The Master degree will qualify you to assume managerial responsibilities in various fields:
Tax Management builds on the Bachelor's degree of the same name and deepens your knowledge of European and international tax matters and business administration. This is all the more important in view of the fact that international IFRS-compliant accounting standards are constantly developing and are applied to more and more enterprises. With your enhanced consulting skills and up to date know-how you will be well prepared for managerial responsibilities in financial administration for international companies or in the field of business consultancy.
Susanne Kunst Mag.a Sandra Schmalz, BScYasemin MorkocFavoritenstraße 226, A.1.12 1100 Vienna T: +43 1 606 68 77-3700 F: +43 1 606 68 77-3809 firstname.lastname@example.org
Office hoursTue. to Thu. 8.30 a.m.-12.00 noon Friday 8.30 a.m. to 3.00 p.m.
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Application period for academic year 2020/21
more information to follow
tuition fee / semester:
+ ÖH premium + contribution**
* Tuition fees for students from third countries € 727 per semester
**for additional study expenses (currently up to €83 depending on degree program and year)
You are already familiar with tax law and business administration. You may already be working in financial administration or in a company and you have professional experience in applied tax law. You would like to specialize and also to develop personally, to expand your knowledge on taxation and international accounting and strengthen your competency in consultancy. You are willing to shoulder management responsibilities. You actively analyze changing requirements, applying an interactive approach. You aim to improve your understanding and analysis of global financial developments and interactions.
Our curriculum is also based on close cooperation with the Federal Ministry of Finance. The degree program was developed together with the Federal Ministry of Finance and the Institute of Austrian Certified Public Accountants. The content reflects theoretical know-how and practical experience in the business consulting professions. Numerous experts from the Federal Government and others from chambers and companies lecture in the study courses. You will have the opportunity to exchange expertise with lecturers and study colleagues from financial administrations, certified public accountant chambers and accounting departments of large companies and to establish a strong personal network for your future career. Practical relevance is also guaranteed at our Campus Lecture evenings, which are open to all and feature contributions from prominent experts.
The master degree program builds on the bachelor degree program in Tax Management and is an advanced step in the consistent implementation of a fully-fledged and globally comparable degree program in the field of finances and tax. As opposed to university studies such as law or economy, the part-time master degree program and also the bachelor degree program are interdisciplinary, tailored degree programs which may be completed in the minimum period. It will deepen your knowledge of national and international tax matters. The focus on International Financial Reporting Standards (IFRS), is tailored for accounting responsibility at international enterprises or the auditing of large companies. The degree program strengthens your consulting competency, especially in the field of business and tax consulting. New Public Management strategies and management tools will enhance your leadership profile.
Your expertise will enable you to develop tailored solutions to topical financial issues in the global context.
Lector: Dr. Katharina van Bakel-Auer
> Introduction to cost accounting, cost type, cost center and cost unit accounting> Costing> Financial Planning> Basics of Budgeting
Lector: FH-Prof. Dr. Dieter Christian, Mag. Magdalena Kuntner
Subject of the course is to impart basic knowledge in the field of International Financial Reporting Standards (IFRS). These topics are covereds:> Basic concepts of IFRS> Components of the financial statements> Accounting treatment for inventories> Borrowing costs as part of the manufacturing cost> Tangible assets> Investment properties> Intangible assets> Impairment in accordance with IAS 36> Lease from the perspective of the lessee> provisions
Lector: FH-Prof. Dr. Dieter Christian, Florian Laure, MSc (WU), LL. B. (WU)
> Presentation of selected issues in the financial statements according to UGB and simultaneous discussion of their tax treatment> Discussion of the accounting standards of the UGB> Selected Issues in earnings and sales tax legislation, the transfer taxes and other charges on the basis of related examples
Lector: Mag. Reinhard Reschny
> basic knowledge of investment and financing> the functioning of models and their importance in finance> investment decisions on the basis of static models> investment decisions on the basis of dynamic models> present value method in detail > investment decisions under uncertainty
Lector: Dr. Andrei Alexandru Bodis, Dr. Alexandra Wild-Simhofer
> special questions of ascertainment of profits> special questions of assessment> ascertainment of profits and assessment of co-entrepreneurship > special questions of withholding tax
Lector: MMag. Dr. Gerd Konezny, Mag. Michael Radasztics
Special topics with regard to practical problems and the relevant judicature:> legal innovations and trends> corrected return (§ 29 FinStrG)> delicts (§§ 33 ff FinStrG)> differences in procedural law to BAO (§§ 98 ff FinStrG, Art 6 MRK)> special problems (§§ 1-14 FinStrG, etc)> economic crime > delicts of Criminal Law for Fiscal Offences: from the fiscal authority to the public prosecution department and the main hearing in court
Lector: Dr. Michael Schilcher, Mag. Michael Schwarzinger
> Group Taxation> Exemption of Income from Investment> Tax Liability> Hidden Profit Distribution> Non deductible expenses
multiple choice test per unit and module exam
Lector: Dr. Christian Lenneis, KR Hannes Mitterer, Dr. Angela Stöger-Frank
Special topics with regard to practical problems and the relevant judicature:> legal innovations and trends> liability in Substantive Tax Law (§§ 9 ff, 80 ff BAO)> the flexible system between fiscal authority and taxpayer with regard to the Collection of Tax (§§ 114 ff, 118, 119ff, 143 ff, 161 ff, 184 BAO)> limitation of time (§§ 207 ff BAO)> exemptions in legal force (§§ 293 ff BAO)> special problems
Lector: Gerhard Braunsteiner, BA, Mag. Wolfgang Exl
> Employment Law> Social Security Law> Income tax> Municipal tax
Lector: Mag. Günther Neugschwandtner
> introduction to business taxation> basics of the choice of legal structure> taxation of individual enterprises, non-incorporated firms (integrative and separated ascertainment of profits) and incorporated firms> introduction to tax balance Sheets> Group Taxation> private foundation
final exam, participation in class
Lector: Lawrie Moore-Walter, MBA, MA, Mag.a Sylvia Trinkl
Lector: Mag. Hannah Glatz, Dr. Christina Pfau
Lector: Dr. iur. Anton Geist, LL.M., Ing. Mag.(FH) Gottfried Hennig
Lector: Mag. Karin Bartalos
Lector: Mag. Konrad Fuhrmann
Lector: Mag.a (FH) Eva M. Schrittwieser
Lector: Dr. Andrei Alexandru Bodis, Mag. Andrea Ebner
Lector: Mag. Mario Mayr, LL.M., Mag. Robert Pernegger
Lector: Ing. Mag.(FH) Gottfried Hennig, Mag. (FH) Barbara Ofner
Lector: Mag. Daniel Pfau, Dr. Franz Philipp Sutter
Lector: Hon.-Prof. DDr. Jörg Zehetner
Lector: ao Univ.-Prof. Dr. Mag. Michaela Schaffhauser-Linzatti
Lector: Mag. Matthias Ofner, Klaus Schacherl, BA
Lector: Mag.a Sylvia Trinkl
> Special audit terminology and literature > Requirements and roles of internal and external audits > Code of Ethics in auditing > Aims and procedures in internal and external audits > Internal control systems, risk management systems and corporate governance in businessesSpecial tax management terminology
Lector: Mag. Karl Fux, Mag. Christof Wolf
> Producing adjusted balance sheets as a basis for the calculation of convincing performance indicators> Calculation and interpretation of important performance indicators
lecture-immanent examination character
Lector: Mag. Gottfried Schellmann
> VAT legislation of the EU> Current developments in terms of VAT legislation in the EU> Current jurisdiction of ECJ regarding VAT legislation> Basics of VAT legislation in English
Lector: Hon.-Prof. Dr. Heinz Jirousek, Hon.-Prof. Dr. Helmut Loukota
OECD-MA developments, impacts on DBA-practice especially> OECD-Guidelines> OECD Developments in the arm’s length principle and method selection (future projects- see recommended reading) > Business restructuring> Definition and scope of permanent establishments> Profit allocation to permanent establishments (AOA)> Attribution of capital to permanent establishments (AOA)> Permanent establishments of service activities
Lector: Hon.-Prof. Dr. Helmut Loukota, Mag. Roland Macho
> OECD Transfer Pricing Guidelines> Current OECD tasks (BEPS-project) and measures within the OECD´s 15-points-action plan ( e.g. Transfer Pricing Aspects of Intangibles)
Lector: Mag. Lisa Mandl, MAS, Mag. Michael Stadlober, Dr. Friedrich Stanzel
>Basics of organisation theory, different types of organisation and starting point of an organisation diagnosis >Basics, dynamics and logics of development and change of organisations >Management of development and change processes >Organisational development, human resources development, strategy development: Characteristics and differences >Roles, responsibilities and duties of executives in the business
lecture-immanent examination character, presentation
Lector: Dr. Martin Vock, LLM
>Adaption of the Austrian tax system taking into account economic principles and objectives >Comparison of international tax systems
Lector: Mag. Karin Bartalos, Mag. Alexandra Dolezel, Mag. Norbert Haferl, Dr. Eva-Maria Kerstinger, Mag. Erich Leopold, KR Hannes Mitterer, Mag. Eva Posautz, Mag. Bernhard Renner, ao Univ.-Prof. Dr. Mag. Michaela Schaffhauser-Linzatti, Mag. Gottfried Schellmann,
>Discussion of the proposed topics for the students´ master theses>Formulation of a research question (operationalisation, formulation of goals) >Analysis of methodological attempts (instruments)
Lector: Mag. Norbert Haferl, Mag. Josef Christian Kormesser
>Detailed discussion of the Reorganisation Tax Act (fusion, conversion, insertion, union, gavelkind, splitting) with chosen main focuses >Special areas under special consideration of practise problems and appropriate judicature (BFG, VwGH, VfGH)
Lector: Mag. Alexandra Dolezel, Mag. Norbert Roller
>Comparative consideration of different national judicial systems in income tax law particularly considering economic circumstances>The political economy in international tax law>International Organisation in international tax law>Demands of Community Law in international tax law
Lector: MMag. Christoph Blaha, MBA
Lector: MMag. Christoph Blaha, MBA, Mag. Bojan Djukic
Number of teaching weeks18 per semester.
Timesevery 14 days, in blocks, Fri. and Sat.
Language of InstructionGerman
For example, the following disciplines are admitted: > Tax Management or equivalently relevant studies > Law degree studies, i.e. studies that mainly focus on law > Economic sciences (business administration, economics) or degree programs with economic content > Individual cases are decided by the head of the academic section. You are required to have a minimum number of ECTS credits in the following core subject areas: Tax and law: at least 18 ECTS credits in the following subjects, for example: > Introduction to tax law > Introduction to procedural law > Value Added Tax Act in general > Domestic market regulation and EU Directives Business and auditing: at least 8 ECTS credits in the following subjects, for example: > Fundamentals of business administration > Principles of accounting > Bookkeeping and reporting Personality and interaction: at least 8 ECTS LP in the following subjects, for example: > Communication > English > Project management > Principles of leadership > Basics of didactics and andragogy If you cannot provide proof of all or some of the required 34 ECTS credits, you will be required to take an exam prior to the admission process based on the subjects listed above.
Equivalence is determined by international agreements, validation or in individual cases a decision by the head of the academic section.
To apply you will require the following documents:
It is not possible to save incomplete online applications. You must complete your application in one session. Your application will be valid as soon as you upload all of the required documents and certificates. In the event that some documents (e.g. references) are not available at the time you apply, you may submit these later via email, mail or in person by no later than the start of the admission process.
The selection process consists of a written test and an interview with the selection committee.
Dr. Friedrich Stanzel Mag. Roland Macho Mag.a Sylvia Trinkl Dr. Dieter Christian Susanne Kunst Dr. Andreas Berger Wolfgang Medlitsch Mag. Daniel Pfau Mag.a Eva Schrittwieser Dr. Hannes Schuh Dr. Christian Sommer Mag.a Margarete Wais
Head of Degree Program Tax Management T: +43 1 606 68 77-3701 email@example.com
We work closely with the Federal Ministry of Finance and with certified public accountant chambers, companies, universities, institutions and schools. This guarantees you strong contacts for your professional career or participation in research and development programs.
You can find information about our cooperation activities and much more at Campusnetzwerk. It's well worth visiting the site as it may direct you to a new job or interesting event held by our cooperation partners!