Overview Tax Management is the first academic education specializing in tax law and economics for the multi-faceted world of finance and tax. The degree program is practice-oriented, interdisciplinary and internationally recognized. It combines national, international and EU tax law with business administration and management. This will launch you on a career path in financial administration for international corporations or in business consulting. You may use this as a starting point for the examination as tax consultant. Due to the current situation, you will receive the dates for your interview and the aptitude test in the course of the application process.Contact usContact us!Susanne Kunst Mag.a Sandra Schmalz, BScSarah PinetzYasemin Morkoc (maternity leave)Favoritenstraße 226, A.1.121100 Vienna T: +43 1 606 68 77-3700 F: +43 1 606 68 77-3809 taxmanagement@fh-campuswien.ac.atMap main campus Favoriten (Google Maps)Office hoursTue to Thu, 8.30 a.m.-12.00 p.m.Fri 8.30 a.m.-3.00 p.m.Duration of course6 SemesterOrganisational formpart-time180ECTSLanguage of instruction German40Study placesFinal degreeBachelor of Arts in Business (BA)Application period for winter semester 2021/221st April 2021 to 20th June 20213tuition fee / semester:€ 363,361+ 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)3subject to funding. What you can offer You may already be working in financial administration. You wish to complement your extensive experience with theoretical know-how and advance your professional career. Even you do not have any professional experience yet, you are strongly interested in government, law and economy, especially in accounting, finance and taxation. You are intrigued by numbers, especially in commercial applications such as bookkeeping and accounting. You would like to learn more about the taxation principles these are based on and the options for their interpretation. You enjoy working in a team or in a consulting capacity and have excellent social skills . You also see the degree program as a way to build a network of strong professional contacts. What we offer you 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 degree programs. In the second semester you will complete a 9-week internship and will have the opportunity to benefit from the experience gained at a position offered by the Federal Ministry of Finance in one of its tax offices. Apart from internships and study trips, you will also have the opportunity to exchange expertise with lecturers and student colleagues in 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. What makes this degree program special Tax Management is the first degree program to offer an academic education specializing in tax law on a national, European and international level, globally comparable to other studies in terms of the Bologna process. The special feature of this degree program, compared to university studies such as law or economy, is that it is interdisciplinary, practice-oriented and tailored to suit. You may complete the study program part-time, in the minimum period. Cooperation with the Federal Ministry of Finance furthermore ensures a practice-oriented and cutting-edge syllabus. The graduate may follow one of two equivalent career paths: in public financial administration on the one hand and in tax and business consulting or accounting for large companies on the other. You will also benefit from our cooperation with the Federal Ministry of Finance should you opt for a private company career. For the more you know about the fiscal authority, the better your advice to taxable clients. What you will learn in the degree program In the degree program you will acquire professional and scientific skills in the areas of tax and law, business and auditing and also personality and interaction. In tax and law, you will explore fiscal and tax law, procedural law, civil and business law and also public and community law. In the field of business and auditing, you will deepen and expand your knowledge in business administration, be introduced to relevant auditing software applications and strengthen your knowledge in the field of risk analysis. You will learn about the differences between private sector and public financial systems and explore business and economic approaches as well as their application in public administration. In personality and interaction, you will learn the fundamentals of management, including various management tools and the New Public Management strategies. You will learn about the most common management tools and deepen your knowledge of English in your specialized field. Furthermore, you will acquire fundamental communication and interviewing techniques, conflict resolution skills, mediation skills and project management know-how. Curriculum 1. Semester LectureSWSECTSDigital Competence Model Austria VODigital Competence Model Austria VOLector: Mag. FH. Heike Leimbach1SWS2ECTSLecture contentsThe course deals with the following topics: - Digital competence model for Austria - Digital general education - Digital competence / competence levels - European reference frameworks for digital competencesAssessment methodsContinuous assessment Active participation, testTeaching methodsLecture, literature study, discussion, practical application in self-studyLanguageGerman12Introduction to English for Tax Professionals ILVIntroduction to English for Tax Professionals ILVLector: Lawrie Moore-Walter, MBA, MA1.5SWS2ECTSLecture contentsBusiness and Financial English Presentation of professional areas in English including small talk in a professional context Selected areas of grammar Including all skill areas: listening, reading, speaking, writingAssessment methodsContinuous assessment Practical and communicative exercises Written test at the end of the semester Assignments (written, oral, audio-visual)Teaching methods- Combined use of structure- and learner-centred teaching methods - Group work and dialogues - Use of audiovisual media - Providing technical vocabulary in contextualised form using authentic materials - Complementary e-learning for repetition and consolidationLanguageEnglish1.52Introduction to Digitization VOIntroduction to Digitization VOLector: Martin Setnicka, BA MA MSc PhD1SWS1ECTSLecture contentsThe course provides an overview of the following topics: - Significance of digitization - Societal aspects of media change - Core technologies & drivers of digitization - Information, data and media competence - Digital communication and social media - Big Data & Data Management - Management & Leadership in the digital age - Digital transformation - Data protection and security / Introduction to data protection (GDPR) - Industry 4.0Assessment methodsContinuous assessment groupworkTeaching methodsLecture, discussion, self-studyLanguageGerman11Introduction to Presentation Techniques ILVIntroduction to Presentation Techniques ILVLector: Mag. Elke Schüttelkopf, MSc MBA0.5SWS1ECTSLecture contentsThe course deals with the following topics: - Communication behaviour & body language - Principles of successful communication - Communication levels - Storytelling - Simple techniques of visualization (e.g. flipcharts, whiteboards, etc.)Assessment methodsContinuous assessment PresentationTeaching methodsLecture, study of literature, discussionLanguageGerman0.51Introduction to Tax Law 1 VOIntroduction to Tax Law 1 VOLector: Manfred Krumpl, MA, MMag. Dr. LL.M. Mario Perl3.5SWS6ECTSLecture contentsIncome tax, VAT, accounting in the Austrian Commercial Code (UGB), special provisions of the Austrian Federal Fiscal Code (BAO) Income tax: subjective tax liability, objective tax liability, income, types of income, income determination, profit income, non-business income, types of profit determination, determination of surplus VAT: subjective tax liability, objective tax liability, supplies, other services, place of delivery, place of other services, transfer of tax liability, liability for VAT, input tax deduction, input tax adjustment, intra-community acquisitions, intra-community supplies, other intra-community services, threshold acquisition, mail order, chain transactions, triangular transactions, Austrian Commercial Code (UGB): accounting under company law, scope of application, recognition and valuation Austrian Federal Fiscal Code (BAO): §§ 26 to 32Assessment methodsContinuous assessment Partial examinations, final examinationTeaching methodslecture, group work, self-studyLanguageGerman3.56Introduction to Procedural Law 1 VOIntroduction to Procedural Law 1 VOLector: Markus Scheiblauer, BA MA1.5SWS3ECTSLecture contentsTax Procedural Law in Austria: - Overview of general administrative procedure/tax procedure (B-VG, AVG and others, BAO) - Areas of regulation formal/material tax law - Federal Fiscal Code (BAO): general provisions, tax authorities and parties, attachment, minutes, memoranda, inspection of files, subpoenas, settlements, notifications, deadlines, penalties, legal instructions, tax collection, investigation proceedings, evidence, estimates, separate findings, tax assessment, limitation period - Federal Fiscal Code (BAO) in practiceAssessment methodsContinuous assessment Entrance examination, group work, final examTeaching methodsLecture, group work, self-studyLanguageGerman1.53Basics of the Austrian Tax Administration and Tax Consultancy Professions in Austria VOBasics of the Austrian Tax Administration and Tax Consultancy Professions in Austria VOLector: Mag. Dr. Manfred Elmecker, Martin Pommer, BA MA1SWS2ECTSLecture contents- Legal bases of the Austrian Tax Administration - Legal bases of the tax consultancy professions - Structure and process organisation of the Austrian Tax Administration - Cooperation between the Tax Administration and tax consultancy professionsAssessment methodsContinuous assessment Group work (presentations) Multiple choiceTeaching methods- Lectures - Discussions - Group work - PresentationsLanguageGerman12Basics of Business Administration VOBasics of Business Administration VOLector: Mag. Bernd Walzer2SWS3ECTSLecture contents- General business administration - Subject, history, interrelations with economics - Objectives, terms, organisation - Legal bases, legal forms - Connections between accounting - cost accounting - business administration - Personnel planning - personnel costs of the employer - Static and dynamic investment calculation procedures - Financing calculation - Development of a business planAssessment methodsContinuous assessment Written final examination, preparation of a business planTeaching methodsActive participation in discussions on current issuesLanguageGerman23Basics of Cost Accounting ILVBasics of Cost Accounting ILVLector: Dr. Katharina van Bakel-Auer1.5SWS2ECTSLecture contents- Tasks of cost and performance accounting - Systems of cost accounting - Accounting objects, allocation principles and systematization of costs and services - Cost allocation - Cost unit income statement - Cost accounting as a short-term control instrument (price floors, break-even analysis) - Cost accounting as a control instrument (variance analyses)Assessment methodsFinal exam Final examTeaching methodsIn the course, the theoretical basis is taught and developed with the help of practice examples. Lecture, group work, self-studyLanguageGerman1.52MS Office ILVMS Office ILVLector: Ludwig Moser0.5SWS1ECTSLecture contentsThe course deals with the following topics: - Microsoft Word- Creating and editing text documents - Formatting (text, paragraph, etc.) - Inserting and editing tables, images, etc. - Creating and editing serial letters - Creating and printing page properties - Tips and tricks - Microsoft Power Point- Basics of a presentation - Using and editing slide masters - Presenting information in an understandable way (graphics, images, etc.) - Image editing - Layout and design - Diagrams and presentations - Tips and tricksAssessment methodsContinuous assessment PresentationTeaching methodsLecture, study of literature, discussionLanguageGerman0.51Legal Basics of the EU VOLegal Basics of the EU VOLector: Roman Schmidl, MA2SWS3ECTSLecture contentsHistory of the EU (1 unit) Historical development of the EU to its current basic structure (3 units) EU institutions (6 units) Sources of EU Law (2 units) Relationship between EU Law and the law of the MS (2 units) Written test (1 unit)Assessment methodsFinal exam Written exam (final)Teaching methodslecture, group work in small groups, presentation of prepared topicsLanguageGerman23Austrian Legal System under Constitutional Law VOAustrian Legal System under Constitutional Law VOLector: Roman Schmidl, MA2SWS4ECTSLecture contentsBasic Concepts of Law, Structure of Stages, Basic Principles (4 units) Constitutional Law Basics, Competences (3 units) Legislature (4 units) Executive (4 units) Judicature (4 units) Written Examination (1 unit)Assessment methodsFinal exam Written examinationTeaching methodslecture, group work in small groups, presentation of prepared topicsLanguageGerman24 2. Semester LectureSWSECTSIntroduction to Tax Law 2 VOIntroduction to Tax Law 2 VOLector: MMag. Dr. LL.M. Mario Perl1SWS2ECTSLecture contentsCorporate Income Tax, Value-added Tax, Income Tax, UGB Accounting Repetition and consolidation of the first semester's course content Corporate Income Tax: subjective tax liability, unlimited and limited tax liability (especially the second type), income determination, deposits, withdrawals, use of income, group taxation, investment income, non-deductible expenses, tax collectionAssessment methodsContinuous assessment Partial examinations, final examinationTeaching methodslecture, group work, self-studyLanguageGerman12Introduction to Procedural Law 2 and Fiscal Criminal Law VOIntroduction to Procedural Law 2 and Fiscal Criminal Law VOLector: Daniela Linzer, MA, Herbert Richter, BA MA, Markus Scheiblauer, BA MA2SWS4ECTSLecture contentsTax Procedural Law in Austria: - Consolidation, practical application and practice of the basic knowledge of the Austrian Tax Procedural Law acquired in the lecture "Introduction to Tax Procedural Law 2"; - Individual application of tax procedural regulations through analysis, structured evaluation and discussion of relevant literature and case lawAssessment methodsContinuous assessment - Term paper - Presentation - Oral examinationTeaching methodsExerciseLanguageGerman24Basics of Private Law VOBasics of Private Law VOLector: Armin Ahari, LL.M., BSc, Dr. Stephan Foglar-Deinhardstein1.5SWS3ECTSLecture contentsIntroduction to Private Law and the basic principles of - Contract Law - Disruption of Services and Compensation for Damages Law - Legal Representation Law - Property Law - Family and Inheritance LawAssessment methodsContinuous assessment Achievement is determined by means of a computer-based intermediate test (multiple choice) and a final examination (multiple choice, knowledge questions, case studies).Teaching methodsTheory lecture and joint solution of case studiesLanguageGerman1.53Basics of Accounting VOBasics of Accounting VOLector: Mag. Helga Rohner2SWS3ECTSLecture contents- Introduction to double-entry accounting- Content and tasks - Accounting obligations - General accounting principles - Accounting of simple current business transactions without/with VAT - Fixed assets: principles of capitalisation and valuation - Current assets: principles of capitalisation and valuation (inventories, receivables) - Accruals and deferrals: Calculation, creation and release of provisions - Accruals: Calculation, creation and reversal - Preparation of simple annual financial statements (balance sheet, profit and loss account)Assessment methodsFinal exam Final examTeaching methodsIn this course, the theoretical basics are systematically taught and illustrated with concrete examples. Lecture, group work, self-studyLanguageGerman23Software Applications - Basics ILVSoftware Applications - Basics ILV1SWS2ECTSLecture contentsThe course deals with the following topics: - MS Excel- General introduction, concepts & efficient working - Functions - Data tools - Digitization in tax & accounting- Current developments and practical examples - Case study in MS ExcelAssessment methodsContinuous assessment Assuring learning outcomes via learning platform Case study in Excel to query learning outcomesTeaching methodsLecture, literature study, discussion, computer-aided learningLanguageGerman12Software Applications for Tax Managers - Advanced ILVSoftware Applications for Tax Managers - Advanced ILV3SWS5ECTSLecture contentsThe course deals with the following topics: - MS Excel- Extended concepts and shortcuts - Advanced functions - Advanced data tools - Analysis and visualization of large amounts of data - Digitization in tax & accounting- Current developments and practical examples - Automation: Concepts for the use of software robots and macros - Case study in MS ExcelAssessment methodsContinuous assessment Assuring learning outcomes via learning platform Case study in Excel to query learning outcomes (query data sets, visualizations, comprehension questions)Teaching methodsLecture, study of literature, discussionLanguageGerman35Drivers and Trends (of Digitization) ILVDrivers and Trends (of Digitization) ILVLector: Ing. Mag.(FH) Eberhard Bayerl, Dr. Michael Ginner, Msc MBA, Martin Setnicka, BA MA MSc PhD1SWS2ECTSLecture contentsThe course deals with the following topics: - Drivers and current trends of digitization in the field of tax and accounting - Status quo of the solution approaches on the market including outlook - Examples of current applications, among others in the field of e-government - Meaning, vision, strategy in the IT area - Classification of the digital strategy into the corporate strategy - Digital readiness, maturity level of organisations for digitization offensives - Principles of cost-benefit-analysis for IT strategy - IT landscape, interfaces, requirement managementAssessment methodsContinuous assessment TestTeaching methodsLecture, literature study, discussion, self-studyLanguageGerman12A Practical Introduction to Tax Law - Exercises UEA Practical Introduction to Tax Law - Exercises UELector: Manfred Krumpl, MA1.5SWS1ECTSLecture contentsCorporate Income Tax, Value-added Tax, Income Tax, UGB AccountingAssessment methodsContinuous assessment Partial examinations, final examinationTeaching methodslecture, group work, self-studyLanguageGerman1.51Introduction to Procedural Law - Exercise UEIntroduction to Procedural Law - Exercise UELector: Markus Scheiblauer, BA MA1SWS1ECTSLecture contentsTax Procedural Law in Austria: - consolidation, practical application and practice of the basic knowledge of Austrian Tax Procedural Law acquired in the lectures "Introduction to Procedural Law 1 and 2"; - individual application of tax procedural regulations through analysis, structured evaluation and discussion of relevant literature and case lawAssessment methodsContinuous assessment -term paper -presentation -oral examinationTeaching methodsLecture, group work, self-studyLanguageGerman11Business and Company Law ILVBusiness and Company Law ILVLector: MMag. Dr. LL.M. Mario Perl, Mag. Gottfried Schellmann2.5SWS4ECTSLecture contentsIntroduction to Business and Company Law: - Commercial Code - GmbH Act - Stock Corporation Act - Private Foundations Act - Cooperatives Act - Business Reorganisations - Relevant links to Tax Law - European Union Law on Company LawAssessment methodsFinal exam Final examinationTeaching methodsSelf-study Lecture DiscussionLanguageGerman2.54English for Tax Professionals I ILVEnglish for Tax Professionals I ILVLector: Mag. Michaela Fellinger, Mag.a Sylvia Gutsjahr, Lawrie Moore-Walter, MBA, MA, Mag. Ingeborg Voller-Pfeifer2SWS3ECTSLecture contents- Expansion and consolidation of specialist language competence in the area of business and financial English by using authentic materials (Including all skills: listening, reading, speaking, writing) - Communicative and practical exercises to expand specialist vocabulary - Training of general and specialist language skills as well as business skills (such as presentations and meetings) in the foreign language - Selected areas of grammarAssessment methodsContinuous assessment - Practical and communicative exercises - Presentations - Written test at the end of the semester - Homework (written, oral, audiovisual)Teaching methods- Combined use of structure- and learner-centred teaching methods - Subject-related role-plays, group work and dialogues - Use of audio-visual media - Transmission of technical vocabulary in contextualised form by using authentic materials - Supplementary e-learning for repetition and consolidationLanguageEnglish23 3. Semester LectureSWSECTSData Protection, DSGVO, Money Laundering Prevention VOData Protection, DSGVO, Money Laundering Prevention VO1SWS2ECTSLecture contents- Understanding basic concepts, legal foundations and basic concepts of Data Protection Law and Money Laundering Prevention Regulations at European and Austrian level (2 units lecture + 2 units self-study) - Understanding basic principles of legal implementation requirements with regard to legally compliant data protection management in companies (6 units lecture + 4 units self-study) - Understanding legal foundations and basic concepts of Money Laundering Prevention Regulations at European and Austrian level (1 unit lecture 2 + units self-study) - Explanation of important practical issues using current practical and judicial examples (1 unit lecture 2+ units self-study)Assessment methodsFinal exam Multiple-choice test to assess learning outcomesTeaching methodsInteractive lecture; computer-supported learningLanguageGerman12Basics of Employment and Labour Law VOBasics of Employment and Labour Law VO1SWS2ECTSLecture contents- Civil Servants Act/Contractual Employees Act - Constitutional foundations - Types of public service relationship - Basics and legal sources of Labour Law - Conclusion and contents of the employment contract - General rights and duties in the employment relationshipAssessment methodsContinuous assessment Final exam plus mini-presentationTeaching methodsLecture, group work, self-studyLanguageGerman12Income Tax Law for Individuals ILVIncome Tax Law for Individuals ILV3SWS4ECTSLecture contentsContents: - Basics of the Income Tax Act 1988 - Personal and material tax liability - Types of income - Operational income - Types of profit determination - Profit determination (balance sheet) - Investment subsidies - Valuation, depreciation - Non-operational income, especially income from capital assets, rental and leasing, property sales - CollectionAssessment methodsFinal exam Final examTeaching methodsLecture, group work, self-studyLanguageGerman34Income Tax Law for Businesses ILVIncome Tax Law for Businesses ILV2SWS4ECTSLecture contents- Basics of the KStG 1988 - Personal and material tax liability - Differences in the taxation of co-entrepreneurs and corporations - Associations, in particular non-profit corporations - Public corporations - Businesses of a commercial nature - Group taxation - Contributions, distributions - Exemptions from participation income - Investment income exemptions, nesting privilege - Taxation of apportionmentAssessment methodsFinal exam Final examTeaching methodsLecture, group work, self-studyLanguageGerman24Basics of International Accounting, IFRS VOBasics of International Accounting, IFRS VO2SWS3ECTSLecture contents- Fields of application and structure of the standards - Preparation of balance sheets, income statements, cash flow statements and statements of changes in equity - Recording of simple transactions - Valuation methods according to IFRS - Application of the valuation methods to selected assetsAssessment methodsContinuous assessment Pretest 20 %, Participation 20 %, Final test 60 %.Teaching methods- 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 the topics by completing a final testLanguageGerman23National Databases ILVNational Databases ILV2SWS2ECTSLecture contents- Queries in RIS (Austrian Federal Law Gazette, Federal Law, judicature, etc.) - Queries in Findok (financial documentation) - Queries in Lexis360, Linde Digital, RDB from Manz - Referrals in the commercial register, central trade register, register of associations - Referrals in the land register - Referrals in the edict fileAssessment methodsContinuous assessment Homework and written examinationTeaching methodsCooperative learningLanguageGerman22Special Cases of Financial Reporting ILVSpecial Cases of Financial Reporting ILV2SWS4ECTSLecture contents- Annual financial statements and the components of the annual financial statements of sole proprietorships, partnerships and corporations - Valuation of assets and liabilities (valuation of non-depreciable and depreciable fixed assets, inventories, receivables, accruals and deferrals, provisions, liabilities) - Calculation and booking of Corporate Income Tax - Depiction and booking of equity capital for sole proprietorships, partnerships and corporations - Preparation of balance sheetsAssessment methodsFinal exam Final examTeaching methodsIn the course, the theoretical basics are taught and worked out by means of exercises. Lecture, group work, self-studyLanguageGerman24National VAT Law I ILVNational VAT Law I ILV2SWS3ECTSLecture contents- UStG (VAT Law) general part, in particular- taxable facts - term of entrepreneur - supplies - other services - invoice - input tax deduction - arising of the tax debt - tax debtorAssessment methodsFinal exam Final written examinationTeaching methodsLecture and exercisesLanguageGerman23National VAT Law II ILVNational VAT Law II ILV2SWS3ECTSLecture contents- UStG (VAT Law) general part, in particular - delimitation of supply/other services - exemptions, including real estate small businesses - tax rates - common/actual taxation - LuF flat-rate taxation - travel services - differential taxation - liability - Introduction Single MarketAssessment methodsFinal exam Final written examinationTeaching methodsLecture and exercisesLanguageGerman23English for Tax Professionals II ILVEnglish for Tax Professionals II ILV1.5SWS2ECTSLecture contents- Enhancement and consolidation of technical language competence in the field of business and financial English using authentic materials (including all skills: listening, reading, speaking, writing) - Relevant terminology and typical structures in the field of contract English - Training of general and subject-related language skills for work meetings - Selected areas of grammar - Digitization in the field of taxationAssessment methodsContinuous assessment - Practical and communicative exercises - Written test at end-of-term - Homework (written, oral, audiovisual)Teaching methods- Flipped classroom - Combined use of structure- and learner-centred teaching methods - Subject-related role-plays, group work and dialogues - Use of audiovisual media - Transmission of technical vocabulary in contextualised form using authentic materials - Supplementary e-learning for repetition and consolidationLanguageEnglish1.52Scientific Working ILVScientific Working ILV1SWS1ECTSLecture contents- Commercial international databases (Amadeus, Orbis, RoyaltyStat, U.S. Securities and Exchange Commission) - Research quality - Risk profiles to identify "high tax risk potentials"Assessment methodsFinal exam TestTeaching methodsComputer-based learningLanguageGerman11 4. Semester LectureSWSECTSCore Technologies of Digitization, Robotics VOCore Technologies of Digitization, Robotics VO2SWS3ECTSLecture contentsThe course gives an overview of the following topics: - Presentation and explanation of the core technologies, such as Blockchain, Internet of Things, Artificial Intelligence - Exemplification of current application examples, for instance in the area of e-government - Status quo of solutions on the market including outlookAssessment methodsContinuous assessment TestTeaching methodsLecture, discussion, self-studyLanguageGerman23Accounting and Financial Reporting Practice UEAccounting and Financial Reporting Practice UE1.5SWS2ECTSLecture contentsThe financial statements according to the Austrian Commercial Code (UGB) - Balance sheet date - Special issues in connection with acquisition and production costs - Balance sheet reporting of public subsidies and grants - Balance sheet reporting of leases - Immaterial fixed assets, in particular balance sheet reporting of goodwill - Balance sheet reporting of investments, income from investments and expenses in connection with investments (depreciation by seven decimal places) - Discounting of long-term receivables - Balance sheet reporting of long-term provisions - Balance sheet reporting of deferred taxes - Equity of corporations (balance sheet reporting of acquisition of own shares, balance sheet reporting of capital increases, outstanding dividends versus deposit repayments according to § Section 4 (12) EStGAssessment methodsFinal exam Final examTeaching methodsIn the course, the theoretical basics are taught and developed and critically discussed on the basis of exercises. Lecture, group work, self-studyLanguageGerman1.52Required Elective SAP or BMD ILVRequired Elective SAP or BMD ILV1SWS2ECTSLecture contentsThe course gives an overview of the following topics: Group 1 - BMD: - Introduction to the programme - Bookkeeping - Merchandise management - Wage and Salary Accounting (master data, recording of payments, net accounting and DN transfer, external accounting, monthly closing and accounting, annual evaluations) - Cost Accounting (master data, cost centers - cost units, incoming invoices, outgoing invoices, bank postings, imputed costs, transfer from financial accounting to cost accounting, evaluation of cost accounting data) - Year-end closing (closing operations, annual transfer) - Cash method of accounting (data transfer and master data, cash, bank and goods receipt ledger, asset accounting) Group 2 - SAP: - Introduction to the programme - Maintenance of master data (maintenance of G/L account master data, display of vendor, customer and asset master data) - Cost elements and cost centers - Document processing (SAP document principle, processing of G/L account postings, maintenance and reversal of documents) - Processing of parked documents, reference documents, recurring entries, accrual documents (passive and active accruals) - Account analysis - Closing operations - ReportingAssessment methodsContinuous assessment TestTeaching methodsLecture, discussion, self-studyLanguageGerman12Tax Claim, Authorities and Office Hours, incl. Digital Applications like Finanz Online ILVTax Claim, Authorities and Office Hours, incl. Digital Applications like Finanz Online ILV1.5SWS3ECTSLecture contentsTax Procedural Law in Austria: - Origin of the tax claim, in particular in the case of unlimited/limited tax liability - Total debt, liability provisions, universal legal succession - Assessment - Economic approach, abuse, fictitious transactions and attribution - Dependants, residence, registered office - Commercial enterprise, permanent establishment, commercial business, asset management - Common benefit, charity, church purposes - Relationship to foreign countries incl. regulation § 48 BAO - Fiscal secrecy obligation - Subjective competence of the tax authorities - Parties and their representationAssessment methodsContinuous assessment Group work Presentation Oral examinationTeaching methodsLecture, group work, self-studyLanguageGerman1.53Tax Collection ILVTax Collection ILV1.5SWS3ECTSLecture contentsTax Procedural Law in Austria: - Appointment, minutes, memorandum, inspection of files, summonses - Discharges - notifications - Delivery of notifications including the Service of Documents Act - Deadlines, penalties and legal instructions - Consistency of taxation - Official channels, hearing of parties, prohibition of innovations, preliminary questions - Obligations, in particular the duty to disclose, tell the truth, to notify and to provide evidence - Order to provide information, confirmation of research - Retention of books and records, obligation to register, duty to declare taxes - Collection, inspection, external audit, accompanying control - Duty to provide services, in particular cooperation with courts, local authorities and the ÖNB - Recipient, including surcharge § 22 Section 3 KStG, evidence, valuation - Special findings, assessment notices, tax assessment, interest assessment - Limitation period (start, suspension, extension, absolute limitation period)Assessment methodsContinuous assessment Group work Presentation Oral examinationTeaching methodsIntegrated courseLanguageGerman1.53Current Cases (Bachelor Thesis 1) SECurrent Cases (Bachelor Thesis 1) SE1SWS4ECTSLecture contentsCurrent issues and facts of Income Tax Law Drafting of bachelor thesis 1Assessment methodsContinuous assessment Immanent examination characterTeaching methodsSeminarLanguageGerman14Big Data and Data Management VOBig Data and Data Management VO1SWS2ECTSLecture contentsThe course deals with the following topics: - Big Data- Significance and interpretation of Big Data - Data sources - Data Analytics- Development of Data Analytics - Strategy (data strategy, digitization, management, etc.) - Application examples of Predictive Analytics, Artificial Intelligence, etc. - Big Data in connection with industry 4.0Assessment methodsContinuous assessment PresentationTeaching methodsLecture, study of literature, discussionLanguageGerman12Compliance Assurance ILVCompliance Assurance ILV1.5SWS2ECTSLecture contentsAssurance Compliance: - External audit and accompanying inspections - Tax control system - internal control system - Audit of processes instead of documents - Multilateral audits (horizontal monitoring)/Joint Audit (EU/OECD) - International Compliance Assurance Programme (OECD) - Tax Risk Management (Corporation/Tax Administration) - Ethics in Tax LawAssessment methodsContinuous assessment - Group work - Presentation - Oral examinationTeaching methodsLecture, group work, self-studyLanguageGerman1.52Data Governance VOData Governance VO2SWS3ECTSLecture contentsThe course gives an overview of the following topics: - Data Governance- Value in corporate management - Tasks in the company - Data Lake - Identification of rolesAssessment methodsContinuous assessment Will be announced during the detailed development of the course.Teaching methodsLecture, discussion, self-studyLanguageGerman23Basics of International Tax Law ILVBasics of International Tax Law ILV1SWS2ECTSLecture contents- Legal sources of International Tax Law - Three-step technology - National Foreign Tax Law - Bi-and Multilateral Treaty Law - European Union Law (primary law, secondary law on direct taxes) - Transfer pricing (transfer prices between associated companies)Assessment methodsFinal exam Final written examinationTeaching methodsLecture, group work, self-study The course is partly held in English (OECD documents, etc).LanguageGerman-English12IT Application Programmes for Tax Managers - Case Studies ILVIT Application Programmes for Tax Managers - Case Studies ILV3SWS4ECTSLecture contentsThe course deals with the following topics: - Perception of roles and functions in process digitization - Solution approaches for implementation in accounting and tax functions- Cloud ComputingTax - Tax Technology Solution - mass data analysis (VAT declaration tools, etc.), Tax ICS - Business Intelligence - AI Solutions - BotsAssessment methodsContinuous assessment TestTeaching methodsLecture, discussion, self-studyLanguageGerman34 5. Semester LectureSWSECTSGrundlagen der Steuerrelevanz von Virtual Reality, Augmented Reality und artificial intelligence ILVGrundlagen der Steuerrelevanz von Virtual Reality, Augmented Reality und artificial intelligence ILV1SWS2ECTSLanguageGerman12Übung Binnenmarktregelung und EU Richtlinien UEÜbung Binnenmarktregelung und EU Richtlinien UE1.5SWS1ECTSLanguageGerman1.51Tax Collection and Legal Protection ILVTax Collection and Legal Protection ILV1.5SWS2ECTSLecture contentsTax Procedural Law in Austria: - Due date, payment, additional charges - Security deposits, liability notices, enforceability, write-off - Security (freezing order - cooperation in tax investigation, tax security) - Statute of limitations for collection of due taxes - Ordinary legal remedies (appeal, appeal proceedings, Austrian Federal Fiscal Court (BFG) proceedings, official appeal) - Other measures/legal force breakthrough titles, in particular annulment of notice and resumption of proceedingsAssessment methodsContinuous assessment Group work Presentation Oral examinationTeaching methodsLecture, group work, self-studyLanguageGerman1.52E-Commerce and EU One-Stop Shops SEE-Commerce and EU One-Stop Shops SE1SWS1.5ECTSLecture contents- Import mail order trade - Intra-community mail order trade - Support through electronic interfaces - Electronically supplied services - Small business regulation - Recording obligations of electronic interfaces - Due Diligence VAT Regulation (Austrian UStV) - Liability of electronic interfaces - IOSS - Non-EU OSS - EU-OSS - Special regulation according to § 26b UStGAssessment methodsContinuous assessment Evaluation of the seminar paper and the presentation (including answering relevant questions of the lecturer during the presentation)Teaching methodsPreparation of seminar papers and presentationsLanguageGerman11.5Determination of the Facts and Circumstances Relevant to Decisions on the Basis of Current Case Law ILVDetermination of the Facts and Circumstances Relevant to Decisions on the Basis of Current Case Law ILV1SWS2ECTSLecture contentsCurrent Case LawAssessment methodsContinuous assessment Preparation of a case study Presentation of the case studyTeaching methods- Lecture - Single papers - Self-studyLanguageGerman12Conception of Case Studies SEConception of Case Studies SE1SWS1ECTSLecture contents- Selection of topic for bachelor thesis 2 - Choice of specialisation for bachelor thesis 2Assessment methodsContinuous assessment Course immanent examination characterTeaching methodsSeminarLanguageGerman11Case Studies on Income Tax Law Taking Digital Developments into Account SECase Studies on Income Tax Law Taking Digital Developments into Account SE1SWS2ECTSLecture contentsStudents prepare a case study from the field of Income Tax Law (facts and solution) and complete a written test (case studies on Income Tax Law) taking into account current developments in the field of taxation in the digital economy. Both also serve as preparation for the bachelor thesis and bachelor examination.Assessment methodsContinuous assessment Written case study Written testTeaching methods- Lecture - Single papers - Self-studyLanguageGerman12Cross-border Tax Cases ILVCross-border Tax Cases ILV2.5SWS3.5ECTSLecture contents- Differentiation of supplies and other services - Delivery of goods and services - Delivery of goods for assembly - Exemptions with regard to import, export and transit - Delivery of goods for export - Contract processing of goods for export - Imports - Import VAT (EUSt) - EUSt deduction - Intra-community acquisition - Intra-communityl movement of goods - Consignment stock scheme - Tax exemptions in the Single Market - Intra-community supply - Recapitulative statement - Triangular transactionAssessment methodsFinal exam Final written examinationTeaching methodsLecture and exercisesLanguageGerman2.53.5Basics and Methods of Leadership in the Digital Age ILVBasics and Methods of Leadership in the Digital Age ILV1SWS2ECTSLecture contentsAgainst 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?Assessment methodsContinuous assessment Preparation and presentationTeaching methodsLecture, literature study, discussion, self-studyLanguageGerman12Basics of Ratios in Business Administration ILVBasics of Ratios in Business Administration ILV2.5SWS3ECTSLecture contents- Reading and understanding annual financial statements - Determination of basics for the analysis of ratios - Preparation of annual financial statements - Preparation of a structural balance - Functions of ratios (decision, control, steering function) - Determination and interpretation of ratios, in particular - success ratios (EBIT, gross margin, net operating profit after tax, cash flow) - Liquidity ratios (cash ratio, asset coverage, cash flow statement) - Profitability ratios (return on sales, return on investment, return on capital employed) - Capital structure ratios (equity ratio, debt ratio, debt-equity ratio) - Inventory turnover ratios (inventory turnover, accounts payable, accounts receivable, capital turnover)Assessment methodsFinal exam Final exam in the form of the practical development of ratios and interpretation of the resultsTeaching methodslecture, practical exercises, self-studyLanguageGerman2.53Internship PRInternship PR0SWS10ECTSTeaching methodsPractical work in relevant organisationsLanguageGerman-English010Project Management VOProject Management VO2SWS3ECTSLecture contentsThe course gives an overview of the following topics: - Basics of project management- Project order - Pre-project and post-project phase - Project environment analysis - Project organisation chart - Project structure plan - Milestones - Resource plan - Project controlling - Project risk analysisAssessment methodsContinuous assessment TestTeaching methodsLecture, discussion, self-studyLanguageGerman23 6. Semester LectureSWSECTSAgile Approaches and Digital Project Management ILVAgile Approaches and Digital Project Management ILV2SWS2ECTSLecture contentsThe course gives an overview of the following topics: - Digital Project Management - Business Model Canvas - Scrum - Kanban - Design Thinking - Lean Start upAssessment methodsContinuous assessment PresentationTeaching methodsLecture, discussion, self-studyLanguageGerman22Bachelor`s Examination APBachelor`s Examination AP0SWS2ECTSLanguageGerman02Integrated Case Studies under the Austrian Commercial Code (UGB) and Tax Law (incl. Negotiation and Problem-Solving Techniques) UEIntegrated Case Studies under the Austrian Commercial Code (UGB) and Tax Law (incl. Negotiation and Problem-Solving Techniques) UE1.5SWS2ECTSLecture contentsNational and International Tax Law, conflict and negotiation techniquesAssessment methodsContinuous assessment Case solutions, discussion, moot court, fictitious conflict and negotiation situations The course is held as a seminar. Students work on case studies from the areas of Corporate Tax Law, Group Tax Law and International Tax Law. Students design a presentation and take on the role of an affected party (e.g. taxpayer, tax administration). On the basis of practical case studies, accounting standards of the Austrian Commercial Code (UGB) are discussed and selected issues of Income and VAT Law, Transaction Taxes and other tax regulations (taking into account the Case Law of the Federal Fiscal Court (BFG), Administrative Court (VwGH) and European Court of Justice (ECJ)) are discussed. In the discussion, students also apply negotiation and problem-solving techniques to assert their position.Teaching methodsImpulse lecture, group work, workshopLanguageGerman1.52Reflection on Internship Experience SEReflection on Internship Experience SE1SWS2ECTSLecture contentsWritten and oral individual reflection as well as group reflection within the framework of the course Drafting and presenting a practical case from the professional internshipAssessment methodsContinuous assessment Written and oral individual as well as group reflection within the courseTeaching methodsReflection on the practical implementation of theoretical teaching and learning contents Cooperation in teams and feedback Discussion on activities in professional practiceLanguageGerman12Process Management ILVProcess Management ILV1SWS2ECTSLecture contentsThe course gives an overview of the following topics: - Recognition and understanding of processes - Business process management - Application and selection of process tools - Case studies of process implementationAssessment methodsContinuous assessment TestTeaching methodsLecture, discussion, self-studyLanguageGerman12ACL in Use UEACL in Use UE1.5SWS2ECTSLecture contents- Getting to know the ACL user interface - Creating data definitions - Working with data fields - Important analysis functions (conversion, date, financial, logical and mathematical functions) - Important menu functions (classify, statistics, Benford, merge/mix files)Assessment methodsFinal exam Practice, TestTeaching methodsComputer-based learningLanguageGerman1.52Statistics ILVStatistics ILV2SWS3ECTSLecture contentsThe course deals with the following topics: - Evaluation of data and their interpretation - Basics of descriptive statisticsAssessment methodsContinuous assessment TestTeaching methodsLecture, study of literature, discussionLanguageGerman23Tax Law - Advanced ILVTax Law - Advanced ILV2.5SWS2ECTSLecture contentsSpecial selected contents from Tax LawAssessment methodsContinuous assessment Immanent examination characterTeaching methodsLecture, discussion, group workLanguageGerman2.52Visual Analytics ILVVisual Analytics ILV2SWS3ECTSLecture contentsThe course deals with the following topics: - Evaluation of data and their visualization - Presentation and application of relevant IT software solutionsAssessment methodsContinuous assessment PresentationTeaching methodsLecture, study of literature, discussionLanguageGerman23 Legal Case Studies II (4 ECTS of your choice*)LectureSWSECTS Legal Case Studies I MODUL 612 Legal Case Studies II (6 ECTS of your choice*)LectureSWSECTS Legal Case Studies II MODUL 318Number of teaching weeks18 per semesterTimesEvery 14 days, in blocks, Fri and SatLanguage of InstructionGermanElectivesSelection and participation according to available places. There may be separate selection procedures. How you benefit The degree program prepares you for challenging tasks in financial administration, tax consulting and in international companies with accounting systems in accordance with IFRS (International Financial Reporting Standards). The program is excellent starting point for the tax consultant examination. As a graduate will find excellent career opportunities in all areas of finance, tax, accounting and business consulting. You will be suited for a position with professional responsibility in financial administration, certified public accountancy chambers and accounting departments of major companies. Your tasks in financial administration will include auditing of national companies, participation in performance management in finance departments or tax administration in project management and project management for small to medium-sized projects. On the European or international level, you will contribute your tax expertise in EU institutions and international organizations, be part of project teams and will prepare transnational benchmarking studies. Financial administrationCertified public accountant chambersLarge company accounting departmentsEU institutions and international organizationsLocal authorities and their subsidiariesCompanies and interest groups Master's degree program Tax Management Master, part-timemore Admission Admission requirements Higher education entrance qualification: School leaving certificate from a secondary school or a secondary technical school. Secondary school vocational certificate (Berufsreifeprüfung) Equivalent certificate from abroadEquivalence is determined by international agreements, validation or in individual cases a decision by the head of the academic section. University entrance qualification exam (Studienberechtigungsprüfung) Regulation for the admission of third country citizensInformation for applicants with non-Austrian (school) certificates Application To apply you will require the following documents: Birth certificate Proof of citizenship proof of residence (for third country citizens)School leaving certificate / university entrance qualification examination / proof of professional qualification/further proof of your education Letter of motivation CV in table form Please note: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. Admission procedure The admission procedure consists of a written test and an interview with the admission committee.Admission Committee: Dr. Friedrich Stanzel Mag. Roland Macho Mag.a Sylvia TrinklSusanne Kunst Dr. Andreas Berger Wolfgang Medlitsch Mag. Daniel Pfau Mag.a Eva Schrittwieser Dr. Hannes Schuh Dr. Christian Sommer Mag.a Margarete Wais AimThe aim is to ensure places are offered to those persons who complete the multi-level admission procedure with the best results. The tests are designed to assess the skills needed for a candidate's chosen profession. ProcessThe written admission test comprises a number of requirements needed to assess whether you possess the requisite basic intellectual and social emotional qualities. Candidates who achieve the required minimum level in the written admission test will be invited to an admission interview, the second stage of the admission procedure. The admission interview will provide a first impression of your personal aptitude. This includes professional motivation, an understanding of the profession, performance, problem-solving and a capacity for careful consideration. Points are assigned to each section of the test. CriteriaThe criteria for acceptance are based solely on performance. The geographical origin of the candidate has no influence on the admission decision. The admission requirements must be met in all cases. The admission committee (which comprises, among others, the head of the academic section and representatives of the teaching staff) awards places to the candidates who score highest in the tests. The process as a whole and all test and assessment results from the admission procedure are documented in a transparent and verifiable manner. Studying with disabilities If you have any questions regarding accessibility or if you have a specific need in the admission procedure due to an impairment, please contact Mag.a Ursula Weilenmann for organizational reasons as early as possible atbarrierefrei@fh-campuswien.ac.at.Since we try to take into account individual needs due to disabilities when conducting the written admission test, we ask you to indicate in your online application to Mag.a Weilenmann in which form you require support.Your contact person in the department Gender & Diversity ManagementMag.a Ursula Weilenmann, Mitarbeiterinbarrierefrei@fh-campuswien.ac.athttp://www.fh-campuswien.ac.at/barrierefrei Contact > Dr. Friedrich Stanzel Head of Degree Program Tax Management T: +43 1 606 68 77-3701friedrich.stanzel@fh-campuswien.ac.at Secretary's office Susanne Kunst Mag.a Sandra Schmalz, BScSarah PinetzYasemin Morkoc (maternity leave)Favoritenstraße 226, A.1.121100 Vienna T: +43 1 606 68 77-3700 F: +43 1 606 68 77-3809 taxmanagement@fh-campuswien.ac.atMap main campus Favoriten (Google Maps)Office hoursTue to Thu, 8.30 a.m.-12.00 p.m.Fri 8.30 a.m.-3.00 p.m. Teaching staff and research staff > Mag.a Sylvia Gutsjahr Academic Staff> Mag. Roland Macho Academic Staff> Martin Setnicka, BA MA MSc PhD Academinc Staff Cooperations and Campusnetzwerk We work closely with the Federal Ministry of Finance and with certified public accountant chambers, companies, universities, institutions and schools. This guarantees you contacts for internships, employment or participation in research and development. 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! Campusnetzwerk
1. Semester LectureSWSECTSDigital Competence Model Austria VODigital Competence Model Austria VOLector: Mag. FH. Heike Leimbach1SWS2ECTSLecture contentsThe course deals with the following topics: - Digital competence model for Austria - Digital general education - Digital competence / competence levels - European reference frameworks for digital competencesAssessment methodsContinuous assessment Active participation, testTeaching methodsLecture, literature study, discussion, practical application in self-studyLanguageGerman12Introduction to English for Tax Professionals ILVIntroduction to English for Tax Professionals ILVLector: Lawrie Moore-Walter, MBA, MA1.5SWS2ECTSLecture contentsBusiness and Financial English Presentation of professional areas in English including small talk in a professional context Selected areas of grammar Including all skill areas: listening, reading, speaking, writingAssessment methodsContinuous assessment Practical and communicative exercises Written test at the end of the semester Assignments (written, oral, audio-visual)Teaching methods- Combined use of structure- and learner-centred teaching methods - Group work and dialogues - Use of audiovisual media - Providing technical vocabulary in contextualised form using authentic materials - Complementary e-learning for repetition and consolidationLanguageEnglish1.52Introduction to Digitization VOIntroduction to Digitization VOLector: Martin Setnicka, BA MA MSc PhD1SWS1ECTSLecture contentsThe course provides an overview of the following topics: - Significance of digitization - Societal aspects of media change - Core technologies & drivers of digitization - Information, data and media competence - Digital communication and social media - Big Data & Data Management - Management & Leadership in the digital age - Digital transformation - Data protection and security / Introduction to data protection (GDPR) - Industry 4.0Assessment methodsContinuous assessment groupworkTeaching methodsLecture, discussion, self-studyLanguageGerman11Introduction to Presentation Techniques ILVIntroduction to Presentation Techniques ILVLector: Mag. Elke Schüttelkopf, MSc MBA0.5SWS1ECTSLecture contentsThe course deals with the following topics: - Communication behaviour & body language - Principles of successful communication - Communication levels - Storytelling - Simple techniques of visualization (e.g. flipcharts, whiteboards, etc.)Assessment methodsContinuous assessment PresentationTeaching methodsLecture, study of literature, discussionLanguageGerman0.51Introduction to Tax Law 1 VOIntroduction to Tax Law 1 VOLector: Manfred Krumpl, MA, MMag. Dr. LL.M. Mario Perl3.5SWS6ECTSLecture contentsIncome tax, VAT, accounting in the Austrian Commercial Code (UGB), special provisions of the Austrian Federal Fiscal Code (BAO) Income tax: subjective tax liability, objective tax liability, income, types of income, income determination, profit income, non-business income, types of profit determination, determination of surplus VAT: subjective tax liability, objective tax liability, supplies, other services, place of delivery, place of other services, transfer of tax liability, liability for VAT, input tax deduction, input tax adjustment, intra-community acquisitions, intra-community supplies, other intra-community services, threshold acquisition, mail order, chain transactions, triangular transactions, Austrian Commercial Code (UGB): accounting under company law, scope of application, recognition and valuation Austrian Federal Fiscal Code (BAO): §§ 26 to 32Assessment methodsContinuous assessment Partial examinations, final examinationTeaching methodslecture, group work, self-studyLanguageGerman3.56Introduction to Procedural Law 1 VOIntroduction to Procedural Law 1 VOLector: Markus Scheiblauer, BA MA1.5SWS3ECTSLecture contentsTax Procedural Law in Austria: - Overview of general administrative procedure/tax procedure (B-VG, AVG and others, BAO) - Areas of regulation formal/material tax law - Federal Fiscal Code (BAO): general provisions, tax authorities and parties, attachment, minutes, memoranda, inspection of files, subpoenas, settlements, notifications, deadlines, penalties, legal instructions, tax collection, investigation proceedings, evidence, estimates, separate findings, tax assessment, limitation period - Federal Fiscal Code (BAO) in practiceAssessment methodsContinuous assessment Entrance examination, group work, final examTeaching methodsLecture, group work, self-studyLanguageGerman1.53Basics of the Austrian Tax Administration and Tax Consultancy Professions in Austria VOBasics of the Austrian Tax Administration and Tax Consultancy Professions in Austria VOLector: Mag. Dr. Manfred Elmecker, Martin Pommer, BA MA1SWS2ECTSLecture contents- Legal bases of the Austrian Tax Administration - Legal bases of the tax consultancy professions - Structure and process organisation of the Austrian Tax Administration - Cooperation between the Tax Administration and tax consultancy professionsAssessment methodsContinuous assessment Group work (presentations) Multiple choiceTeaching methods- Lectures - Discussions - Group work - PresentationsLanguageGerman12Basics of Business Administration VOBasics of Business Administration VOLector: Mag. Bernd Walzer2SWS3ECTSLecture contents- General business administration - Subject, history, interrelations with economics - Objectives, terms, organisation - Legal bases, legal forms - Connections between accounting - cost accounting - business administration - Personnel planning - personnel costs of the employer - Static and dynamic investment calculation procedures - Financing calculation - Development of a business planAssessment methodsContinuous assessment Written final examination, preparation of a business planTeaching methodsActive participation in discussions on current issuesLanguageGerman23Basics of Cost Accounting ILVBasics of Cost Accounting ILVLector: Dr. Katharina van Bakel-Auer1.5SWS2ECTSLecture contents- Tasks of cost and performance accounting - Systems of cost accounting - Accounting objects, allocation principles and systematization of costs and services - Cost allocation - Cost unit income statement - Cost accounting as a short-term control instrument (price floors, break-even analysis) - Cost accounting as a control instrument (variance analyses)Assessment methodsFinal exam Final examTeaching methodsIn the course, the theoretical basis is taught and developed with the help of practice examples. Lecture, group work, self-studyLanguageGerman1.52MS Office ILVMS Office ILVLector: Ludwig Moser0.5SWS1ECTSLecture contentsThe course deals with the following topics: - Microsoft Word- Creating and editing text documents - Formatting (text, paragraph, etc.) - Inserting and editing tables, images, etc. - Creating and editing serial letters - Creating and printing page properties - Tips and tricks - Microsoft Power Point- Basics of a presentation - Using and editing slide masters - Presenting information in an understandable way (graphics, images, etc.) - Image editing - Layout and design - Diagrams and presentations - Tips and tricksAssessment methodsContinuous assessment PresentationTeaching methodsLecture, study of literature, discussionLanguageGerman0.51Legal Basics of the EU VOLegal Basics of the EU VOLector: Roman Schmidl, MA2SWS3ECTSLecture contentsHistory of the EU (1 unit) Historical development of the EU to its current basic structure (3 units) EU institutions (6 units) Sources of EU Law (2 units) Relationship between EU Law and the law of the MS (2 units) Written test (1 unit)Assessment methodsFinal exam Written exam (final)Teaching methodslecture, group work in small groups, presentation of prepared topicsLanguageGerman23Austrian Legal System under Constitutional Law VOAustrian Legal System under Constitutional Law VOLector: Roman Schmidl, MA2SWS4ECTSLecture contentsBasic Concepts of Law, Structure of Stages, Basic Principles (4 units) Constitutional Law Basics, Competences (3 units) Legislature (4 units) Executive (4 units) Judicature (4 units) Written Examination (1 unit)Assessment methodsFinal exam Written examinationTeaching methodslecture, group work in small groups, presentation of prepared topicsLanguageGerman24
2. Semester LectureSWSECTSIntroduction to Tax Law 2 VOIntroduction to Tax Law 2 VOLector: MMag. Dr. LL.M. Mario Perl1SWS2ECTSLecture contentsCorporate Income Tax, Value-added Tax, Income Tax, UGB Accounting Repetition and consolidation of the first semester's course content Corporate Income Tax: subjective tax liability, unlimited and limited tax liability (especially the second type), income determination, deposits, withdrawals, use of income, group taxation, investment income, non-deductible expenses, tax collectionAssessment methodsContinuous assessment Partial examinations, final examinationTeaching methodslecture, group work, self-studyLanguageGerman12Introduction to Procedural Law 2 and Fiscal Criminal Law VOIntroduction to Procedural Law 2 and Fiscal Criminal Law VOLector: Daniela Linzer, MA, Herbert Richter, BA MA, Markus Scheiblauer, BA MA2SWS4ECTSLecture contentsTax Procedural Law in Austria: - Consolidation, practical application and practice of the basic knowledge of the Austrian Tax Procedural Law acquired in the lecture "Introduction to Tax Procedural Law 2"; - Individual application of tax procedural regulations through analysis, structured evaluation and discussion of relevant literature and case lawAssessment methodsContinuous assessment - Term paper - Presentation - Oral examinationTeaching methodsExerciseLanguageGerman24Basics of Private Law VOBasics of Private Law VOLector: Armin Ahari, LL.M., BSc, Dr. Stephan Foglar-Deinhardstein1.5SWS3ECTSLecture contentsIntroduction to Private Law and the basic principles of - Contract Law - Disruption of Services and Compensation for Damages Law - Legal Representation Law - Property Law - Family and Inheritance LawAssessment methodsContinuous assessment Achievement is determined by means of a computer-based intermediate test (multiple choice) and a final examination (multiple choice, knowledge questions, case studies).Teaching methodsTheory lecture and joint solution of case studiesLanguageGerman1.53Basics of Accounting VOBasics of Accounting VOLector: Mag. Helga Rohner2SWS3ECTSLecture contents- Introduction to double-entry accounting- Content and tasks - Accounting obligations - General accounting principles - Accounting of simple current business transactions without/with VAT - Fixed assets: principles of capitalisation and valuation - Current assets: principles of capitalisation and valuation (inventories, receivables) - Accruals and deferrals: Calculation, creation and release of provisions - Accruals: Calculation, creation and reversal - Preparation of simple annual financial statements (balance sheet, profit and loss account)Assessment methodsFinal exam Final examTeaching methodsIn this course, the theoretical basics are systematically taught and illustrated with concrete examples. Lecture, group work, self-studyLanguageGerman23Software Applications - Basics ILVSoftware Applications - Basics ILV1SWS2ECTSLecture contentsThe course deals with the following topics: - MS Excel- General introduction, concepts & efficient working - Functions - Data tools - Digitization in tax & accounting- Current developments and practical examples - Case study in MS ExcelAssessment methodsContinuous assessment Assuring learning outcomes via learning platform Case study in Excel to query learning outcomesTeaching methodsLecture, literature study, discussion, computer-aided learningLanguageGerman12Software Applications for Tax Managers - Advanced ILVSoftware Applications for Tax Managers - Advanced ILV3SWS5ECTSLecture contentsThe course deals with the following topics: - MS Excel- Extended concepts and shortcuts - Advanced functions - Advanced data tools - Analysis and visualization of large amounts of data - Digitization in tax & accounting- Current developments and practical examples - Automation: Concepts for the use of software robots and macros - Case study in MS ExcelAssessment methodsContinuous assessment Assuring learning outcomes via learning platform Case study in Excel to query learning outcomes (query data sets, visualizations, comprehension questions)Teaching methodsLecture, study of literature, discussionLanguageGerman35Drivers and Trends (of Digitization) ILVDrivers and Trends (of Digitization) ILVLector: Ing. Mag.(FH) Eberhard Bayerl, Dr. Michael Ginner, Msc MBA, Martin Setnicka, BA MA MSc PhD1SWS2ECTSLecture contentsThe course deals with the following topics: - Drivers and current trends of digitization in the field of tax and accounting - Status quo of the solution approaches on the market including outlook - Examples of current applications, among others in the field of e-government - Meaning, vision, strategy in the IT area - Classification of the digital strategy into the corporate strategy - Digital readiness, maturity level of organisations for digitization offensives - Principles of cost-benefit-analysis for IT strategy - IT landscape, interfaces, requirement managementAssessment methodsContinuous assessment TestTeaching methodsLecture, literature study, discussion, self-studyLanguageGerman12A Practical Introduction to Tax Law - Exercises UEA Practical Introduction to Tax Law - Exercises UELector: Manfred Krumpl, MA1.5SWS1ECTSLecture contentsCorporate Income Tax, Value-added Tax, Income Tax, UGB AccountingAssessment methodsContinuous assessment Partial examinations, final examinationTeaching methodslecture, group work, self-studyLanguageGerman1.51Introduction to Procedural Law - Exercise UEIntroduction to Procedural Law - Exercise UELector: Markus Scheiblauer, BA MA1SWS1ECTSLecture contentsTax Procedural Law in Austria: - consolidation, practical application and practice of the basic knowledge of Austrian Tax Procedural Law acquired in the lectures "Introduction to Procedural Law 1 and 2"; - individual application of tax procedural regulations through analysis, structured evaluation and discussion of relevant literature and case lawAssessment methodsContinuous assessment -term paper -presentation -oral examinationTeaching methodsLecture, group work, self-studyLanguageGerman11Business and Company Law ILVBusiness and Company Law ILVLector: MMag. Dr. LL.M. Mario Perl, Mag. Gottfried Schellmann2.5SWS4ECTSLecture contentsIntroduction to Business and Company Law: - Commercial Code - GmbH Act - Stock Corporation Act - Private Foundations Act - Cooperatives Act - Business Reorganisations - Relevant links to Tax Law - European Union Law on Company LawAssessment methodsFinal exam Final examinationTeaching methodsSelf-study Lecture DiscussionLanguageGerman2.54English for Tax Professionals I ILVEnglish for Tax Professionals I ILVLector: Mag. Michaela Fellinger, Mag.a Sylvia Gutsjahr, Lawrie Moore-Walter, MBA, MA, Mag. Ingeborg Voller-Pfeifer2SWS3ECTSLecture contents- Expansion and consolidation of specialist language competence in the area of business and financial English by using authentic materials (Including all skills: listening, reading, speaking, writing) - Communicative and practical exercises to expand specialist vocabulary - Training of general and specialist language skills as well as business skills (such as presentations and meetings) in the foreign language - Selected areas of grammarAssessment methodsContinuous assessment - Practical and communicative exercises - Presentations - Written test at the end of the semester - Homework (written, oral, audiovisual)Teaching methods- Combined use of structure- and learner-centred teaching methods - Subject-related role-plays, group work and dialogues - Use of audio-visual media - Transmission of technical vocabulary in contextualised form by using authentic materials - Supplementary e-learning for repetition and consolidationLanguageEnglish23
3. Semester LectureSWSECTSData Protection, DSGVO, Money Laundering Prevention VOData Protection, DSGVO, Money Laundering Prevention VO1SWS2ECTSLecture contents- Understanding basic concepts, legal foundations and basic concepts of Data Protection Law and Money Laundering Prevention Regulations at European and Austrian level (2 units lecture + 2 units self-study) - Understanding basic principles of legal implementation requirements with regard to legally compliant data protection management in companies (6 units lecture + 4 units self-study) - Understanding legal foundations and basic concepts of Money Laundering Prevention Regulations at European and Austrian level (1 unit lecture 2 + units self-study) - Explanation of important practical issues using current practical and judicial examples (1 unit lecture 2+ units self-study)Assessment methodsFinal exam Multiple-choice test to assess learning outcomesTeaching methodsInteractive lecture; computer-supported learningLanguageGerman12Basics of Employment and Labour Law VOBasics of Employment and Labour Law VO1SWS2ECTSLecture contents- Civil Servants Act/Contractual Employees Act - Constitutional foundations - Types of public service relationship - Basics and legal sources of Labour Law - Conclusion and contents of the employment contract - General rights and duties in the employment relationshipAssessment methodsContinuous assessment Final exam plus mini-presentationTeaching methodsLecture, group work, self-studyLanguageGerman12Income Tax Law for Individuals ILVIncome Tax Law for Individuals ILV3SWS4ECTSLecture contentsContents: - Basics of the Income Tax Act 1988 - Personal and material tax liability - Types of income - Operational income - Types of profit determination - Profit determination (balance sheet) - Investment subsidies - Valuation, depreciation - Non-operational income, especially income from capital assets, rental and leasing, property sales - CollectionAssessment methodsFinal exam Final examTeaching methodsLecture, group work, self-studyLanguageGerman34Income Tax Law for Businesses ILVIncome Tax Law for Businesses ILV2SWS4ECTSLecture contents- Basics of the KStG 1988 - Personal and material tax liability - Differences in the taxation of co-entrepreneurs and corporations - Associations, in particular non-profit corporations - Public corporations - Businesses of a commercial nature - Group taxation - Contributions, distributions - Exemptions from participation income - Investment income exemptions, nesting privilege - Taxation of apportionmentAssessment methodsFinal exam Final examTeaching methodsLecture, group work, self-studyLanguageGerman24Basics of International Accounting, IFRS VOBasics of International Accounting, IFRS VO2SWS3ECTSLecture contents- Fields of application and structure of the standards - Preparation of balance sheets, income statements, cash flow statements and statements of changes in equity - Recording of simple transactions - Valuation methods according to IFRS - Application of the valuation methods to selected assetsAssessment methodsContinuous assessment Pretest 20 %, Participation 20 %, Final test 60 %.Teaching methods- 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 the topics by completing a final testLanguageGerman23National Databases ILVNational Databases ILV2SWS2ECTSLecture contents- Queries in RIS (Austrian Federal Law Gazette, Federal Law, judicature, etc.) - Queries in Findok (financial documentation) - Queries in Lexis360, Linde Digital, RDB from Manz - Referrals in the commercial register, central trade register, register of associations - Referrals in the land register - Referrals in the edict fileAssessment methodsContinuous assessment Homework and written examinationTeaching methodsCooperative learningLanguageGerman22Special Cases of Financial Reporting ILVSpecial Cases of Financial Reporting ILV2SWS4ECTSLecture contents- Annual financial statements and the components of the annual financial statements of sole proprietorships, partnerships and corporations - Valuation of assets and liabilities (valuation of non-depreciable and depreciable fixed assets, inventories, receivables, accruals and deferrals, provisions, liabilities) - Calculation and booking of Corporate Income Tax - Depiction and booking of equity capital for sole proprietorships, partnerships and corporations - Preparation of balance sheetsAssessment methodsFinal exam Final examTeaching methodsIn the course, the theoretical basics are taught and worked out by means of exercises. Lecture, group work, self-studyLanguageGerman24National VAT Law I ILVNational VAT Law I ILV2SWS3ECTSLecture contents- UStG (VAT Law) general part, in particular- taxable facts - term of entrepreneur - supplies - other services - invoice - input tax deduction - arising of the tax debt - tax debtorAssessment methodsFinal exam Final written examinationTeaching methodsLecture and exercisesLanguageGerman23National VAT Law II ILVNational VAT Law II ILV2SWS3ECTSLecture contents- UStG (VAT Law) general part, in particular - delimitation of supply/other services - exemptions, including real estate small businesses - tax rates - common/actual taxation - LuF flat-rate taxation - travel services - differential taxation - liability - Introduction Single MarketAssessment methodsFinal exam Final written examinationTeaching methodsLecture and exercisesLanguageGerman23English for Tax Professionals II ILVEnglish for Tax Professionals II ILV1.5SWS2ECTSLecture contents- Enhancement and consolidation of technical language competence in the field of business and financial English using authentic materials (including all skills: listening, reading, speaking, writing) - Relevant terminology and typical structures in the field of contract English - Training of general and subject-related language skills for work meetings - Selected areas of grammar - Digitization in the field of taxationAssessment methodsContinuous assessment - Practical and communicative exercises - Written test at end-of-term - Homework (written, oral, audiovisual)Teaching methods- Flipped classroom - Combined use of structure- and learner-centred teaching methods - Subject-related role-plays, group work and dialogues - Use of audiovisual media - Transmission of technical vocabulary in contextualised form using authentic materials - Supplementary e-learning for repetition and consolidationLanguageEnglish1.52Scientific Working ILVScientific Working ILV1SWS1ECTSLecture contents- Commercial international databases (Amadeus, Orbis, RoyaltyStat, U.S. Securities and Exchange Commission) - Research quality - Risk profiles to identify "high tax risk potentials"Assessment methodsFinal exam TestTeaching methodsComputer-based learningLanguageGerman11
4. Semester LectureSWSECTSCore Technologies of Digitization, Robotics VOCore Technologies of Digitization, Robotics VO2SWS3ECTSLecture contentsThe course gives an overview of the following topics: - Presentation and explanation of the core technologies, such as Blockchain, Internet of Things, Artificial Intelligence - Exemplification of current application examples, for instance in the area of e-government - Status quo of solutions on the market including outlookAssessment methodsContinuous assessment TestTeaching methodsLecture, discussion, self-studyLanguageGerman23Accounting and Financial Reporting Practice UEAccounting and Financial Reporting Practice UE1.5SWS2ECTSLecture contentsThe financial statements according to the Austrian Commercial Code (UGB) - Balance sheet date - Special issues in connection with acquisition and production costs - Balance sheet reporting of public subsidies and grants - Balance sheet reporting of leases - Immaterial fixed assets, in particular balance sheet reporting of goodwill - Balance sheet reporting of investments, income from investments and expenses in connection with investments (depreciation by seven decimal places) - Discounting of long-term receivables - Balance sheet reporting of long-term provisions - Balance sheet reporting of deferred taxes - Equity of corporations (balance sheet reporting of acquisition of own shares, balance sheet reporting of capital increases, outstanding dividends versus deposit repayments according to § Section 4 (12) EStGAssessment methodsFinal exam Final examTeaching methodsIn the course, the theoretical basics are taught and developed and critically discussed on the basis of exercises. Lecture, group work, self-studyLanguageGerman1.52Required Elective SAP or BMD ILVRequired Elective SAP or BMD ILV1SWS2ECTSLecture contentsThe course gives an overview of the following topics: Group 1 - BMD: - Introduction to the programme - Bookkeeping - Merchandise management - Wage and Salary Accounting (master data, recording of payments, net accounting and DN transfer, external accounting, monthly closing and accounting, annual evaluations) - Cost Accounting (master data, cost centers - cost units, incoming invoices, outgoing invoices, bank postings, imputed costs, transfer from financial accounting to cost accounting, evaluation of cost accounting data) - Year-end closing (closing operations, annual transfer) - Cash method of accounting (data transfer and master data, cash, bank and goods receipt ledger, asset accounting) Group 2 - SAP: - Introduction to the programme - Maintenance of master data (maintenance of G/L account master data, display of vendor, customer and asset master data) - Cost elements and cost centers - Document processing (SAP document principle, processing of G/L account postings, maintenance and reversal of documents) - Processing of parked documents, reference documents, recurring entries, accrual documents (passive and active accruals) - Account analysis - Closing operations - ReportingAssessment methodsContinuous assessment TestTeaching methodsLecture, discussion, self-studyLanguageGerman12Tax Claim, Authorities and Office Hours, incl. Digital Applications like Finanz Online ILVTax Claim, Authorities and Office Hours, incl. Digital Applications like Finanz Online ILV1.5SWS3ECTSLecture contentsTax Procedural Law in Austria: - Origin of the tax claim, in particular in the case of unlimited/limited tax liability - Total debt, liability provisions, universal legal succession - Assessment - Economic approach, abuse, fictitious transactions and attribution - Dependants, residence, registered office - Commercial enterprise, permanent establishment, commercial business, asset management - Common benefit, charity, church purposes - Relationship to foreign countries incl. regulation § 48 BAO - Fiscal secrecy obligation - Subjective competence of the tax authorities - Parties and their representationAssessment methodsContinuous assessment Group work Presentation Oral examinationTeaching methodsLecture, group work, self-studyLanguageGerman1.53Tax Collection ILVTax Collection ILV1.5SWS3ECTSLecture contentsTax Procedural Law in Austria: - Appointment, minutes, memorandum, inspection of files, summonses - Discharges - notifications - Delivery of notifications including the Service of Documents Act - Deadlines, penalties and legal instructions - Consistency of taxation - Official channels, hearing of parties, prohibition of innovations, preliminary questions - Obligations, in particular the duty to disclose, tell the truth, to notify and to provide evidence - Order to provide information, confirmation of research - Retention of books and records, obligation to register, duty to declare taxes - Collection, inspection, external audit, accompanying control - Duty to provide services, in particular cooperation with courts, local authorities and the ÖNB - Recipient, including surcharge § 22 Section 3 KStG, evidence, valuation - Special findings, assessment notices, tax assessment, interest assessment - Limitation period (start, suspension, extension, absolute limitation period)Assessment methodsContinuous assessment Group work Presentation Oral examinationTeaching methodsIntegrated courseLanguageGerman1.53Current Cases (Bachelor Thesis 1) SECurrent Cases (Bachelor Thesis 1) SE1SWS4ECTSLecture contentsCurrent issues and facts of Income Tax Law Drafting of bachelor thesis 1Assessment methodsContinuous assessment Immanent examination characterTeaching methodsSeminarLanguageGerman14Big Data and Data Management VOBig Data and Data Management VO1SWS2ECTSLecture contentsThe course deals with the following topics: - Big Data- Significance and interpretation of Big Data - Data sources - Data Analytics- Development of Data Analytics - Strategy (data strategy, digitization, management, etc.) - Application examples of Predictive Analytics, Artificial Intelligence, etc. - Big Data in connection with industry 4.0Assessment methodsContinuous assessment PresentationTeaching methodsLecture, study of literature, discussionLanguageGerman12Compliance Assurance ILVCompliance Assurance ILV1.5SWS2ECTSLecture contentsAssurance Compliance: - External audit and accompanying inspections - Tax control system - internal control system - Audit of processes instead of documents - Multilateral audits (horizontal monitoring)/Joint Audit (EU/OECD) - International Compliance Assurance Programme (OECD) - Tax Risk Management (Corporation/Tax Administration) - Ethics in Tax LawAssessment methodsContinuous assessment - Group work - Presentation - Oral examinationTeaching methodsLecture, group work, self-studyLanguageGerman1.52Data Governance VOData Governance VO2SWS3ECTSLecture contentsThe course gives an overview of the following topics: - Data Governance- Value in corporate management - Tasks in the company - Data Lake - Identification of rolesAssessment methodsContinuous assessment Will be announced during the detailed development of the course.Teaching methodsLecture, discussion, self-studyLanguageGerman23Basics of International Tax Law ILVBasics of International Tax Law ILV1SWS2ECTSLecture contents- Legal sources of International Tax Law - Three-step technology - National Foreign Tax Law - Bi-and Multilateral Treaty Law - European Union Law (primary law, secondary law on direct taxes) - Transfer pricing (transfer prices between associated companies)Assessment methodsFinal exam Final written examinationTeaching methodsLecture, group work, self-study The course is partly held in English (OECD documents, etc).LanguageGerman-English12IT Application Programmes for Tax Managers - Case Studies ILVIT Application Programmes for Tax Managers - Case Studies ILV3SWS4ECTSLecture contentsThe course deals with the following topics: - Perception of roles and functions in process digitization - Solution approaches for implementation in accounting and tax functions- Cloud ComputingTax - Tax Technology Solution - mass data analysis (VAT declaration tools, etc.), Tax ICS - Business Intelligence - AI Solutions - BotsAssessment methodsContinuous assessment TestTeaching methodsLecture, discussion, self-studyLanguageGerman34
5. Semester LectureSWSECTSGrundlagen der Steuerrelevanz von Virtual Reality, Augmented Reality und artificial intelligence ILVGrundlagen der Steuerrelevanz von Virtual Reality, Augmented Reality und artificial intelligence ILV1SWS2ECTSLanguageGerman12Übung Binnenmarktregelung und EU Richtlinien UEÜbung Binnenmarktregelung und EU Richtlinien UE1.5SWS1ECTSLanguageGerman1.51Tax Collection and Legal Protection ILVTax Collection and Legal Protection ILV1.5SWS2ECTSLecture contentsTax Procedural Law in Austria: - Due date, payment, additional charges - Security deposits, liability notices, enforceability, write-off - Security (freezing order - cooperation in tax investigation, tax security) - Statute of limitations for collection of due taxes - Ordinary legal remedies (appeal, appeal proceedings, Austrian Federal Fiscal Court (BFG) proceedings, official appeal) - Other measures/legal force breakthrough titles, in particular annulment of notice and resumption of proceedingsAssessment methodsContinuous assessment Group work Presentation Oral examinationTeaching methodsLecture, group work, self-studyLanguageGerman1.52E-Commerce and EU One-Stop Shops SEE-Commerce and EU One-Stop Shops SE1SWS1.5ECTSLecture contents- Import mail order trade - Intra-community mail order trade - Support through electronic interfaces - Electronically supplied services - Small business regulation - Recording obligations of electronic interfaces - Due Diligence VAT Regulation (Austrian UStV) - Liability of electronic interfaces - IOSS - Non-EU OSS - EU-OSS - Special regulation according to § 26b UStGAssessment methodsContinuous assessment Evaluation of the seminar paper and the presentation (including answering relevant questions of the lecturer during the presentation)Teaching methodsPreparation of seminar papers and presentationsLanguageGerman11.5Determination of the Facts and Circumstances Relevant to Decisions on the Basis of Current Case Law ILVDetermination of the Facts and Circumstances Relevant to Decisions on the Basis of Current Case Law ILV1SWS2ECTSLecture contentsCurrent Case LawAssessment methodsContinuous assessment Preparation of a case study Presentation of the case studyTeaching methods- Lecture - Single papers - Self-studyLanguageGerman12Conception of Case Studies SEConception of Case Studies SE1SWS1ECTSLecture contents- Selection of topic for bachelor thesis 2 - Choice of specialisation for bachelor thesis 2Assessment methodsContinuous assessment Course immanent examination characterTeaching methodsSeminarLanguageGerman11Case Studies on Income Tax Law Taking Digital Developments into Account SECase Studies on Income Tax Law Taking Digital Developments into Account SE1SWS2ECTSLecture contentsStudents prepare a case study from the field of Income Tax Law (facts and solution) and complete a written test (case studies on Income Tax Law) taking into account current developments in the field of taxation in the digital economy. Both also serve as preparation for the bachelor thesis and bachelor examination.Assessment methodsContinuous assessment Written case study Written testTeaching methods- Lecture - Single papers - Self-studyLanguageGerman12Cross-border Tax Cases ILVCross-border Tax Cases ILV2.5SWS3.5ECTSLecture contents- Differentiation of supplies and other services - Delivery of goods and services - Delivery of goods for assembly - Exemptions with regard to import, export and transit - Delivery of goods for export - Contract processing of goods for export - Imports - Import VAT (EUSt) - EUSt deduction - Intra-community acquisition - Intra-communityl movement of goods - Consignment stock scheme - Tax exemptions in the Single Market - Intra-community supply - Recapitulative statement - Triangular transactionAssessment methodsFinal exam Final written examinationTeaching methodsLecture and exercisesLanguageGerman2.53.5Basics and Methods of Leadership in the Digital Age ILVBasics and Methods of Leadership in the Digital Age ILV1SWS2ECTSLecture contentsAgainst 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?Assessment methodsContinuous assessment Preparation and presentationTeaching methodsLecture, literature study, discussion, self-studyLanguageGerman12Basics of Ratios in Business Administration ILVBasics of Ratios in Business Administration ILV2.5SWS3ECTSLecture contents- Reading and understanding annual financial statements - Determination of basics for the analysis of ratios - Preparation of annual financial statements - Preparation of a structural balance - Functions of ratios (decision, control, steering function) - Determination and interpretation of ratios, in particular - success ratios (EBIT, gross margin, net operating profit after tax, cash flow) - Liquidity ratios (cash ratio, asset coverage, cash flow statement) - Profitability ratios (return on sales, return on investment, return on capital employed) - Capital structure ratios (equity ratio, debt ratio, debt-equity ratio) - Inventory turnover ratios (inventory turnover, accounts payable, accounts receivable, capital turnover)Assessment methodsFinal exam Final exam in the form of the practical development of ratios and interpretation of the resultsTeaching methodslecture, practical exercises, self-studyLanguageGerman2.53Internship PRInternship PR0SWS10ECTSTeaching methodsPractical work in relevant organisationsLanguageGerman-English010Project Management VOProject Management VO2SWS3ECTSLecture contentsThe course gives an overview of the following topics: - Basics of project management- Project order - Pre-project and post-project phase - Project environment analysis - Project organisation chart - Project structure plan - Milestones - Resource plan - Project controlling - Project risk analysisAssessment methodsContinuous assessment TestTeaching methodsLecture, discussion, self-studyLanguageGerman23
6. Semester LectureSWSECTSAgile Approaches and Digital Project Management ILVAgile Approaches and Digital Project Management ILV2SWS2ECTSLecture contentsThe course gives an overview of the following topics: - Digital Project Management - Business Model Canvas - Scrum - Kanban - Design Thinking - Lean Start upAssessment methodsContinuous assessment PresentationTeaching methodsLecture, discussion, self-studyLanguageGerman22Bachelor`s Examination APBachelor`s Examination AP0SWS2ECTSLanguageGerman02Integrated Case Studies under the Austrian Commercial Code (UGB) and Tax Law (incl. Negotiation and Problem-Solving Techniques) UEIntegrated Case Studies under the Austrian Commercial Code (UGB) and Tax Law (incl. Negotiation and Problem-Solving Techniques) UE1.5SWS2ECTSLecture contentsNational and International Tax Law, conflict and negotiation techniquesAssessment methodsContinuous assessment Case solutions, discussion, moot court, fictitious conflict and negotiation situations The course is held as a seminar. Students work on case studies from the areas of Corporate Tax Law, Group Tax Law and International Tax Law. Students design a presentation and take on the role of an affected party (e.g. taxpayer, tax administration). On the basis of practical case studies, accounting standards of the Austrian Commercial Code (UGB) are discussed and selected issues of Income and VAT Law, Transaction Taxes and other tax regulations (taking into account the Case Law of the Federal Fiscal Court (BFG), Administrative Court (VwGH) and European Court of Justice (ECJ)) are discussed. In the discussion, students also apply negotiation and problem-solving techniques to assert their position.Teaching methodsImpulse lecture, group work, workshopLanguageGerman1.52Reflection on Internship Experience SEReflection on Internship Experience SE1SWS2ECTSLecture contentsWritten and oral individual reflection as well as group reflection within the framework of the course Drafting and presenting a practical case from the professional internshipAssessment methodsContinuous assessment Written and oral individual as well as group reflection within the courseTeaching methodsReflection on the practical implementation of theoretical teaching and learning contents Cooperation in teams and feedback Discussion on activities in professional practiceLanguageGerman12Process Management ILVProcess Management ILV1SWS2ECTSLecture contentsThe course gives an overview of the following topics: - Recognition and understanding of processes - Business process management - Application and selection of process tools - Case studies of process implementationAssessment methodsContinuous assessment TestTeaching methodsLecture, discussion, self-studyLanguageGerman12ACL in Use UEACL in Use UE1.5SWS2ECTSLecture contents- Getting to know the ACL user interface - Creating data definitions - Working with data fields - Important analysis functions (conversion, date, financial, logical and mathematical functions) - Important menu functions (classify, statistics, Benford, merge/mix files)Assessment methodsFinal exam Practice, TestTeaching methodsComputer-based learningLanguageGerman1.52Statistics ILVStatistics ILV2SWS3ECTSLecture contentsThe course deals with the following topics: - Evaluation of data and their interpretation - Basics of descriptive statisticsAssessment methodsContinuous assessment TestTeaching methodsLecture, study of literature, discussionLanguageGerman23Tax Law - Advanced ILVTax Law - Advanced ILV2.5SWS2ECTSLecture contentsSpecial selected contents from Tax LawAssessment methodsContinuous assessment Immanent examination characterTeaching methodsLecture, discussion, group workLanguageGerman2.52Visual Analytics ILVVisual Analytics ILV2SWS3ECTSLecture contentsThe course deals with the following topics: - Evaluation of data and their visualization - Presentation and application of relevant IT software solutionsAssessment methodsContinuous assessment PresentationTeaching methodsLecture, study of literature, discussionLanguageGerman23 Legal Case Studies II (4 ECTS of your choice*)LectureSWSECTS Legal Case Studies I MODUL 612 Legal Case Studies II (6 ECTS of your choice*)LectureSWSECTS Legal Case Studies II MODUL 318
> Dr. Friedrich Stanzel Head of Degree Program Tax Management T: +43 1 606 68 77-3701friedrich.stanzel@fh-campuswien.ac.at