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.
Susanne Kunst Mag.a Sandra Schmalz, BSc Yasemin MorkocFavoritenstraße 226, A.1.121100 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, Fri. 8.30 a.m.–3.00 p.m.
Application period for academic year 2020/21
1st April to 20th June 2020
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 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.
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.
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.
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.
Lector: Lawrie Moore-Walter, MBA, MA, Mag.a Sylvia Trinkl
- Business and financial English, terminology of the public sector, tax terminology- Description of professional sectors in English- Talking about oneself, talking about professional aims, small talk in business-related situations, socializing- selected grammar topicsThis covers the following four language proficiencies:1) Listening comprehension (using audio-visual media)2) Reading (reading for gist, reading of subject-related and economic articles)3) Writing (business correspondence with focus on new media, text creation, analyses, comments, etc.)4) Speaking (students are able to communicate in English by using special tax-related terminology)
Oral and/or written examination
Lecture immanent character
Lector: Manfred Krumpl, MA, MMag. Dr. LL.M. Mario Perl
Lector: Markus Scheiblauer, BA MA
> AVG> Constitutional framework> Competence during the administrative procedure> The party during the administrative procedure (incl. preclusion)> Drain and discharge the procedure> Legal protection> BAO> BFGG
Lector: Mag.a (FH) Eva M. Schrittwieser
> legal basics of the Austrian financial administration> organizational structure of the Austrian financial administration> cooperation between the organizational units> recent projects with effects on the whole organization
lecture-immanent examination character
Lector: Manfred Baschiera
> Information and communications technology (ICT): basics (hardware, software, network, internet), ICT applications, ICT practice> databases for tax experts> office basics: Word, Excel
Lector: Dr. Andrea Prenner, Mag. Rosa Luise Rüf, MSc, Mag. Petra Zinn-Zinnenburg
> introduction to basic theories and models of communication> experience and reflexion of personal communication patterns
lecture-immanent examination character, written homework
Lector: Dr. Renate Augusta
Motivatings to learn and reasons for learning, learning strategy - types of learners - learning styles;structuring, comprehension, appliance:to acquire a good knowledge in this field, comprehend the content, memory techniques, memory training, memory aids, memory tricks, electronically-based learning, relaxation techniques, effective exam preparationTheory of Andragogy and Adult Education> Action-oriented dimensions> Process knowledge and development> Methodology and didactics / conception and design of learning opportunities> Process stages in adult learning»Identify needs (determining what the individual needs to learn in order to achieve its objectives)»Developing (develop a strategy and resources in order to achieve the learning objectives)»Implement (Implement the learning strategy and use the learning resources) »Evaluate (Achieving the learning objective and rate the learning process).
Brainstorming, team work, presentations, exercises, field reports
Lector: Mag. Elke Schüttelkopf, MSc MBA
Concepts and meaning of Presentation> Function and effect of activation and visualization> Success Factors of effective presentations> Appearance, language and body language> Dealing with stress and stage fright> Use of presentation media> Planning of a presentation> Preparation and performance of Presentations > Improve your own self-presentation and the personal presentation style> feedback rules, giving and taking feedback> Intercultural aspects of communication> Meaning of the gender aspect in presentations(different communication behavior, but also language of men and women)> Get to know> Build trust> Promote group building> Promote cooperation> Remove speech inhibition, appear before the group and talk
Lector: Peter Dworzak, MA
> history and basic structure of the European Union> EU law
Lector: Mag. Dr. Manfred Elmecker, Dipl.Kfm. Eduard Müller, Mag.a (FH) Eva M. Schrittwieser
> definition Tax Compliance> Criteria for Tax Compliance> models and strategies of the Austrian financial administration, international organizations and other authorities to raise Tax Compliance
Lector: Roman Schmidl, MA
> What means law? Legal standards and norms of morality, morality and religion; Objective law versus individual right; Hierarchy of law; Abstract, concrete, individual and general standards; Private Law versus Public Law> Constitutional Law including financial constitution, substantive law, formal law, constitutional history> Basic principles of the Constitution; Outline of the BV-G; Territory, -folk, -language, symbols; Authorities and their institutions; Competence Article; Special competence matters; Indirect federal; Abolishing of appeal> Federal legislation; National Council; Election principles, electoral processes; Constitution, presidents, committees, clubs; Bundesrat> Federal Assembly; Legal Status of MPs> The way the federal legislation; in the National Council; in the Bundesrat; Participation of NR at the enforcement> Federal Executive; Principles of implementation; Supreme organs of management; President of the Confederation; Federal government> The jurisdiction; Legislation and implementation of the country; Monitoring equipment; Financial compensation; Court of Auditors; Office of the Ombudsperson; Administrative jurisdiction
Lector: Beate Krumpl, BA
Lector: KR Hannes Mitterer, Markus Scheiblauer, BA MA
> Origin of the delivery claim in particular with more unrestricted / of limited tax duty > Whole guilt and liability regulations > Judgement > Economic approach, abuse and income addition regulations > Relation to foreign countries inkl VO §48 BAO > Objective and local competence of delivery authorities incl. AVOG > Parties and their representation
Lector: Mag. Reinhard Reschny, Mag. Helga Rohner, Mag. Dr. Barbara Schallmeiner, Dr. Katharina van Bakel-Auer
> Annual accounts and annual accounts components of individual businesses, people and corporations > Assessment of property and debts > Write-off capital goods and their entry> Elimination of assets and their entry > Assessment of demands and their entry> Deferrals and their entry > Accruals and their entry > Balancing of accounts and balance sheet
Lector: Dr. Hans Blasina, Mag. Michael Schwarzinger
>Bases of the Income Tax Act in 1988 > Income types>Operational income, especially income from commercial operation >Profit inquiry types >Profit inquiry (balance) >Investment furtherances >Assessment, write-off >External-operational income KESt, ImmoESt, wage tax
Students are assessed according to their participation in class and the written exam.
ILVBesides lectures, students are invited to do research at home. There will be a written exam.
Lector: Armin Ahari, LL.M., BSc, Dr. Stephan Foglar-Deinhardstein
> General Private Law > General part > Basics of Family Law and Law of Succession > Basics of Property Law > Basics of Law of obligations
20% Intermediate test80% Final exam
>Fields of application of the KStG 1988 > AG, GmbH, cooperatives > Private foundations> Associations > Public bodies > Commercial businesses> Group taxation > Deposits, distributions> Participation yield freeing, intercorporate privilege
Students are assessed according to their participation in class and the Module Exam.
ILVThe teacher holds a lecture in the field of the systematic interpretation of the Austrian Law on Corporate Taxation; practice-relevant topics will be discussed.
Factors and influences of successful teamwork (communication flow, idea exchange, coordination, linking of activities and relations within the organisation / interfaces) > Team as a foundation of a learning and fair organisation > Reflecting students` experiences with teamwork, compared with knowledge from teamworks and group work > Recognition and diagnosis of group processes and their meaning for the development and work ability of groups > Recognising the function of the control of groups and learning to intervene purposefully
lecture-immanent examination character, written team analysis
Lector: Manfred Baschiera, Wolfgang Medlitsch
Queries in RIS (BGBl, federal law, VwGH) Queries in Findok Queries in Lexis Nexis,LindeOnline, MANZ/RDB Queries in the commercial register, central trade register, register of associationsQueries in the land register Queries in Ediktsdatei
Lector: Mag. Dietmar Kirchmayr
> Basics of statistics > Distributions > Samples and population> Sampling procedure and fundamentals of probability calculation> Estimation methods (mean value-, differences- and relational estimation) > Stratified sample procedures > Sequential test
Lector: Mag. Andreas Feckter, Mag. Alexandra Graf, Mag. Robert Pernegger
> Value Added Tax Act> VAT Regulations
> Improving, consolidating and further developing specific Business and Financial English skills> Communication training and exercises to improve Business and Financial English vocabulary> Improving general as well as specific foreign language and business skills> Selected areas of grammar > Talking about special tax management terminology by using authentic materials to improve all core competences (reading, speaking, listening, writing)
Lector: Dr. Hans Blasina, Dr. Margret Kronegger, Dr. Albert Posch
> Basics of scientific methods and theories > The role of theories, models and experiments in knowledge acquisition > Introduction to general concepts of statistics and probability calculation > Practical application of statistical methods in selected examples > Analysis of statistical material and statistical statements > gender-sensitive formulation of questions relevant for research in the field specific to their profession
> securities and provisions on liability> assurance (securing- cooperation with tax inspection, revenue assurance)> Limitation of due taxes>ordinary appeals- complaint- complaints procedure- BFG procedure- appeal on part of an administrative authority> repeal according to § 299 BAO> resumption of the procedure
lecture immanent character
Lector: Mag. Florian Rosenberger
> bilateral and multilateral Agreements and international tax law> OECD model tax convention, MLI> double taxation agreements> international tax law> impact of EU law on austrian national law
Lector: Dr. Hans Blasina, Mag. Andreas Kallina, Mag. Norbert Roller
> Identifying causalities in tax law> Eliminating insignificant facts> Applying tax law> Concentrating on the essential
Lector: Mag. Andreas Kallina
> Selecting topics for the BA2 Thesis> Choosing the area of specialisation for the BA2 thesis
Lector: Mag. Andreas Kallina, Dr. Eva-Maria Kerstinger, MMag. Andrea Scheiber, Mag. Martin Schwaiger, Markus Stachna, BA MA, Beatrix Stieber, MA
> Solving case studies in tax law> Identifying Relations> Applying ESTG 1988 and KStG 1988 in a practical way
Lector: Mag. Andreas Feckter, Mag. Lorenz Genser, Mag. Robert Pernegger
> adapting, presenting and discussing cross-border VAT issues
Lector: Gerda Apfelthaler, MA, Robert Vojta, MA
> Determination of basics for the key figure analysis> Use of the accounting regulations of the UGB for information processing and evaluation > Functions of key figures (decision-making, control, steering function) > Determination and interpretation of key figures, in particular of --- Key performance indicators (EBIT, gross margin, net operating profit after tax, cash flow)--- Liquidity ratios (cash ratio, asset coverage, cash flow statement)--- Key profitability figures (return on sales, return on investment, return on capital employed)--- Key figures on capital structure (equity ratio, debt ratio, gearing ratio) --- Key figures on turnover frequency (warehouse, accounts payable, accounts receivable, capital turnover frequency)
Teamwork and presentation 25%cooperation in teaching 15%graduation work 60%
Lector: Manfred Krumpl, MA, Dr. Christian Massoner, Georg Wlachojanis, MA
> presenting chosen facts regarding the annual account according to UGB and discussing their fiscal procedure simultaneously> discussing accounting standards according to UGB> discussing chosen questions regarding income-and sales tax, transport tax and other fees using linked examples
Lector: Laura Vana, MSc, Mag. Dr. Marcus Wurzer
> short revision of the topics dealt with in Statistics 1> introduction to the statistical Software R> analysing categorial data: numeric data (frequency tables), visualisation (simple, side-by-side, staked bar charts, Spineplot) and statistical tests (Chi-squared tests, Odds Ratio)> analysing metric data: numeric data (measures of location and dispersion), visualisation (histogram, boxplot, scatter diagram) and statistical tests (Pearson-and Spearman-correlation, linear regression)> analysing categorial and metric data: numeric data, visualisation ( side-by-side boxplots, spinogram) and statistical tests (t- test, U-test, variance analysis, analysis of variance by ranks, logistic regression)> presentation of further statistical procedures
lecture immanent examination character
Lector: Mag. Stefan Haas, Hon.-Prof. Dr. Helmut Loukota
> OECD- Transfer Pricing Guidelinesmethods selection, methods application, benchmarkingdocumentation requirements (national, OECD, EU- Masterfile concept)adjustments of profits national/internationalcorresponding adjustments, mutual agreement procedure > Action plan concerning the BEPS-Project (Base Erosion and Profit Shifiting)>function relocation directive> facilities (profit determination and- allocation)
Lector: Harald Polt, Mag.a (FH) Eva M. Schrittwieser
> new developments regarding administrative management in Austria> new developments regarding the organisational- and operational structure of financial management> new developments regarding the organisational- and operational structure of public accountants and tax advisers
lecture immanent character (team presentation)
Lector: Ing. Mag.(FH) Gottfried Hennig, Anton Rosenegger, BA MSc
> introduction into research of library databases and others> instruments and the right search criteria> independent empirical work with primary material > processing research results, including them in your own conceptual contexts and using them to solve real problems
Number of teaching weeks18 per semester
TimesEvery 14 days, in blocks, Fri. and Sat.
Language of InstructionGerman
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.
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.
Selection Committee: Dr. Friedrich Stanzel Mag. Roland Macho Mag.a Sylvia TrinklDr. 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 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!