data strategy, digitization, management, etc.) - Application examples of Predictive Analytics, Artificial Intelligence, etc. - Industry 4.0
The course deals with the following topics: - Integration of the digital strategy into the corporate strategy - Recognising the need for digital transformation in the organisation - Initiating and designing digital transformation processes
The course deals with the following topics: - Status quo of the solution approaches on the market including outlook - Overview of current application examples - Solution approaches for the implementation in accounting and the tax function - Cloud Computing- Tax Technology Solution - mass data analysis (VAT declaration tools, etc.), Tax ICS - Business Intelligence - AI Solutions - Bots
Writing the Master thesis
Continuous assessment Master thesis
The course deals with the following topics: - Basics of risk management - Corporate Governance & Compliance - Methods and tools in risk management
Presentation of individual sections or the status of the master thesis - Data collection and evaluation - Guidance regarding further work - Critical discussion and reflection of own and other's work as well as defending one's own research approach - Scientific theoretical approaches
Continuous assessment Proposal
Number of teaching weeks18 per semester.
Timesevery 14 days, in blocks, Fri. and Sat.
Language of InstructionGerman
The Master degree will qualify you to assume managerial responsibilities in various fields:
For example, the following disciplines are admitted: > Tax Management or equivalently relevant studies > Law degree studies, i.e. studies that mainly focus on law > Economic sciences (business administration, economics) or degree programs with economic content > Individual cases are decided by the head of the academic section. You are required to have a minimum number of ECTS credits in the following core subject areas: Tax and law: at least 18 ECTS credits in the following subjects, for example: > Introduction to tax law > Introduction to procedural law > Value Added Tax Act in general > Domestic market regulation and EU Directives Business and auditing: at least 8 ECTS credits in the following subjects, for example: > Fundamentals of business administration > Principles of accounting > Bookkeeping and reporting Personality and interaction: at least 8 ECTS LP in the following subjects, for example: > Communication > English > Project management > Principles of leadership > Basics of didactics and andragogy If you cannot provide proof of all or some of the required 34 ECTS credits, you will be required to take an exam prior to the admission process based on the subjects listed above.
Equivalence is determined by international agreements, validation or in individual cases a decision by the head of the academic section.
To apply you will require the following documents:
It is not possible to save incomplete online applications. You must complete your application in one session. Your application will be valid as soon as you upload all of the required documents and certificates. In the event that some documents (e.g. references) are not available at the time you apply, you may submit these later via email, mail or in person by no later than the start of the admission process.
The admission procedure consists of a written test and an interview with the admission committee.
Dr. Friedrich Stanzel Mag. Roland Macho Mag.a Sylvia Trinkl Susanne Kunst Dr. Andreas Berger Wolfgang Medlitsch Mag. Daniel Pfau Mag.a Eva Schrittwieser Dr. Hannes Schuh Dr. Christian Sommer Mag.a Margarete Wais
Head of Degree Program Tax Management T: +43 1 606 68 firstname.lastname@example.org
We work closely with the Federal Ministry of Finance and with certified public accountant chambers, companies, universities, institutions and schools. This guarantees you strong contacts for your professional career or participation in research and development programs.
You can find information about our cooperation activities and much more at Campusnetzwerk. It's well worth visiting the site as it may direct you to a new job or interesting event held by our cooperation partners!