Tax Management builds on the Bachelor's degree of the same name and deepens your knowledge of European and international tax matters and business administration. This is all the more important in view of the fact that international IFRS-compliant accounting standards are constantly developing and are applied to more and more enterprises. With your enhanced consulting skills and up to date know-how you will be well prepared for managerial responsibilities in financial administration for international companies or in the field of business consultancy.
Susanne Kunst Mag.a Sandra Schmalz, BSc (Maternity leave)Yasemin MorkocMagdalena MachyniaFavoritenstraße 226, A.1.12 1100 Vienna T: +43 1 606 68 77-3700 F: +43 1 606 68 77-3809 email@example.com
Office hoursTue. to Thu. 8.30 a.m.-12.00 noon Friday 8.30 a.m. to 3.00 p.m.
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Application period for acadmic year 2018/19
1st April to 20th June 2018
tuition fee / semester:
+ ÖH premium + contribution**
* Tuition fees for students from third countries € 727 per semester
**for additional study expenses (currently up to €83 depending on degree program and year)
You are already familiar with tax law and business administration. You may already be working in financial administration or in a company and you have professional experience in applied tax law. You would like to specialize and also to develop personally, to expand your knowledge on taxation and international accounting and strengthen your competency in consultancy. You are willing to shoulder management responsibilities. You actively analyze changing requirements, applying an interactive approach. You aim to improve your understanding and analysis of global financial developments and interactions.
Our curriculum is also based on close cooperation with the Federal Ministry of Finance. The degree program was developed together with the Federal Ministry of Finance and the Institute of Austrian Certified Public Accountants. The content reflects theoretical know-how and practical experience in the business consulting professions. Numerous experts from the Federal Government and others from chambers and companies lecture in the study courses. You will have the opportunity to exchange expertise with lecturers and study colleagues from financial administrations, certified public accountant chambers and accounting departments of large companies and to establish a strong personal network for your future career. Practical relevance is also guaranteed at our Campus Lecture evenings, which are open to all and feature contributions from prominent experts.
The master degree program builds on the bachelor degree program in Tax Management and is an advanced step in the consistent implementation of a fully-fledged and globally comparable degree program in the field of finances and tax. As opposed to university studies such as law or economy, the part-time master degree program and also the bachelor degree program are interdisciplinary, tailored degree programs which may be completed in the minimum period. It will deepen your knowledge of national and international tax matters. The focus on International Financial Reporting Standards (IFRS), is tailored for accounting responsibility at international enterprises or the auditing of large companies. The degree program strengthens your consulting competency, especially in the field of business and tax consulting. New Public Management strategies and management tools will enhance your leadership profile.
Your expertise will enable you to develop tailored solutions to topical financial issues in the global context.
Lector: Dr. Georg Zihr
> Introduction to cost accounting, cost type, cost center and cost unit accounting> Costing> Financial Planning> Basics of Budgeting
Lector: FH-Prof. Dr. Dieter Christian, Mag. Magdalena Kuntner
Subject of the course is to impart basic knowledge in the field of International Financial Reporting Standards (IFRS). These topics are covereds:> Basic concepts of IFRS> Components of the financial statements> Accounting treatment for inventories> Borrowing costs as part of the manufacturing cost> Tangible assets> Investment properties> Intangible assets> Impairment in accordance with IAS 36> Lease from the perspective of the lessee> provisions
Lector: FH-Prof. Dr. Dieter Christian, Mag. Günther Neugschwandtner
> Presentation of selected issues in the financial statements according to UGB and simultaneous discussion of their tax treatment> Discussion of the accounting standards of the UGB> Selected Issues in earnings and sales tax legislation, the transfer taxes and other charges on the basis of related examples
Lector: Mag. Reinhard Reschny
> basic knowledge of investment and financing> the functioning of models and their importance in finance> investment decisions on the basis of static models> investment decisions on the basis of dynamic models> present value method in detail > investment decisions under uncertainty
Lector: Dr. Andrei Alexandru Bodis, Mag. Andrea Ebner
> special questions of ascertainment of profits> special questions of assessment> ascertainment of profits and assessment of co-entrepreneurship > special questions of withholding tax
Lector: MMag. Dr. Gerd Konezny, Mag. Michael Radasztics
Special topics with regard to practical problems and the relevant judicature:> legal innovations and trends> corrected return (§ 29 FinStrG)> delicts (§§ 33 ff FinStrG)> differences in procedural law to BAO (§§ 98 ff FinStrG, Art 6 MRK)> special problems (§§ 1-14 FinStrG, etc)> economic crime > delicts of Criminal Law for Fiscal Offences: from the fiscal authority to the public prosecution department and the main hearing in court
Lector: Mag. Michael Schwarzinger
> Group Taxation> Exemption of Income from Investment> Tax Liability> Hidden Profit Distribution> Non deductible expenses
multiple choice test per unit and module exam
Lector: Dr. Christian Lenneis, KR Hannes Mitterer, Mag. Daniel Pfau, Dr. Angela Stöger-Frank
Special topics with regard to practical problems and the relevant judicature:> legal innovations and trends> liability in Substantive Tax Law (§§ 9 ff, 80 ff BAO)> the flexible system between fiscal authority and taxpayer with regard to the Collection of Tax (§§ 114 ff, 118, 119ff, 143 ff, 161 ff, 184 BAO)> limitation of time (§§ 207 ff BAO)> exemptions in legal force (§§ 293 ff BAO)> special problems
Lector: Gerhard Braunsteiner, BA, Mag. Wolfgang Exl
> Employment Law> Social Security Law> Income tax> Municipal tax
Lector: Mag. Günther Neugschwandtner
> introduction to business taxation> basics of the choice of legal structure> taxation of individual enterprises, non-incorporated firms (integrative and separated ascertainment of profits) and incorporated firms> introduction to tax balance sheets
Lector: Lawrie Moore-Walter, MBA, MA, Mag.a Sylvia Trinkl
> Special English terminology: various tax law topics, especially income tax and value-added tax> Special English terminology: Business English> English for academic purposes (using English literature for the master thesis)
lecture immanent examination character
Lector: Mag. Hannah Glatz, Dr. Christina Pfau
> Economic and budgetary policy in the context of control mechanisms of the European Uniono implementation of Union law in Austria (including fiscal pact)o Lessons learned and consequences of the financial and economic crisis in the EUo Structural deficit versus Maastricht deficit> The budget law of the Federal Government since 2013o The budget cycle and its actors: new and old stakeholders in the budget with new roles and competencieso construction of the federal budget and its enforcemento The Federal Financial Framework as a medium-term planning toolo analyzes for federal financial framework and the budgeto The effect of orientation and its importance for societyo The relationship between the budget of federal, provincial and municipal government (financial compensation)o Adoption of the budget law of the federal states and municipalitieso The new budget law of the Federal in an international comparison> New accountingo International accounting standards and implementation at European and national level - future and visionso First-time presentation of the assets of the Federation and its analysis (federal accounts)
Lector: Dr. iur. Anton Geist, LL.M., Ing. Mag.(FH) Gottfried Hennig
> Scientific research in national and international databases and libraries> Scientific texts and parameters for theirrelease
lecture-immanent examination character
Lector: Mag. Karin Bartalos
> Conditions for granting tax incentives according to §§ 34 ff. of the Federal Tax Code> Activities of charities> VAT treatment of non-profit institutions> Income Tax treatment of non-profit institutions> Requirements for deductibility of donations according to § 4a Income Tax Law to non-profit institutions> Concept of state aid> Favoring effect of state aid> Distortion of competition by State aid> De minimis limit> Prohibition on aid in tax matters
Lector: FH-Prof. Dr. Dieter Christian, Mag. Konrad Fuhrmann
> Classification of investments as holdings in subsidiaries, associated companies or Community arrangements or as other investments.> Full consolidationo consolidationo Debt Consolidationo Income and expenses consolidationo Between Success elimination> Equity method
Lector: Mag.a (FH) Eva M. Schrittwieser
> Fundamentals of risk management> Introduction to the risk management-process and limits of the risk management> Strategies, objectives, legal standards and guidelines as a framework> Risk analysis, risk assessment and aggregation> Risk control and coping with risk > Risk Reporting
> Special issues of profit determination> Special issues of assessment> Profit determination and assessment of co-entrepreneurships> Special issues of Withholding Tax
Lector: Mag. Mario Mayr, LL.M., Mag. Robert Pernegger
Current topics of the sales tax law on the basis of the relevant national and Union legal framework.
Lector: Ing. Mag.(FH) Gottfried Hennig, Mag. (FH) Barbara Ofner
> Discussion of the legal methodology and repetition of the legal citation> Style criticism, using examples from the Legisprudence, the jurisprudence and the literature
Lector: Mag. Daniel Pfau, Dr. Franz Philipp Sutter
> Union Legal issues of tax law> Examination scheme of the ECJ > Analysis of the ECJ rulings in the tax field> Impact of ECJ judgments (General and Special)
Lector: Hon.-Prof. DDr. Jörg Zehetner
> General Business Law> General Corporate Law> In-depth treatment of partnerships (UGB) including silent partnership and corporations (AktG, GmbHG)> Financial Constitution of the corporation, corporate actions, merger, transformation, division, transfer, Real division, merger> International aspects
Lector: FH-Prof. Dr. Dieter Christian, Mag. Vincent Hruska
> Basics of Business Valuation> Theoretical Background to the DCF method (capital structure theory)> Operation of the DCF method taking into account various financing assumptions> Theoretical background and practical application of the Capital Asset Pricing Model (CAPM)
> Constitutional issues of tax law> Analysis of Constitutional Court findings from the tax area> Impact of Constitutional Court findings (General and Special)
Lector: Mag. Matthias Ofner, Mag. Christian Pirkelbauer
> Basics of Real Estate Transfer Tax> Selected facts of the fees Act> Fundamentals of Car registration tax "Normverbrauchsabgabe"> Basics of insurance tax> Basics of motor vehicles tax> Basics of energy taxation > Basics of excise duties (mineral oil tax, tobacco tax, alcohol tax, beer tax, sparkling wine tax)> Relevant procedural topics
Lector: Mag.a Sylvia Trinkl, Mag. Ingeborg Voller-Pfeifer
> Transfer of knowledge concerning scientific terminology and- literature: >Demands and position of internal and external test units >Code of Ethics of test units >Objective and organisational processes of internal and external audits >Internal control systems, risk management systems and Corporate Governance in businesses
Lector: Mag. Karl Fux, Mag. Christof Wolf
> Producing adjusted balance sheets as a basis for the calculation of convincing performance indicators> Calculation and interpretation of important performance indicators
Lector: Mag. Gottfried Schellmann
> VAT legislation of the EU> Current developments in terms of VAT legislation in the EU> Current jurisdiction of ECJ regarding VAT legislation> Basics of VAT legislation in English
Lector: Hon.-Prof. Dr. Heinz Jirousek, Hon.-Prof. Dr. Helmut Loukota
OECD-MA developments, impacts on DBA-practice especially> OECD-Guidelines> OECD Developments in the arm’s length principle and method selection (future projects- see recommended reading) > Business restructuring> Definition and scope of permanent establishments> Profit allocation to permanent establishments (AOA)> Attribution of capital to permanent establishments (AOA)> Permanent establishments of service activities
Lector: Hon.-Prof. Dr. Helmut Loukota, Mag. Roland Macho
> OECD Transfer Pricing Guidelines> Current OECD tasks (BEPS-project) and measures within the OECD´s 15-points-action plan ( e.g. Transfer Pricing Aspects of Intangibles)
Lector: Mag. Lisa Mandl, MAS, Mag. Michael Stadlober, Dr. Friedrich Stanzel
>Basics of organisation theory, different types of organisation and starting point of an organisation diagnosis >Basics, dynamics and logics of development and change of organisations >Practical creation of development and change processes >Organisational development, human resources development, strategy development: Characteristics and differences >Roles, responsibilities and duties of executives in the business
lecture-immanent examination character, presentation
Lector: Dr. Martin Vock, LLM
>Adaption of the Austrian tax system taking into account economic principles and objectives >Comparison of international tax systems
Lector: Mag. Alexandra Dolezel, Mag. Doris Frey, Mag. Hannah Glatz, Mag. Doris Hack, Dr. Eva-Maria Kerstinger, Mag.iur. Wolfgang Leitgeb, KR Hannes Mitterer, Mag. Eva Posautz, Mag. Bernhard Renner, Mag. Gottfried Schellmann, Mag. Martin Schwaiger, Dr. Martin Vock
>Discussion of the proposed topics for the students´ master theses>Formulation of a research question (operationalisation, formulation of goals) >Analysis of methodological attempts (instruments)
Lector: Mag. Norbert Haferl, Mag. Josef Christian Kormesser
>Detailed discussion of the Reorganisation Tax Act (fusion, conversion, insertion, union, gavelkind, splitting) with chosen main focuses >Special areas under special consideration of practise problems and appropriate judicature (BFG, VwGH, VfGH)
Lector: Mag. Alexandra Dolezel, Mag. Norbert Roller
>Demands of Community Law for the regulations of the unlimited and limited tax liability (e. g. Exit taxation - §6 Z 6, §30 EStG - in the light of European law; Withholding taxes on foreign taxpayers - §98 EStG and European law) >The jurisdiction of the ECJ with regard to income tax law has great importance. A row of implementation requirements for national law result from this. Students examine the effect of (well-chosen) ECJ knowledge on the Austrian legal situation (e. g. Treatment of losses considering EU-law) > Effects of Community Law on the (national) tax abuse measures (Abuse of law in the international context) > Comparative consideration of different national judicial systems in income tax law
Lector: FH-Prof. Dr. Dieter Christian, Mag. Alexandra Dolezel, Mag. Doris Frey, Mag. Hannah Glatz, Mag. Doris Hack, Mag. Thomas Hölzl, Dr. Eva-Maria Kerstinger, Mag. Nathalie Kovacs, Mag.iur. Wolfgang Leitgeb, Mag. Roland Macho, KR Hannes Mitterer, Mag. Eva Posau
> Writing the Master thesis
> presentation of exerpts of the Master thesis > data acquisition and analysis> advice> critical reflexion of the own and other master theses, defence of the scientific approach> philosophy of science
Lector: MMag. Christoph Blaha, MBA
> practical examples eg. topics regarding international businesses
Lector: MMag. Christoph Blaha, MBA, Mag. Bojan Djukic
> Corporate Policy regarding politico-economic and fiscal conditions> Influence of tax law on business decisions regarding relevant Location factors> relevant parameters for corporate decisions, especially for international organizations
Semester datesWinter semester: 16th September 2016 to 28th January 2017Summer semester: 17th February to 24th June 2017
Number of teaching weeks18 per semester.
Timesevery 14 days, in blocks, Fri. and Sat.
Language of InstructionGerman
The Master degree will qualify you to assume managerial responsibilities in various fields:
For example, the following disciplines are admitted: > Tax Management or equivalently relevant studies > Law degree studies, i.e. studies that mainly focus on law > Economic sciences (business administration, economics) or degree programs with economic content > Individual cases are decided by the head of the academic section. You are required to have a minimum number of ECTS credits in the following core subject areas: Tax and law: at least 18 ECTS credits in the following subjects, for example: > Introduction to tax law > Introduction to procedural law > Value Added Tax Act in general > Domestic market regulation and EU Directives Business and auditing: at least 8 ECTS credits in the following subjects, for example: > Fundamentals of business administration > Principles of accounting > Bookkeeping and reporting Personality and interaction: at least 8 ECTS LP in the following subjects, for example: > Communication > English > Project management > Principles of leadership > Basics of didactics and andragogy If you cannot provide proof of all or some of the required 34 ECTS credits, you will be required to take an exam prior to the admission process based on the subjects listed above.
Equivalence is determined by international agreements, validation or in individual cases a decision by the head of the academic section.
To apply you will require the following documents:
It is not possible to save incomplete online applications. You must complete your application in one session. Your application will be valid as soon as you upload all of the required documents and certificates. In the event that some documents (e.g. references) are not available at the time you apply, you may submit these later via email, mail or in person by no later than the start of the admission process.
The selection process consists of a written test and an interview with the selection committee.
Dr. Friedrich Stanzel Mag. Roland Macho Mag.a Sylvia Trinkl Dr. Dieter Christian Susanne Kunst Dr. Andreas Berger Wolfgang Medlitsch Mag. Daniel Pfau Mag.a Eva Schrittwieser Dr. Hannes Schuh Dr. Christian Sommer Mag.a Margarete Wais
Studiengangsleiter T: +43 1 606 68 77-3701 firstname.lastname@example.org
Lehre und Forschung
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!