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, BScNadja Frömel, BA Favoritenstraße 226, A.1.121100 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, Fri. 8.30 a.m.–3.00 p.m.
Application period for academic 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 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
general Substantive Tax LawIncome TaxCorporate Income TaxVATFurther charges
Lector: OR 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: Peter Dworzak, MA
> history and basic structure of the European Union> EU law
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: Manfred Krumpl, MA, Beate Krumpl, BA
Lector: Mag.iur. Carl-Georg Vogt, MBA
> labour law> social law> public services law> types of public employment> contents of the contract of employment> rights and obligations in the contract of employment> collective agreement / company agreement / staff council
short presentation and short exam
lecture / groupworkshort presentation
Lector: Dr. Reinhard Schelch
Introduction of the Austrian customs and excise authority
Multiple choice test
lecture with practical exercises
Lector: Daniela Linzer, MA, Herbert Richter, BA MA
> General provisions> facts> illegality> debt> penalties> deadlines> Facts in financial offenses> Financial criminal proceedings
Deepening and consolidating the knowledge acquired in the 1st semester
> BAO> Submission Legal principles and definitions> Tax authorities> Parties and their representation> Obligations of taxpayers
Lector: Mag. Alexander Barta
> general business studies> subject, history, economic principle> companies as socioeconomic systems> goals, terms, organization, management> company property and its use> legal basics, legal forms> the issue of location> disposal> instruments in marketing> types of market and pricing> investment and financing
Lector: Mag. Alexander Barta, Dipl.oec. Anke Wittig
> content, tasks and legal basics of cost accounting> Generally Accepted Accounting Principles> provisions of accounting principles> evaluation of assets and liabilities> organization of double entry accounting> booking of sales tax> booking of business cases> booking of capital assets> inventories> changes in inventories and evaluation
Students practice a subject-specific activity in the field of taxation and customs. The concrete procedure for the execution of the internship is carried out with the management of each internship, where the student is active. The professional orientation of the internship must be assigned to the contents of study.
Practical / constructive permanent performance monitoring and documentation
Lector: Mag. (FH) Alexandra Tschögl, MA
> Reflection of the practical activities in the implementation of theoretical teaching and learning contents> Feedback> Cooperation in Teams> Discussion of activities of professional practice
Lector: Mag. Michael Schwarzinger
Simple Examples concerning taxation of individuals and calculation of income and basics of v.a.t.
Short lectures followed by discussions on examples
Lector: Robert Vojta, MA
Simple Examples concerning corporation tax and basics of v.a.t.
Lector: Dipl.oec. Anke Wittig
The workshops are complementary to the course "Basic Accounting". Emphasis is placed on a simple introduction of the income statement, balance sheet and cash flow statement. Special focus lies on VAT, discounts, inventories, accrued liabilities.
Lector: KR Hannes Mitterer, OR 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: Markus Patloch-Kofer, MSc, Mag. Reinhard Reschny, Mag. Helga Rohner, Mag. Dr. Barbara Schallmeiner
>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 >Special Private Laws > Basics of Corporate Law> Basics of Company Law
>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.
Lector: Mag.a Birgit Kriegner, Dr. Andrea Prenner, Mag. Rosa Luise Rüf, MSc, Mag. Petra Zinn-Zinnenburg
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
> Minutes, Memorandum-file inspection,> Handling-Notices>Notifications including Notification Act> Time Limits and Letter of Rights>compulsory disclosure, duty of truthfulness and duty to give notice> keeping of books and records> collection, review, field audits> duties to assist, especially cooperation with Courts, Regional Authorities and the "ÖNB"> Seperate assessments> duty assessment> assessment prescription (inception, suspension, prolongation, absolute prescription)
Lector: Mag. Johannes Altmann, MSc, Dr. Adebiola Bayer, Dr. Andrei Alexandru Bodis, Gabriela Dax-Csörgeö, BA, Peter Dworzak, MA, Mag. Andrea Ebner, Mag. Maria Hopfenwieser-Molzer, Renate Macho, BA, OR Markus Scheiblauer, BA MA, Mag. Michael Schwarzinger, Friedric
> current problems and issues concerning Income Tax Law> preparation of the 1st Bachelor´s thesis
Lector: Dr. Franz Philipp Sutter
> Selective presentation of most recent changes ino tax lawso tax regulationso remissions of the Federal Ministry of Financeo tax case law (BFG, VwGH, VfGH, EuGH)> interlinked thinking> Updating the textbook knowledge of tax
Lector: Wolfgang Ginzel
Group 1- BMD:> introduction to the program> accounting> inventory management> payroll accounting (master data, detecting the cover, net settlement and DN-transfer, off-site accounting, monthly closing and settlement, annual reports) > cost accounting (master data, cost center-payers, invoices, sales invoices, bank transactions, imputed costs, reconciliation of financial accounting to cost accounting, analysis of accounting data)>annual (final papers, annual take -over)> income and expenditure account ( data acquisition and master data, cash, bank and purchase ledger, fixed asset accounting)
Lector: Mag. Alexander Barta, Dr. Barbara Redlein
>Introduction to the program, >master data management (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 accounts, maintenance and cancellation of documents)> processing of parked documents, reference documents, Recurring entries, definition documents (passive and active limits)>account analysis,>theses >reports
Lector: Mag.a Erika Luser, Dr. Andrea Prenner, Mag. Rosa Luise Rüf, MSc, Mag. Petra Zinn-Zinnenburg
Basics of conflict managementTypology of conflictsDistinction between social conflicts and differencesImpairment of perception through deformation of feeling and thinkingConflict-related behavioral tendenciesDrama-Triangle and conflict dynamicsEscalation levels and de-escalation techniquesModels of conflict resolutionBasics of mediation and its various stages
Lector: Mag. Andreas Feckter, Mag. Alexandra Graf
> preparation, presentation and discussion of practical cases for VAT
* Insight into the basics of cognitive science* Constructivist epistemology and systems thinking* Importance of meta-cognition in problem-solving situations* Levels of Listening* Overview of selected systemic holistic methods of problem solving* Lateral thinking, intuition and creativity* Widening of perspectives and creation fo ideas through application of creativity techniques
Lector: Mag. Norbert Haferl, Mag. Josef Christian Kormesser
> introduction into "reorganization tax"
> EU-System directive> VO 282/2011/EU> Administrative Cooperation> Domestic Market Regulation> Special Forms of Taxation> cross-boarder VAT-topics
Lector: Mag. Daniel Pfau, Dr. Franz Philipp Sutter
> Fundamental Principles of the Law of the Union ( supranationality, primacy of application, direct applicability)> Institutional law (EC, ECJ, EU Council, European Parliament)>EU-fundamental freedoms>overview of fiscally relevant secondary law> EU-prohibition on aid> OECD/ EU against harmful tax competition
module exam (with the lecture Austrian Constitutional Law)
Lector: Mag. Gottfried Schellmann
> Focus on Business law:> Uniform Commercial Code (UGB)> Stock Corporation Act (AKtG)> GMBH Act> Private Foundation Law (PSG)> Cooperatives Act> Reorganization Tax Law, especially transfers and mergers
> hierarchy of the legal system ( legal position of the Law of the Union)> Fundamental Principles (esp. Principle of Legality)> legislative procedure> Procedure of legal protection incl. preliminary ruling procedure> Administrative Jurisdiction> High Courts> Supreme Authorities and their parliamentary scrutiny
modul exam (with the lecture law of the Union)
> Guarantees and liability provisions> Ensure freezing orders, Co-tax investigation, tax protection> Limitation of due taxes> Annual Appeal- UFS method- Official Board> According to repeal § 299 BAO> Retrial
Active participationPractical exercisesOral examination
Lector: Mag. Florian Rosenberger
> Bilateral and multilateral agreements and national foreign tax law> OECD Model Convention> Double taxation agreements> National Foreign Tax Law> Impact of EU law on domestic Austrian law
Lector: Dr. Hans Blasina, Mag. Andreas Kallina, Mag. Norbert Roller
> Recognition of causalities in the tax law> Elimination of non-essential elements of the situation> Application of tax legislation> Reduction to the essentials
Lector: Mag.a (FH) Eva M. Schrittwieser, Georg Wlachojanis, MA
It is to ensure that the student on a field trip to a different area than thehis / her immediate work environment, participating. These excursions are organized by students in consultation with the LV-line individually or in small groups. The following options are on offer and should be chosen according to current conditions, such as:> Participation in a»Audit of large companies>Audit of small and medium enterprises>Examination of the wage-related charges>Customs audit> VisitThe UFS (Independent Financial Senate)A representation of interestsRepresentation of the European Commission or other EU institution in Vienna
final presentation (oral presentation and written reports)
Lector: Mag. Maria Hopfenwieser-Molzer, Mag. Andreas Kallina, Mag. Martin Schwaiger, Markus Stachna, BA MA, Mag. Rupert Wiesinger
> Solving case studies in tax law> Recognition of contexts> Practical application of the Income Tax Act 1988 and the Corporation Tax Act 1988
Lector: Gerda Apfelthaler, MA, Robert Vojta, MA
> Types of indicatorsAbsolute figures (cash flow, EBIT)> Functions of key - decision function, Control function, Behavior control function> Outline of key figuresPerformance indicators (EBIT, margin, net operating profit after tax, Gross income, cash flow)Liquidity ratios (cash ratio, fixed assets)Profitability ratios (return on sales, return on investment, return on capital employed)Key figures on the capital structure (equity, debt ratio, debt ratio)Key figures for turnover (stock, capital turnover ratio)
> conflicts in theory and analysis> how to deal with conflicts> possible causes and courses of conflicts> negotiating about alternative ways to settle or resolve conflicts > different options of how to intervene in conflicts
immanent examination character, written conflict analysis
> communication und moderation> the moderator> different ways of intervening> techniques of visualisation
immanent examination character
Lector: Mag. Dr. Andreas Berger, MBA, Mag. (FH) Ulrike Danzmayr, Mag. Dr. Dagmar Adelheid Zuchi
theory basics on processes, projects and programms,project assignment, business case,design of project organisations, project roles, project culture,methods of project start, coordination, controlling, handling of discontinuities, close down,short informations on quality assurance, risk management, marketing, personnel.
practical excercise as well as presentations (elaboration, presentation, defense in the subsequent discussion).HomeworkBoth methods also include examinations on the theoretical knowledges of the course.
lecturesteamwork on case studies of practical relevance selected by the studentsgroup discussions
The process of creating structured negotiation, preparation, phases of a negotiation, Prejudice and its effects in communication and negotiation situationsReflection of subjective perceptions of problem situations in negotiationsPractice exercises on negotiation situations
Active participationPractical exercisesIndividual written prepartion, execution and eveluation of a negotiation
integrated lectureLecture, discussion, individual and group work, reflection tasks, written homework
Lector: Hon.-Prof. Dr. Helmut Loukota, Mag. Roland Macho
> OECD Transfer Pricing Guidelines method selection, application methods, benchmarking,Documentation requirements (National, OECD, EUMasterfilekonzept), profits of national / international counter-adjustments, mutual agreement procedures> Function shift policy> Operating sites (profit calculation and allocation)> OECD Draft Intelectual Property / 6.6.2012 - VI
a) the assessment of the written report of a case study (50%), andb) assessment of the oral presentation and discussion contributions to the LV (50%).
Lector: Harald Polt, Mag.a (FH) Eva M. Schrittwieser
> Recent developments in the field of administrative management in Austria> Recent developments in the structure and organization in the austrian tax and customs administration
Immanent examination character (team presentations and team home works)
Lector: Mag. (FH) Ulrike Danzmayr, Ing. Mag.(FH) Gottfried Hennig
> Introduction to research using scientific databases and other relevant resources and development of efficient search strategies> Independent empirical work with and critical analysis of resources> Processing of research results, training in their own intellectual context and use to solve real problems
Semester datesWinter semester: 16th September 2016 to 28th January 2017Summer semester: 17th February to 24th June 2017Number 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
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 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!