Tax Management

Master, part-time

Your career opportunities

The Master degree will qualify you to assume managerial responsibilities in various fields:

  • Financial administration
  • Certified public accountant chambers
  • Accounting departments of major companies
  • EU institutions and international organizations
  • Local authorities and their subsidiaries
  • Companies and interest groups

Overview

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.

Contact us

Contact us!

Susanne Kunst
Mag.a Sandra Schmalz, BSc
Yasemin Morkoc

Favoritenstraße 226, A.1.12
1100 Vienna
T: +43 1 606 68 77-3700
F: +43 1 606 68 77-3809
taxmanagement@fh-campuswien.ac.at

Office hours
Tue. to Thu. 8.30 a.m.-12.00 noon
Friday 8.30 a.m. to 3.00 p.m.


Frau Herr

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Duration of course
4 Semester
Final degree
Master of Arts in Business (MA)
20Study places
120ECTS
Organisational form
part-time

Application period for academic year 2020/21

more information to follow

tuition fee / semester:

€ 363,36*

+ 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)

What you can offer

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.

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 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.

What makes this degree program special

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.


What you will learn in the degree program

Your expertise will enable you to develop tailored solutions to topical financial issues in the global context.

  • Within the framework of your studies, you will hone your investment and financial skills and your familiarity with income tax laws.
  • An interdisciplinary portfolio of methods, innovative approaches to consulting and quality and knowledge management complement your education.
  • Within the framework of sales tax laws, you will also be dealing with EU value added tax legislation. Courses on international tax law will deepen your knowledge of Austrian international taxation and OECD guidelines. Your know-how will be rounded out with international accounting and risk analysis.
  • You will continue to develop your leadership qualities in the course of your studies. You will train your awareness of self and others (conflict management, intercultural management and organizational development) and learn about assuming managerial responsibility.
  • You will be dealing with the principles of research methodology and will be confronted by research issues and trends in the financial sector that you will then apply in your Master's thesis.

Curriculum

Lecture SWS ECTS
Cost and Management Accounting and Controlling ILV

Cost and Management Accounting and Controlling ILV

Lector: Dr. Katharina van Bakel-Auer

1 SWS
2 ECTS

Lecture contents

> Introduction to cost accounting, cost type, cost center and cost unit accounting
> Costing
> Financial Planning
> Basics of Budgeting

Assessment methods

exam

Teaching methods

ILV

Language

German

1 2
IFRS - International Financial Reporting Standards ILV

IFRS - International Financial Reporting Standards ILV

Lector: FH-Prof. Dr. Dieter Christian, Mag. Magdalena Kuntner

2.5 SWS
4 ECTS

Lecture contents

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

Assessment methods

exam, presentations

Teaching methods

ILV

Language

German

2.5 4
Integrated Case Studies based on the Austrian Commercial Code and Tax Law ILV

Integrated Case Studies based on the Austrian Commercial Code and Tax Law ILV

Lector: FH-Prof. Dr. Dieter Christian, Florian Laure, MSc (WU), LL. B. (WU)

1.5 SWS
3 ECTS

Lecture contents

> 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

Assessment methods

exam

Teaching methods

ILV

Language

German

1.5 3
Basics of Investment and Financial Calculations ILV

Basics of Investment and Financial Calculations ILV

Lector: Mag. Reinhard Reschny

2 SWS
3 ECTS

Lecture contents

> 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

Assessment methods

final exam

Teaching methods

ILV

Language

German

2 3
Special Issues of Income Tax Law ILV

Special Issues of Income Tax Law ILV

Lector: Dr. Andrei Alexandru Bodis, Dr. Alexandra Wild-Simhofer

1.5 SWS
3 ECTS

Lecture contents

> special questions of ascertainment of profits
> special questions of assessment
> ascertainment of profits and assessment of co-entrepreneurship
> special questions of withholding tax

Assessment methods

exam

Teaching methods

ILV

Language

German

1.5 3
Special Cases of Fiscal and Company Criminal Law ILV

Special Cases of Fiscal and Company Criminal Law ILV

Lector: MMag. Dr. Gerd Konezny, Mag. Michael Radasztics

1.5 SWS
3 ECTS

Lecture contents

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

Assessment methods

final exam

Teaching methods

integrated lecture

Language

German

1.5 3
Special Issues of Corporate Income Tax Law ILV

Special Issues of Corporate Income Tax Law ILV

Lector: Dr. Michael Schilcher, Mag. Michael Schwarzinger

3 SWS
4 ECTS

Lecture contents

> Group Taxation
> Exemption of Income from Investment
> Tax Liability
> Hidden Profit Distribution
> Non deductible expenses

Assessment methods

multiple choice test per unit and module exam

Teaching methods

ILV

Language

German

3 4
Special Issues of Procedural Law ILV

Special Issues of Procedural Law ILV

Lector: Dr. Christian Lenneis, KR Hannes Mitterer, Dr. Angela Stöger-Frank

2 SWS
3 ECTS

Lecture contents

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

Assessment methods

final exam

Teaching methods

integrated lecture

Language

German

2 3
Special Issues of Income Tax and Wage Tax Law ILV

Special Issues of Income Tax and Wage Tax Law ILV

Lector: Gerhard Braunsteiner, BA, Mag. Wolfgang Exl

1 SWS
2 ECTS

Lecture contents

> Employment Law
> Social Security Law
> Income tax
> Municipal tax

Assessment methods

exam

Teaching methods

ILV

Language

German

1 2
Taxation ILV

Taxation ILV

Lector: Mag. Günther Neugschwandtner

2 SWS
3 ECTS

Lecture contents

> 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

Assessment methods

final exam, participation in class

Teaching methods

ILV

Language

German

2 3

Lecture SWS ECTS
English for Tax Professionals 1 ILV

English for Tax Professionals 1 ILV

Lector: Lawrie Moore-Walter, MBA, MA, Mag.a Sylvia Trinkl

1.5 SWS
2 ECTS
1.5 2
European and national budget policy and budget law VO

European and national budget policy and budget law VO

Lector: Mag. Hannah Glatz, Dr. Christina Pfau

3 SWS
4 ECTS
3 4
Research Methodology ILV

Research Methodology ILV

Lector: Dr. iur. Anton Geist, LL.M., Ing. Mag.(FH) Gottfried Hennig

1 SWS
2 ECTS
1 2
Non-profit Law VO

Non-profit Law VO

Lector: Mag. Karin Bartalos

1.5 SWS
2 ECTS
1.5 2
Consolidation ILV

Consolidation ILV

Lector: Mag. Konrad Fuhrmann

1 SWS
2 ECTS
1 2
Risk Management / Risk Analysis ILV

Risk Management / Risk Analysis ILV

Lector: Mag.a (FH) Eva M. Schrittwieser

1 SWS
2 ECTS
1 2
Special Issues of Income Tax Law SE

Special Issues of Income Tax Law SE

Lector: Dr. Andrei Alexandru Bodis, Mag. Andrea Ebner

1 SWS
2 ECTS
1 2
Special Cases of VAT Law ILV

Special Cases of VAT Law ILV

Lector: Mag. Mario Mayr, LL.M., Mag. Robert Pernegger

2.5 SWS
3 ECTS
2.5 3
Scientific Writing SE

Scientific Writing SE

Lector: Ing. Mag.(FH) Gottfried Hennig, Mag. (FH) Barbara Ofner

1 SWS
2 ECTS
1 2
Law of the European Union SE

Law of the European Union SE

Lector: Mag. Daniel Pfau, Dr. Franz Philipp Sutter

1 SWS
2 ECTS
1 2
Business and Company Law ILV

Business and Company Law ILV

Lector: Hon.-Prof. DDr. Jörg Zehetner

1 SWS
2 ECTS
1 2
Business Valuation ILV

Business Valuation ILV

Lector: ao Univ.-Prof. Dr. Mag. Michaela Schaffhauser-Linzatti

1.5 SWS
3 ECTS
1.5 3
Constitutional Law SE

Constitutional Law SE

Lector: Mag. Daniel Pfau, Dr. Franz Philipp Sutter

1 SWS
2 ECTS
1 2
Excise Taxes, Selected other Duties VO

Excise Taxes, Selected other Duties VO

Lector: Mag. Matthias Ofner, Klaus Schacherl, BA

3 SWS
4 ECTS
3 4

Lecture SWS ECTS
English for Tax Professionals 2 ILV

English for Tax Professionals 2 ILV

Lector: Mag.a Sylvia Trinkl

2 SWS
3 ECTS

Lecture contents

> 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 businesses

Special tax management terminology

Assessment methods

lecture-immanent assessment

Teaching methods

ILV

Language

English

2 3
Financial Statements Analysis ILV

Financial Statements Analysis ILV

Lector: Mag. Karl Fux, Mag. Christof Wolf

1.5 SWS
2 ECTS

Lecture contents

> Producing adjusted balance sheets as a basis for the calculation of convincing performance indicators
> Calculation and interpretation of important performance indicators

Assessment methods

lecture-immanent examination character

Teaching methods

ILV

Language

German

1.5 2
European Union VAT Law ILV

European Union VAT Law ILV

Lector: Mag. Gottfried Schellmann

2.5 SWS
4 ECTS

Lecture contents

> 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

Assessment methods

lecture-immanent examination character

Teaching methods

ILV

Language

German-English

2.5 4
OECD-Guidelines and OECD Model Tax Convention SE

OECD-Guidelines and OECD Model Tax Convention SE

Lector: Hon.-Prof. Dr. Heinz Jirousek, Hon.-Prof. Dr. Helmut Loukota

1 SWS
2 ECTS

Lecture contents

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

Assessment methods

lecture-final exam

Teaching methods

SE

Language

German-English

1 2
OECD Transfer Pricing SE

OECD Transfer Pricing SE

Lector: Hon.-Prof. Dr. Helmut Loukota, Mag. Roland Macho

1 SWS
2 ECTS

Lecture contents

> 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)

Assessment methods

lecture-final exam

Teaching methods

SE

Language

German-English

1 2
Organizational Development, HR Development and Leadership Techniques ILV

Organizational Development, HR Development and Leadership Techniques ILV

Lector: Mag. Lisa Mandl, MAS, Mag. Michael Stadlober, Dr. Friedrich Stanzel

1.5 SWS
3 ECTS

Lecture contents

>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

Assessment methods

lecture-immanent examination character, presentation

Teaching methods

ILV

Language

German

1.5 3
Tax Policy in an International Context ILV

Tax Policy in an International Context ILV

Lector: Dr. Martin Vock, LLM

2 SWS
3 ECTS

Lecture contents

>Adaption of the Austrian tax system taking into account economic principles and objectives
>Comparison of international tax systems

Assessment methods

lecture-immanent examination character

Teaching methods

ILV

Language

German

2 3
Topic Selection for Master Thesis - Research Question SE

Topic Selection for Master Thesis - Research Question SE

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,

1 SWS
3 ECTS

Lecture contents

>Discussion of the proposed topics for the students´ master theses
>Formulation of a research question (operationalisation, formulation of goals)
>Analysis of methodological attempts (instruments)

Assessment methods

lecture-immanent examination character

Teaching methods

SE

Language

German

1 3
Business Reorganization Tax Law ILV

Business Reorganization Tax Law ILV

Lector: Mag. Norbert Haferl, Mag. Josef Christian Kormesser

3 SWS
4 ECTS

Lecture contents

>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)

Assessment methods

LV-final exam

Teaching methods

ILV

Language

German

3 4
Austrian Foreign Tax Relations Act and Legal Comparisons SE

Austrian Foreign Tax Relations Act and Legal Comparisons SE

Lector: Mag. Alexandra Dolezel, Mag. Norbert Roller

2.5 SWS
4 ECTS

Lecture contents

>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

Assessment methods

lecture-final exam

Teaching methods

SE

Language

German

2.5 4

Lecture SWS ECTS
Master Thesis MT

Master Thesis MT

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,

0 SWS
24 ECTS
0 24
How to write the Master Thesis SE

How to write the Master Thesis SE

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,

1 SWS
3 ECTS
1 3
Corporate Policy (field trip) EX

Corporate Policy (field trip) EX

Lector: MMag. Christoph Blaha, MBA

1 SWS
1 ECTS
1 1
Corporate Policy ILV

Corporate Policy ILV

Lector: MMag. Christoph Blaha, MBA, Mag. Bojan Djukic

1 SWS
2 ECTS
1 2

Number of teaching weeks
18 per semester.

Times
every 14 days, in blocks, Fri. and Sat.

Language of Instruction
German



Admission

Admission requirements

  • Bachelor degree or similar qualification from an institute of higher education with a total of 180 ECTS credits

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.

Application

To apply you will require the following documents:

  • Birth certificate
  • Proof of citizenship
  • Bachelor / diploma certificate or equivalent certificate from abroad
  • Other proof of admission requirements
  • letter of motivation
  • CV

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.

The selection 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

  • Process
    The written selection test assesses the applicant's aptitude for the subject by testing their knowledge of tax and law, business and auditing, personality and interaction. Applicants then undergo an oral interview with the selection committee to provide a first impression of their personal aptitude. 
  • Criteria
    The criteria for acceptance are based solely on performance. The geographical origin of the applicant has no influence on the selection decision. The admission requirements must be met in all cases.

Secretary's office

Susanne Kunst
Mag.a Sandra Schmalz, BSc
Yasemin Morkoc

Favoritenstraße 226, A.1.12
1100 Vienna
T: +43 1 606 68 77-3700
F: +43 1 606 68 77-3809
taxmanagement@fh-campuswien.ac.at

Office hours
Tue. to Thu. 8.30 a.m.-12.00 noon
Friday 8.30 a.m. to 3.00 p.m.

Teaching staff and research 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 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!

Campusnetzwerk