Tax Management

Bachelor, part-time

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 us

Contact us!

Susanne Kunst
Mag.a Sandra Schmalz, BSc
Sarah Pinetz
Yasemin Morkoc (maternity leave)

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

Map main campus Favoriten (Google Maps)

Office hours
Tue to Thu, 8.30 a.m.-12.00 p.m.
Fri 8.30 a.m.-3.00 p.m.

Duration of course
6 Semester
Final degree
Bachelor of Arts in Business (BA)
40Study places
180ECTS
Organisational form
part-time

Application period for academic year 2020/21

 1st April to 30th June 2020

tuition 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)

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

LectureSWSECTS
Digital Competence Model Austria VO

Digital Competence Model Austria VO

Lector: Mag. FH. Heike Leimbach

1SWS
2ECTS

Lecture contents

The course deals with the following topics:
- Digital competence model for Austria
- Digital general education
- Digital competence / competence levels
- European reference frameworks for digital competences

Assessment methods

Continuous assessment
Active participation, test

Teaching methods

Lecture, literature study, discussion, practical application in self-study

Language

German

12
Introduction to English for Tax Professionals ILV

Introduction to English for Tax Professionals ILV

Lector: Lawrie Moore-Walter, MBA, MA

1.5SWS
2ECTS

Lecture contents

Business 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, writing

Assessment methods

Continuous 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 consolidation

Language

English

1.52
Introduction to Digitization VO

Introduction to Digitization VO

Lector: Martin Setnicka, BA MA MSc PhD

1SWS
1ECTS

Lecture contents

The 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 4.0

Assessment methods

Continuous assessment
groupwork

Teaching methods

Lecture, discussion, self-study

Language

German

11
Introduction to Presentation Techniques ILV

Introduction to Presentation Techniques ILV

Lector: Mag. Elke Schüttelkopf, MSc MBA

0.5SWS
1ECTS

Lecture contents

The 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 methods

Continuous assessment
Presentation

Teaching methods

Lecture, study of literature, discussion

Language

German

0.51
Introduction to Tax Law 1 VO

Introduction to Tax Law 1 VO

Lector: Manfred Krumpl, MA, MMag. Dr. LL.M. Mario Perl

3.5SWS
6ECTS

Lecture contents

Income 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 32

Assessment methods

Continuous assessment
Partial examinations, final examination

Teaching methods

lecture, group work, self-study

Language

German

3.56
Introduction to Procedural Law 1 VO

Introduction to Procedural Law 1 VO

Lector: Markus Scheiblauer, BA MA

1.5SWS
3ECTS

Lecture contents

Tax 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 practice

Assessment methods

Continuous assessment
Entrance examination, group work, final exam

Teaching methods

Lecture, group work, self-study

Language

German

1.53
Basics of the Austrian Tax Administration and Tax Consultancy Professions in Austria VO

Basics of the Austrian Tax Administration and Tax Consultancy Professions in Austria VO

Lector: Mag. Dr. Manfred Elmecker, Martin Pommer, BA MA

1SWS
2ECTS

Lecture 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 professions

Assessment methods

Continuous assessment
Group work (presentations)
Multiple choice

Teaching methods

- Lectures
- Discussions
- Group work
- Presentations

Language

German

12
Basics of Business Administration VO

Basics of Business Administration VO

Lector: Mag. Bernd Walzer

2SWS
3ECTS

Lecture 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 plan

Assessment methods

Continuous assessment
Written final examination, preparation of a business plan

Teaching methods

Active participation in discussions on current issues

Language

German

23
Basics of Cost Accounting ILV

Basics of Cost Accounting ILV

Lector: Dr. Katharina van Bakel-Auer

1.5SWS
2ECTS

Lecture 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 methods

Final exam
Final exam

Teaching methods

In the course, the theoretical basis is taught and developed with the help of practice examples.
Lecture, group work, self-study

Language

German

1.52
MS Office ILV

MS Office ILV

Lector: Ludwig Moser

0.5SWS
1ECTS

Lecture contents

The 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 tricks

Assessment methods

Continuous assessment
Presentation

Teaching methods

Lecture, study of literature, discussion

Language

German

0.51
Legal Basics of the EU VO

Legal Basics of the EU VO

Lector: Roman Schmidl, MA

2SWS
3ECTS

Lecture contents

History 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 methods

Final exam
Written exam (final)

Teaching methods

lecture, group work in small groups, presentation of prepared topics

Language

German

23
Austrian Legal System under Constitutional Law VO

Austrian Legal System under Constitutional Law VO

Lector: Roman Schmidl, MA

2SWS
4ECTS

Lecture contents

Basic 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 methods

Final exam
Written examination

Teaching methods

lecture, group work in small groups, presentation of prepared topics

Language

German

24

LectureSWSECTS
Introduction to Tax Law 2 VO

Introduction to Tax Law 2 VO

1SWS
2ECTS

Lecture contents

Corporate 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 collection

Assessment methods

Continuous assessment
Partial examinations, final examination

Teaching methods

lecture, group work, self-study

Language

German

12
Introduction to Procedural Law 2 and Fiscal Criminal Law VO

Introduction to Procedural Law 2 and Fiscal Criminal Law VO

2SWS
4ECTS

Lecture contents

Tax 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 law

Assessment methods

Continuous assessment
- Term paper
- Presentation
- Oral examination

Teaching methods

Exercise

Language

German

24
Basics of Private Law VO

Basics of Private Law VO

1.5SWS
3ECTS

Lecture contents

Introduction 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 Law

Assessment methods

Continuous 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 methods

Theory lecture and joint solution of case studies

Language

German

1.53
Basics of Accounting VO

Basics of Accounting VO

2SWS
3ECTS

Lecture 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 methods

Final exam
Final exam

Teaching methods

In this course, the theoretical basics are systematically taught and illustrated with concrete examples.
Lecture, group work, self-study

Language

German

23
Software Applications - Basics ILV

Software Applications - Basics ILV

1SWS
2ECTS

Lecture contents

The 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 Excel

Assessment methods

Continuous assessment
Assuring learning outcomes via learning platform
Case study in Excel to query learning outcomes

Teaching methods

Lecture, literature study, discussion, computer-aided learning

Language

German

12
Software Applications for Tax Managers - Advanced ILV

Software Applications for Tax Managers - Advanced ILV

3SWS
5ECTS

Lecture contents

The 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 Excel

Assessment methods

Continuous assessment
Assuring learning outcomes via learning platform
Case study in Excel to query learning outcomes (query data sets, visualizations, comprehension questions)

Teaching methods

Lecture, study of literature, discussion

Language

German

35
Drivers and Trends (of Digitization) ILV

Drivers and Trends (of Digitization) ILV

1SWS
2ECTS

Lecture contents

The 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 management

Assessment methods

Continuous assessment
Test

Teaching methods

Lecture, literature study, discussion, self-study

Language

German

12
A Practical Introduction to Tax Law - Exercises UE

A Practical Introduction to Tax Law - Exercises UE

1.5SWS
1ECTS

Lecture contents

Corporate Income Tax, Value-added Tax, Income Tax, UGB Accounting

Assessment methods

Continuous assessment
Partial examinations, final examination

Teaching methods

lecture, group work, self-study

Language

German

1.51
Introduction to Procedural Law - Exercise UE

Introduction to Procedural Law - Exercise UE

1SWS
1ECTS

Lecture contents

Tax 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 law

Assessment methods

Continuous assessment
-term paper
-presentation
-oral examination

Teaching methods

Lecture, group work, self-study

Language

German

11
Business and Company Law ILV

Business and Company Law ILV

2.5SWS
4ECTS

Lecture contents

Introduction 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 Law

Assessment methods

Final exam
Final examination

Teaching methods

Self-study
Lecture
Discussion

Language

German

2.54
English for Tax Professionals I ILV

English for Tax Professionals I ILV

2SWS
3ECTS

Lecture 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 grammar

Assessment methods

Continuous 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 consolidation

Language

English

23

LectureSWSECTS
Data Protection, DSGVO, Money Laundering Prevention VO

Data Protection, DSGVO, Money Laundering Prevention VO

1SWS
2ECTS

Lecture 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 methods

Final exam
Multiple-choice test to assess learning outcomes

Teaching methods

Interactive lecture; computer-supported learning

Language

German

12
Basics of Employment and Labour Law VO

Basics of Employment and Labour Law VO

1SWS
2ECTS

Lecture 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 relationship

Assessment methods

Continuous assessment
Final exam plus mini-presentation

Teaching methods

Lecture, group work, self-study

Language

German

12
Income Tax Law for Individuals ILV

Income Tax Law for Individuals ILV

3SWS
4ECTS

Lecture contents

Contents:
- 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
- Collection

Assessment methods

Final exam
Final exam

Teaching methods

Lecture, group work, self-study

Language

German

34
Income Tax Law for Businesses ILV

Income Tax Law for Businesses ILV

2SWS
4ECTS

Lecture 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 apportionment

Assessment methods

Final exam
Final exam

Teaching methods

Lecture, group work, self-study

Language

German

24
Basics of International Accounting, IFRS VO

Basics of International Accounting, IFRS VO

2SWS
3ECTS

Lecture 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 assets

Assessment methods

Continuous 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 test

Language

German

23
National Databases ILV

National Databases ILV

2SWS
2ECTS

Lecture 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 file

Assessment methods

Continuous assessment
Homework and written examination

Teaching methods

Cooperative learning

Language

German

22
Special Cases of Financial Reporting ILV

Special Cases of Financial Reporting ILV

2SWS
4ECTS

Lecture 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 sheets

Assessment methods

Final exam
Final exam

Teaching methods

In the course, the theoretical basics are taught and worked out by means of exercises.
Lecture, group work, self-study

Language

German

24
National VAT Law I ILV

National VAT Law I ILV

2SWS
3ECTS

Lecture 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 debtor

Assessment methods

Final exam
Final written examination

Teaching methods

Lecture and exercises

Language

German

23
National VAT Law II ILV

National VAT Law II ILV

2SWS
3ECTS

Lecture 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 Market

Assessment methods

Final exam
Final written examination

Teaching methods

Lecture and exercises

Language

German

23
English for Tax Professionals II ILV

English for Tax Professionals II ILV

1.5SWS
2ECTS

Lecture 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 taxation

Assessment methods

Continuous 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 consolidation

Language

English

1.52
Scientific Working ILV

Scientific Working ILV

1SWS
1ECTS

Lecture contents

- Commercial international databases (Amadeus, Orbis, RoyaltyStat, U.S. Securities and Exchange Commission)
- Research quality
- Risk profiles to identify "high tax risk potentials"

Assessment methods

Final exam
Test

Teaching methods

Computer-based learning

Language

German

11

LectureSWSECTS
Core Technologies of Digitization, Robotics VO

Core Technologies of Digitization, Robotics VO

2SWS
3ECTS

Lecture contents

The 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 outlook

Assessment methods

Continuous assessment
Test

Teaching methods

Lecture, discussion, self-study

Language

German

23
Accounting and Financial Reporting Practice UE

Accounting and Financial Reporting Practice UE

1.5SWS
2ECTS

Lecture contents

The 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) EStG

Assessment methods

Final exam
Final exam

Teaching methods

In the course, the theoretical basics are taught and developed and critically discussed on the basis of exercises.
Lecture, group work, self-study

Language

German

1.52
Required Elective SAP or BMD ILV

Required Elective SAP or BMD ILV

1SWS
2ECTS

Lecture contents

The 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
- Reporting

Assessment methods

Continuous assessment
Test

Teaching methods

Lecture, discussion, self-study

Language

German

12
Tax Claim, Authorities and Office Hours, incl. Digital Applications like Finanz Online ILV

Tax Claim, Authorities and Office Hours, incl. Digital Applications like Finanz Online ILV

1.5SWS
3ECTS

Lecture contents

Tax 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 representation

Assessment methods

Continuous assessment
Group work
Presentation
Oral examination

Teaching methods

Lecture, group work, self-study

Language

German

1.53
Tax Collection ILV

Tax Collection ILV

1.5SWS
3ECTS

Lecture contents

Tax 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 methods

Continuous assessment
Group work
Presentation
Oral examination

Teaching methods

Integrated course

Language

German

1.53
Current Cases (Bachelor Thesis 1) SE

Current Cases (Bachelor Thesis 1) SE

1SWS
4ECTS

Lecture contents

Current issues and facts of Income Tax Law
Drafting of bachelor thesis 1

Assessment methods

Continuous assessment
Immanent examination character

Teaching methods

Seminar

Language

German

14
Big Data and Data Management VO

Big Data and Data Management VO

1SWS
2ECTS

Lecture contents

The 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 4.0

Assessment methods

Continuous assessment
Presentation

Teaching methods

Lecture, study of literature, discussion

Language

German

12
Compliance Assurance ILV

Compliance Assurance ILV

1.5SWS
2ECTS

Lecture contents

Assurance 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 Law

Assessment methods

Continuous assessment
- Group work
- Presentation
- Oral examination

Teaching methods

Lecture, group work, self-study

Language

German

1.52
Data Governance VO

Data Governance VO

2SWS
3ECTS

Lecture contents

The course gives an overview of the following topics:
- Data Governance- Value in corporate management
- Tasks in the company
- Data Lake
- Identification of roles

Assessment methods

Continuous assessment
Will be announced during the detailed development of the course.

Teaching methods

Lecture, discussion, self-study

Language

German

23
Basics of International Tax Law ILV

Basics of International Tax Law ILV

1SWS
2ECTS

Lecture 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 methods

Final exam
Final written examination

Teaching methods

Lecture, group work, self-study
The course is partly held in English (OECD documents, etc).

Language

German-English

12
IT Application Programmes for Tax Managers - Case Studies ILV

IT Application Programmes for Tax Managers - Case Studies ILV

3SWS
4ECTS

Lecture contents

The 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
- Bots

Assessment methods

Continuous assessment
Test

Teaching methods

Lecture, discussion, self-study

Language

German

34

LectureSWSECTS
Grundlagen der Steuerrelevanz von Virtual Reality, Augmented Reality und artificial intelligence ILV

Grundlagen der Steuerrelevanz von Virtual Reality, Augmented Reality und artificial intelligence ILV

1SWS
2ECTS

Language

German

12
Übung Binnenmarktregelung und EU Richtlinien UE

Übung Binnenmarktregelung und EU Richtlinien UE

1.5SWS
1ECTS

Language

German

1.51
Tax Collection and Legal Protection ILV

Tax Collection and Legal Protection ILV

1.5SWS
2ECTS

Lecture contents

Tax 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 proceedings

Assessment methods

Continuous assessment
Group work
Presentation
Oral examination

Teaching methods

Lecture, group work, self-study

Language

German

1.52
E-Commerce and EU One-Stop Shops SE

E-Commerce and EU One-Stop Shops SE

1SWS
1.5ECTS

Lecture 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 UStG

Assessment methods

Continuous assessment
Evaluation of the seminar paper and the presentation (including answering relevant questions of the lecturer during the presentation)

Teaching methods

Preparation of seminar papers and presentations

Language

German

11.5
Determination of the Facts and Circumstances Relevant to Decisions on the Basis of Current Case Law ILV

Determination of the Facts and Circumstances Relevant to Decisions on the Basis of Current Case Law ILV

1SWS
2ECTS

Lecture contents

Current Case Law

Assessment methods

Continuous assessment
Preparation of a case study
Presentation of the case study

Teaching methods

- Lecture
- Single papers
- Self-study

Language

German

12
Conception of Case Studies SE

Conception of Case Studies SE

1SWS
1ECTS

Lecture contents

- Selection of topic for bachelor thesis 2
- Choice of specialisation for bachelor thesis 2

Assessment methods

Continuous assessment
Course immanent examination character

Teaching methods

Seminar

Language

German

11
Case Studies on Income Tax Law Taking Digital Developments into Account SE

Case Studies on Income Tax Law Taking Digital Developments into Account SE

1SWS
2ECTS

Lecture contents

Students 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 methods

Continuous assessment
Written case study
Written test

Teaching methods

- Lecture
- Single papers
- Self-study

Language

German

12
Cross-border Tax Cases ILV

Cross-border Tax Cases ILV

2.5SWS
3.5ECTS

Lecture 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 transaction

Assessment methods

Final exam
Final written examination

Teaching methods

Lecture and exercises

Language

German

2.53.5
Basics and Methods of Leadership in the Digital Age ILV

Basics and Methods of Leadership in the Digital Age ILV

1SWS
2ECTS

Lecture contents

Against the background of digital transformation processes, the course deals with the following topics:
- Leadership of employees in times of "virtual teams"
- Ethics and responsibility
- Communication
- Agile Management - Role/Function above the person?
- Talent Management
- Management v. Leadership
- Roles and responsibilities in digitization: a matter for the boss?

Assessment methods

Continuous assessment
Preparation and presentation

Teaching methods

Lecture, literature study, discussion, self-study

Language

German

12
Basics of Ratios in Business Administration ILV

Basics of Ratios in Business Administration ILV

2.5SWS
3ECTS

Lecture 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 methods

Final exam
Final exam in the form of the practical development of ratios and interpretation of the results

Teaching methods

lecture, practical exercises, self-study

Language

German

2.53
Internship PR

Internship PR

0SWS
10ECTS

Teaching methods

Practical work in relevant organisations

Language

German-English

010
Project Management VO

Project Management VO

2SWS
3ECTS

Lecture contents

The 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 analysis

Assessment methods

Continuous assessment
Test

Teaching methods

Lecture, discussion, self-study

Language

German

23

LectureSWSECTS
Agile Approaches and Digital Project Management ILV

Agile Approaches and Digital Project Management ILV

2SWS
2ECTS

Lecture contents

The course gives an overview of the following topics:
- Digital Project Management
- Business Model Canvas
- Scrum
- Kanban
- Design Thinking
- Lean Start up

Assessment methods

Continuous assessment
Presentation

Teaching methods

Lecture, discussion, self-study

Language

German

22
Bachelor`s Examination AP

Bachelor`s Examination AP

0SWS
2ECTS

Language

German

02
Integrated Case Studies under the Austrian Commercial Code (UGB) and Tax Law (incl. Negotiation and Problem-Solving Techniques) UE

Integrated Case Studies under the Austrian Commercial Code (UGB) and Tax Law (incl. Negotiation and Problem-Solving Techniques) UE

1.5SWS
2ECTS

Lecture contents

National and International Tax Law, conflict and negotiation techniques

Assessment methods

Continuous 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 methods

Impulse lecture, group work, workshop

Language

German

1.52
Reflection on Internship Experience SE

Reflection on Internship Experience SE

1SWS
2ECTS

Lecture contents

Written and oral individual reflection as well as group reflection within the framework of the course
Drafting and presenting a practical case from the professional internship

Assessment methods

Continuous assessment
Written and oral individual as well as group reflection within the course

Teaching methods

Reflection on the practical implementation of theoretical teaching and learning contents
Cooperation in teams and feedback
Discussion on activities in professional practice

Language

German

12
Process Management ILV

Process Management ILV

1SWS
2ECTS

Lecture contents

The 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 implementation

Assessment methods

Continuous assessment
Test

Teaching methods

Lecture, discussion, self-study

Language

German

12
ACL in Use UE

ACL in Use UE

1.5SWS
2ECTS

Lecture 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 methods

Final exam
Practice, Test

Teaching methods

Computer-based learning

Language

German

1.52
Statistics ILV

Statistics ILV

2SWS
3ECTS

Lecture contents

The course deals with the following topics:
- Evaluation of data and their interpretation
- Basics of descriptive statistics

Assessment methods

Continuous assessment
Test

Teaching methods

Lecture, study of literature, discussion

Language

German

23
Tax Law - Advanced ILV

Tax Law - Advanced ILV

2.5SWS
2ECTS

Lecture contents

Special selected contents from Tax Law

Assessment methods

Continuous assessment
Immanent examination character

Teaching methods

Lecture, discussion, group work

Language

German

2.52
Visual Analytics ILV

Visual Analytics ILV

2SWS
3ECTS

Lecture contents

The course deals with the following topics:
- Evaluation of data and their visualization
- Presentation and application of relevant IT software solutions

Assessment methods

Continuous assessment
Presentation

Teaching methods

Lecture, study of literature, discussion

Language

German

23

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

Number of teaching weeks
18 per semester

Times
Every 14 days, in blocks, Fri and Sat

Language of Instruction
German

Electives
Selection 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 administration
  • Certified public accountant chambers
  • Large company accounting departments
  • EU institutions and international organizations
  • Local authorities and their subsidiaries
  • Companies and interest groups

Master's degree program

Tax Management

Master, part-time

more

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 abroad

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
  • 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 Trinkl
Susanne Kunst
Dr. Andreas Berger
Wolfgang Medlitsch
Mag. Daniel Pfau
Mag.a Eva Schrittwieser
Dr. Hannes Schuh
Dr. Christian Sommer
Mag.a Margarete Wais

  • Aim
    The 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.
  • Process
    The 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.
  • Criteria
    The 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

You want to apply for the course and require support due to a disability, chronic illness or restriction?
Please contact:
Mag.a Ursula Weilenmann

Gender & Diversity Management
barrierefrei@fh-campuswien.ac.at


Secretary's office

Susanne Kunst
Mag.a Sandra Schmalz, BSc
Sarah Pinetz
Yasemin Morkoc (maternity leave)

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

Map main campus Favoriten (Google Maps)

Office hours
Tue to Thu, 8.30 a.m.-12.00 p.m.
Fri 8.30 a.m.-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 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