Bachelor’s Program (Bachelor Professional)

Tax Management

part-time

 
 

Tax Management

Tax Management is an academic education specializing in tax law and business with a strong practical focus for the multi-faceted world of finance and tax. It combines national, international and EU tax law with business administration and management and also takes into account current developments towards the digitalization of these areas. This will enable you to start a career in tax administration, in international groups or in business consulting. Tax Management offers an ideal foundation for the specialist examination for tax consultants and auditors. 

Department
Administration, Economics, Security, Politics
Topic
Technologies

Highlights

  • Combination of tax, law and economics

  • Part-time, interdisciplinary and can be completed within the standard period of study

  • Admission is possible with relevant professional qualification or several years of relevant professional experience and 1 semester can be credited in the latter case

  • Practical and professionally oriented: developed in cooperation with the Akademie der Steuerberater:innen und Wirtschaftsprüfer:innen (ASW) (Academy of Tax Advisors and Certified Public Accountants)

     

    Facts

    Final degree

    Bachelor Professional (BPr)

    Duration of course
    6 Semesters
    Organisational form
    Part-time

    Lehrgangsbeitrag1

    € 16.9002

    ECTS
    180 ECTS
    Language of instruction
    German

    Application Winter semester 2024/25

    10. October 2023 - 31. August 2024

    Study places

    35

    Location

    FH Campus Wien as well as ASW3
    1100 Wien

    1 The KSW awards a maximum of 25 scholarships of € 7,350 each. Criteria for this, in addition to successful completion of the admission procedure, are in particular a current employment relationship with a KSW member. For further support, please contact our cooperation partners directly.
    2 Credit for the 5th semester
    3 Akademie der Steuerberater:innen und Wirtschaftsprüfer:innen (Academy of Tax Advisors and Certified Public Accountants)

    Before the studies

    You already have relevant professional qualifications or several years of relevant professional experience. You wish to complement your extensive experience with theoretical know-how, advance your professional career and expand your career opportunities.You enjoy working in a team or in consulting settings, and are socially competent. You would also like to expand your professional network with valuable contacts.

    Why you should study with us

    Excellent network

    You will build a sustainable network from day one of your studies.

    New ways of thinking

    We invite you to join us in linking topics and thinking in a completely new way.

    Selected teachers

    Decision-makers and experts in their field will teach you at our university.

    How can qualifications be credited?

    In the case of certified previous education, relevant professional qualifications or several years of relevant professional experience, there are extensive possibilities for credit transfer. The Head of Program will be happy to provide you with further information.

    According to § 9 para. 6 FHG, the following are requirements for admission to the Bachelor Professional
    1. relevant professional qualification
    or
    2. several years of relevant professional experience with supplementary examinations according to § 9 Abs 6 Z 2 FHG
    A supplementary examination in fundamentals of accounting will be held. Further admission requirements are German language skills on level C1 and English language skills on level B1. In individual cases, the decision on admission is at the discretion of the Head of Program in consultation with the ASW, whereby supplementary examinations may be required in accordance with § 9 para. 6 no. 2 FHG.

    To apply you will require the following documents:

    • Birth certificate
    • Proof of citizenship
    • Proof of residence (for third country citizens)
    • University entrance certificate or University entrance exam (Studienberechtigungsprüfung) or University entrance exam (Berufsreifeprüfung)or
    • Completion of an apprenticeship or completion of a vocational middle school with a part-time entrance exam in History 2 and English 1 / further proof of your training
    • Letter of motivation
    • CV in table form
    • Letter of endorsement from the manager or the specialist board (optional)
    • Financial Authority employee ID card (optional)
    • Letter of recommendation from the Financial Authority (optional)
    • Certificate as a tax preparer or accountant (optional)

    Please note!
    An application for direct entry into the 3rd semester (= winter semester 2023) is only possible as of now for persons with an accountant/tax administrator diploma or for tax advisors.

    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 admission procedure consists of a written test and an interview with the admission committee.

    • 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 requirements. 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.

    During the studies

    In teaching, we maintain a close cooperation with the Akademie der Steuerberater:innen und Wirtschaftsprüfer:innen (ASW). You will complete the first two semesters directly at the Akademie der Steuerberater:innen und Wirtschaftsprüfer:innen (ASW), after which you will receive the recognized ASW diploma in tax processing/balance sheet accounting. In the fifth semester you will complete a relevant professional internship. Numerous experts from the profession, in addition to many others from law firms and companies, teach in this program. Tax Management is Austria's first professionally focused academic program specializing in national, European and international tax law. It is internationally comparable with other studies in terms of the Bologna process. This Bachelor Professional is demand-oriented, interdisciplinary and practice-oriented. You can complete it part-time in the minimum period. An elementary component is the cooperation with the Akademie der Steuerberater:innen und Wirtschaftsprüfer:innen. With its industry know-how and its comprehensive network of experts from the field, the ASW supports the cutting-edge professional focus of the university course.

    • Combination of tax, law and economics
    • Part-time, interdisciplinary and can be completed within the standard period of study
    • Practice-oriented: Developed together with the Academy of Tax Advisors and Auditors

    Tax Management is Austria's first professionally focused academic program specializing in national, European and international tax law. It is internationally comparable with other studies in terms of the Bologna process. This Bachelor Professional is demand-oriented, interdisciplinary and practice-oriented. You can complete it part-time in the minimum period. An elementary component is the cooperation with the Akademie der Steuerberater:innen und Wirtschaftsprüfer:innen. With its industry know-how and its comprehensive network of experts from the field, the ASW supports the cutting-edge professional focus of the university course.

    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 the area of digitalization in the context of business administration and tax law, students learn about the demands placed on accounting by technological progress and e-government initiatives, design corporate accounting in line with these demands, and accompany and manage digitally driven change processes.

    Curriculum

    Module Bookkeeping 1
    3 SWS
    5 ECTS
    legal conditions, system of double-entry accounting and basics of cash basis accounting | ILV

    legal conditions, system of double-entry accounting and basics of cash basis accounting | ILV

    2 SWS   3 ECTS

    Content

    The course deals with the following topics:

    1. The double-entry accounting system
      1. Function
      2. Structure
      3. The double-entry profit calculation
      4. The account
      5. Accounting records
      6. Current entries
    2. Civil law basics of accounting
      1. Civil law
      2. Corporate law
      3. Corporate law, legal forms
        1. Advantages and disadvantages of individual legal forms
        2. Sole proprietorship
        3. Partnership: general partnership, limited partnership
        4. Corporation: limited liability company
    3. Legal framework of accounting
      1. Legal basis
      2. Accounting under company law
      3. Tax accounting obligation
      4. Overview and summary
      5. Principles of proper accounting
      6. Document organization
      7. Books of double-entry accounting
      8. Permanent records
      9. Accounting guidelines
      10. Reconciliation work
      11. Internal control system and quality control
    4. Basic principles of income-expenditure accounting
      1. Introduction
      2. Record keeping requirements
      3. EAR versus accounting
      4. The inflow-outflow principle

    Teaching method

    • Lecture with exercises
    • Case studies from practice
    • Discussions and group work
    • Self-study

    Examination

    Module exam

    Literature

    Die genaue Literatur samt Ausgabe, Auflage und Jahr wird in der Lehrveranstaltung bekanntgegeben. U.a.:

    • Amon/ Riezinger: Buchhaltung 1–Grundlagen und Systematik, ASW-Skriptum, 2023

    Literaturempfehlung:

    • Schneider, W./ Dobrovits/ Schneider, D.: Einführung in die Buchhaltung im Selbststudium, Facultas, 24. Aufl., 2022

    Teaching language

    Deutsch
    2 SWS
    3 ECTS
    Fundamentals of income and value added tax | ILV

    Fundamentals of income and value added tax | ILV

    1 SWS   2 ECTS

    Content

    The course deals with the following topics:

    1. Basic principles of value added tax
      1. Legal basis
      2. Systematic view
      3. Taxable - non-taxable sales
      4. Tax-exempt sales (tax exemptions)
      5. Tax rates
      6. Input tax deduction
      7. The sales tax accounts
      8. Posting of simple purchases and sales of goods
      9. Posting of invoice clearing
      10. Posting of discounts and rebates
      11. Tax base
      12. Invoice characteristics
      13. Preliminary declaration, advance payment, assessment
      14. Posting of simple documents
    2. Basics of income tax
      1. Legal basis
      2. Systematic view
      3. Personal tax liability or tax subject
      4. Material tax liability or tax object
      5. Business income: Business income and expenses, non-deductible expenses iSd§20
      6. Non-business income
      7. Collection of income tax: wage tax, capital gains tax

    Teaching method

    • Lecture with exercises
    • Case studies from practice
    • Discussions and group work
    • Self-study

    Examination

    Module exam

    Literature

    Die genaue Literatur samt Ausgabe, Auflage und Jahr wird in der Lehrveranstaltung bekanntgegeben. U.a.:

    • Amon/ Riezinger: Buchhaltung 1–Grundlagen und Systematik, ASW-Skriptum, 2023

    Literaturempfehlung:

    • Schneider, W./ Dobrovits/ Schneider, D.: Einführung in die Buchhaltung im Selbststudium, Facultas, 24. Aufl., 2022

    Teaching language

    Deutsch
    1 SWS
    2 ECTS
    Module Bookkeeping 2

    Bookkeeping 2

    4 SWS   7 ECTS

    Examination

    : This module is part of the diploma examination for obtaining the diploma BUHAhaltung of ASW.
    4 SWS
    7 ECTS
    Communication and conversation | UE

    Communication and conversation | UE

    1 SWS   1 ECTS

    Content

    The course addresses the following topics:

    1. The Harvard concept in negotiations
    2. Chain of argumentation (5-sentence method)
    3. Conflict diagnosis and management
    4. Nonviolent communication
    5. Targeted use of body language

     

    Teaching method

    • Exercises
    • Case studies from practice
    • Self-study

    Examination

    Module exam

    Literature

    Die genaue Literatur samt Ausgabe, Auflage und Jahr wird in der Lehrveranstaltung bekanntgegeben. U.a.:

    • Rosenberg, M.: Konflikte lösen durch Gewaltfreie Kommunikation: Ein Gespräch mit Gabriele Seils (2004)
    • Fisher/ Ury/ Patton: Das Harvard-Konzept: Sachgerecht verhandeln – erfolgreich verhandeln (2000)
    • Thiele: Argumentieren unter Stress: Wie man unfaire Angriffe erfolgreich abwehrt (2015)

    Teaching language

    Deutsch
    1 SWS
    1 ECTS
    Value-added tax including posting of value-added tax issues in DOPIK | ILV

    Value-added tax including posting of value-added tax issues in DOPIK | ILV

    3 SWS   6 ECTS

    Content

    The course deals with the following topics:

    1. Sales tax and booking of goods movements and other services, incl. foreign currency conversions in double-entry bookkeeping
      1. Origin of tax liability, down payments, partial invoices, etc. in connection with construction and construction-related trades
      2. Incorrect and unauthorized tax reporting
      3. Input tax deduction, input tax adjustment, input tax refund
      4. Trade in goods with EU member states and third countries
      5. Obligation to keep records and accounting records
      6. Other services, reverse charge system
      7. Transfer of tax liability, special case of construction services
      8. Series and triangular transactions
      9. Recapitulative statements and other reporting obligations

    Teaching method

    • Lecture with exercises
    • Case studies from practice
    • Discussions and group work
    • Self-study

    Examination

    Module exam

    Literature

    Die genaue Literatur samt Ausgabe, Auflage und Jahr wird in der Lehrveranstaltung bekanntgegeben. U.a.:

    • Hütter/ Perl: Buchhaltung 2– Buchung laufender Geschäftsfälle, ASW-Skriptum, 2023
    • Hütter: Übungsskriptum Buchhaltung, ASW-Skriptum, 2023

    Literaturempfehlung:

    • Schneider, W./ Dobrovits/ Schneider, D.: Einführung in die Buchhaltung im Selbststudium, Facultas, 24. Aufl., 2022
    • Kollmann: Umsatzsteuer leicht verständlich! Grundner, 7. Aufl., 2023

    Teaching language

    Deutsch
    3 SWS
    6 ECTS
    Module Bookkeeping 3

    Bookkeeping 3

    4 SWS   8 ECTS

    Examination

    : This module is part of the diploma examination for the ASW Accounting Diploma.
    4 SWS
    8 ECTS
    Posting current business transactions in double-entry accounting | ILV

    Posting current business transactions in double-entry accounting | ILV

    3 SWS   6 ECTS

    Content

    The course deals with the following topics:

    Accounting of current and special business cases with reference to double-entry bookkeeping or income-expenditure accounting as well as surplus accounting

    • Maintenance and production expenses
    • Wage and salary posting
    • Posting of GSVG contributions
    • Travel expense reimbursements
    • Advertising and representation expenses
    • Special forms of invoice clearing
    • Bank loans
    • Taxes and other charges
    • Asset additions and disposals
    • Posting of original documents

    Teaching method

    • Lecture with exercises
    • Case studies from practice
    • Discussions and group work
    • Self-study

    Examination

    Module exam

    Literature

    Die genaue Literatur samt Ausgabe, Auflage und Jahr wird in der Lehrveranstaltung bekanntgegeben. U.a.:

    • Hütter/ Perl: Buchhaltung 2– Buchung laufender Geschäftsfälle, ASW-Skriptum, 2023
    • Hütter: Übungsskriptum Buchhaltung, ASW-Skriptum, 2023

    Literaturempfehlung:

    • Schneider, W./ Dobrovits/ Schneider, D.: Einführung in die Buchhaltung im Selbststudium, Facultas, 24. Aufl., 2022

    Teaching language

    Deutsch
    3 SWS
    6 ECTS
    Income-expenditure statement and surplus statement | ILV

    Income-expenditure statement and surplus statement | ILV

    1 SWS   2 ECTS

    Content

    The course deals with the following topics:

    Posting of current business transactions in the income-expenditure account as well as in the surplus account

    • The inflow-outflow principle
    • Factual and temporal allocation of payments
    • Distribution of certain advance payments
    • Regularly recurring payments
    • Special features in the area of fixed assets
    • Value added tax in the course of EAR
    • Determination of profit
    • Accounting in connection with special VAT features

     

    Teaching method

    • Lecture with exercises
    • Case studies from practice
    • Discussions and group work
    • Self-study

    Examination

    Module exam

    Literature

    Die genaue Literatur samt Ausgabe, Auflage und Jahr wird in der Lehrveranstaltung bekanntgegeben. U.a.:

    • Hütter/ Perl: Buchhaltung 2– Buchung laufender Geschäftsfälle, ASW-Skriptum, 2023
    • Hütter: Übungsskriptum Buchhaltung, ASW-Skriptum, 2023

    Literaturempfehlung:

    • Schneider, W./ Dobrovits/ Schneider, D.: Einführung in die Buchhaltung im Selbststudium, Facultas, 24. Aufl., 2022

    Teaching language

    Deutsch
    1 SWS
    2 ECTS
    Module Bookkeeping 4

    Bookkeeping 4

    5 SWS   10 ECTS

    Examination

    : This module is part of the diploma examination for obtaining the diploma in accounting at the ASW.
    5 SWS
    10 ECTS
    Introduction cost accounting | VO

    Introduction cost accounting | VO

    1 SWS   1 ECTS

    Content

    The course deals with the following topics:

    Cost Accounting

    1. Overview and subareas
    2. The cost type accounting
    3. Cost center accounting
    4. The cost unit accounting
    5. Partial cost accounting incl. contribution margin accounting

     

    Teaching method

    • Lecture
    • Case studies from practice
    • Self-study

    Examination

    Module exam

    Literature

    Die genaue Literatur samt Ausgabe, Auflage und Jahr wird in der Lehrveranstaltung bekanntgegeben. U.a.:

    • Handler: Buchhaltung 3-Abschluss und Auswertung, ASW-Skriptum, 2023

    Literaturempfehlung:

    • Zunk/ Grbenic/ Bauer: Kostenrechnung, LexisNexis, 4. Aufl., 2017

    Teaching language

    Deutsch
    1 SWS
    1 ECTS
    Tax law incl. federal tax code | ILV

    Tax law incl. federal tax code | ILV

    2 SWS   4 ECTS

    Content

    The course deals with the following topics:

    1. Federal Tax Code and Financial Criminal Law
      1. General and legal basics
      2. Scope of application
      3. Overview of tax collection - assessment procedure
      4. Origin of the tax claim
      5. Organization of the tax administration
      6. Party
      7. Representative
      8. Interaction between the tax authority and the party
      9. General provisions on levying
      10. Determination of the basis for the levy
      11. Collection of the levies
      12. Legal remedies
      13. Overview of financial penal law
    2. 2. income tax
      1. Profit allowance
      2. Repetition of types of income
      3. Tax allowances
      4. Tax rate and deductions
      5. Collection of income tax (assessment iSd§39ff EStG)
    3. Basics of corporate income tax
      1. Separation principle and tax burden comparison
      2. Personal tax liability or tax subject
      3. Material tax liability or tax object
      4. Assessment basis, tax rate and levying
      5. Calculation and accounting of corporate income tax

    Teaching method

    • Lecture with exercises
    • Case studies from practice
    • Discussions and group work
    • Self-study

    Examination

    Module exam

    Literature

    Die genaue Literatur samt Ausgabe, Auflage und Jahr wird in der Lehrveranstaltung bekanntgegeben. U.a.:

    • Handler: Buchhaltung 3-Abschluss und Auswertung, ASW-Skriptum, 2023

    Literaturempfehlung:

    • Fröhlich/ Unger: Steuerrecht graphisch dargestellt, 7. Aufl., 2019

    Teaching language

    Deutsch
    2 SWS
    4 ECTS
    Preparation of annual financial statements, incl. short-term income statement | ILV

    Preparation of annual financial statements, incl. short-term income statement | ILV

    2 SWS   5 ECTS

    Content

    The course deals with the following topics:

    1. Preparation of annual financial statements
      1. Legal basis and audit obligation
      2. Difference company balance sheet - tax balance sheet
      3. Principles of proper accounting
      4. Scheduled depreciation
      5. Unscheduled depreciation
      6. Grants from public funds (subsidies)
      7. Investment allowance according to § 11 EStG
      8. Special features in relation to passenger cars and station wagons
      9. Sale of assets
      10. Inventory and inventory procedure
      11. Inventories - valuation of closing stock (determination of use)
      12. Receivables valuation
      13. Accruals and deferrals
      14. Accruals
      15. Valuation of liabilities
      16. Accounting of the annual result
    2. Short-term income statement
      1. Introduction
      2. Preparation of a short-term income statement
      3. Evaluation

    Teaching method

    • Lecture with exercises
    • Case studies from practice
    • Discussions and group work
    • Self-study

    Examination

    Module exam

    Literature

    Die genaue Literatur samt Ausgabe, Auflage und Jahr wird in der Lehrveranstaltung bekanntgegeben. U.a.:

    • Handler: Buchhaltung 3-Abschluss und Auswertung, ASW-Skriptum, 2023

    Literaturempfehlung:

    • Brein/ Denk/ Krainer/ Pfeiler/ Sixl: Bilanzierung 2024 für den Jahresabschluss 2023, dbv, 2023

    Teaching language

    Deutsch
    2 SWS
    5 ECTS

    Module Accounting 1
    5 SWS
    9 ECTS
    Argumentation and negotiation | UE

    Argumentation and negotiation | UE

    1 SWS   1 ECTS

    Content

    The course addresses the following topics:

    1. The Harvard concept in negotiations
    2. Chain of argumentation (5-sentence method)
    3. Conflict diagnosis and management
    4. Nonviolent communication
    5. Targeted use of body language

    Teaching method

    • Exercises
    • Case studies from practice
    • Self-study

    Examination

    Module exam

    Literature

    Die genaue Literatur samt Ausgabe, Auflage und Jahr wird in der Lehrveranstaltung bekanntgegeben. U.a.:

    • Rosenberg, M.: Konflikte lösen durch Gewaltfreie Kommunikation: Ein Gespräch mit Gabriele Seils, 2004
    • Fisher/ Ury/ Patton: Das Harvard-Konzept: Sachgerecht verhandeln – erfolgreich verhandeln, 2000
    • Thiele: Argumentieren unter Stress: Wie man unfaire Angriffe erfolgreich abwehrt, 2015

    Teaching language

    Deutsch
    1 SWS
    1 ECTS
    Accounting - preparation of annual financial statements | ILV

    Accounting - preparation of annual financial statements | ILV

    4 SWS   8 ECTS

    Content

    The course deals with the following topics:

    1. The obligation to keep accounts in business and tax law
    2. Corporate law regulations applicable to all entrepreneurs
    3. Supplementary regulations for corporations
    4. Tax more-less accounting
    5. Allocation rules to business assets
    6. Accounting and valuation of individual balance sheet items
      1. Fixed assets
      2. Current assets
      3. Prepaid expenses
      4. Deferred taxes incl. transitional rules
      5. Equity
      6. Accruals incl. transitional provisions
      7. Liabilities
      8. Contingent liabilities
      9. Preparation of corporate income tax and income tax return
    7. Profit and loss statement
    8. Notes and management report
    9. Disclosure

    Teaching method

    • Lecture with exercises
    • Case studies from practice
    • Discussions and group work
    • Self-study

    Examination

    Module exam

    Literature

    Die genaue Literatur samt Ausgabe, Auflage und Jahr wird in der Lehrveranstaltung bekanntgegeben. U.a.:

    • Egger/ Riedl/ Wenzl: Bilanzierung (inkl. Kostenrechnung), ASW-Skriptum, 2023

    Teaching language

    Deutsch
    4 SWS
    8 ECTS
    Module Accounting 2 - with selected legal chapters

    Accounting 2 - with selected legal chapters

    4 SWS   6 ECTS

    Examination

    : This module is part of the diploma examination for the acquisition of the diploma Tax Processing / Balance Sheet Accounting of the ASW.
    4 SWS
    6 ECTS
    Cost accounting, balance sheet analysis | ILV

    Cost accounting, balance sheet analysis | ILV

    2 SWS   3 ECTS

    Content

    The course deals with the following topics:

    Managerial accounting - Cost accounting

    1. The subareas of managerial accounting
    2. The basic concepts of accounting
    3. The subareas of cost accounting
      1. Overview
      2. The cost element accounting
      3. The cost center accounting
      4. The cost unit accounting
    4. The contribution margin accounting
    5. Target cost accounting
    6. Activity-Based Costing
    7. Planned cost accounting
    8. The system of cost accounting in the context of balance sheet valuation

    Balance sheet analysis - determination and interpretation of key figures

    1. Investment ratios: Asset intensity, depreciation ratio, asset wear and tear ratio.
    2. Financing ratios: Equity ratio, asset coverage, working capital, inventory duration, accounts receivable target, accounts payable target
    3. Liquidity ratios: Debt repayment period, liquidity ratios
    4. Profitability ratios: Return on assets
    5. Key figures from the area of expense and income structure: cash flow, cash flow performance ratio, material intensity, goods intensity, personnel intensity

    Teaching method

    • Lecture with exercises
    • Case studies from practice
    • Self-study

    Examination

    Module exam

    Literature

    Die genaue Literatur samt Ausgabe, Auflage und Jahr wird in der Lehrveranstaltung bekanntgegeben. U.a.:

    • Egger/ Riedl/ Wenzl: Bilanzierung (inkl. Kostenrechnung), ASW-Skriptum, 2023
    • Bertl/ Deutsch-Goldoni/ Hirschler: Buchhaltungs- und Bilanzierungshandbuch, LexisNexis, 12. Aufl., 2022
    • Zunk/ Grbenic/ Bauer: Kostenrechnung, LexisNexis, 4. Aufl., 2017

    Teaching language

    Deutsch
    2 SWS
    3 ECTS
    Corporate and company law | VO

    Corporate and company law | VO

    2 SWS   3 ECTS

    Content

    The course deals with the following topics:

    1. Corporate Law
      1. General part
        1. Company/entrepreneur
        2. Company register
        3. Peculiarities of corporate transactions
        4. Acquisition of a company (asset deal/share deal)
        5. Commission
        6. Commercial agency
        7. Corporate payment transactions / securities
      2. Corporate law
        1. General/advantageousness comparison
        2. Choice of legal form
          1. GesnbR
          2. OG/KG
          3. Silent partnership
          4. GmbH
            (in each case: Formation, management and representation, assets and liability, rights and duties of the executive bodies and shareholders, contract amendments, termination, accession and withdrawal of a shareholder)
          5. Basic features of the AG and the private foundation
            (most important areas of application, comparison GmbH)
          6. Change of legal form
    2. Basics of trade law
      1. Basics
      2. Business management under trade law
    3. Insolvency law
      1. Basics
      2. Insolvency proceedings
      3. Reorganization proceedings

    Teaching method

    • Lecture
    • Case studies from practice
    • Self-study

    Examination

    Module exam

    Literature

    Die genaue Literatur samt Ausgabe, Auflage und Jahr wird in der Lehrveranstaltung bekanntgegeben. U.a.:

    • Boscheinen-Duursma/ Englmair: Basis Recht, ASW-Skriptum, 2022
    • Schummer: Allgemeines Unternehmensrecht, LexisNexis, 9. Aufl., 2016
    • Schummer: Personengesellschaften, LexisNexis, 10. Aufl., 2023
    • Mader: Kapitalgesellschaften, LexisNexis, 10. Aufl., 2017

    Teaching language

    Deutsch
    2 SWS
    3 ECTS
    Module Tax law 1 - with selected legal chapters

    Tax law 1 - with selected legal chapters

    4 SWS   8 ECTS

    Examination

    : This module is part of the diploma examination for the acquisition of the diploma Tax Processing / Balance Sheet Accounting of the ASW.
    4 SWS
    8 ECTS
    Legal doctrine and federal tax code, transfer taxes/fees | VO

    Legal doctrine and federal tax code, transfer taxes/fees | VO

    2 SWS   4 ECTS

    Content

    The course deals with the following topics:

    1. 1. general legal basics
      1. Objective law / Subjective law
      2. General norms / Individual norms
      3. Substantive law / Formal law
      4. Mandatory / amendable law
      5. Level structure of the legal system
      6. Private law / public law
      7. Legal subject / Legal object
      8. Constitutional principles
      9. Way of federal legislation
    2. Civil law
      1. General part
      2. Law of obligations
      3. Property law
      4. General law of succession
    3. Main features of labor and social security law
      1. Definition of employee
      2. Basic provisions employment relationship
      3. Termination of the employment relationship
      4. Liability of the employee/employer
      5. Basic concepts of social insurance law
      6. Main features of the social insurance of self-employed persons
    4. Transfer taxes and other duties
      1. Main features of the Gift Notification Act
      2. Basic features of the law on fees
      3. Basic features of the real estate transfer tax
      4. Overview of existing fees/transport taxes
    5. Federal Tax Code - Financial Criminal Law
      1. Scope of application
      2. General provisions
      3. Tax authorities and parties
      4. Intercourse between tax authorities and parties
      5. Collection of levies
      6. Determination of the basis for levy and assessment of levies
      7. Collection of levies
      8. Legal protection
      9. Financial Crimes Act
      10. Financial Online

    Teaching method

    • Lecture
    • Case studies from practice
    • Self-study

    Examination

    Module exam

    Literature

    Die genaue Literatur samt Ausgabe, Auflage und Jahr wird in der Lehrveranstaltung bekanntgegeben. U.a.:

    • Boscheinen-Duursma/ Englmair: Basis Recht, ASW-Skriptum, 2022
    • Bieber/ Kofler/ Tumpel: Steuerrecht, LexisNexis, 7. Aufl., 2023
    • Perl: Steuerrecht für die Praxis, Linde, 5. Aufl., 2022
    • Schwimann: Bürgerliches Recht für Anfänger, LexisNexis, 13. Aufl., 2019

    Teaching language

    Deutsch
    2 SWS
    4 ECTS
    Sales tax | ILV

    Sales tax | ILV

    2 SWS   4 ECTS

    Content

    The course deals with the following topics:

    Sales tax

    1. Taxable sales
    2. Deliveries
    3. Other services
    4. Assessment bases
    5. Tax exemptions
    6. Tax rates
    7. Accounting
    8. Input tax deduction
    9. Obligation to keep records, accounting records
    10. Incurrence of tax liability and tax debtor
    11. Advance VAT return/statement, recapitulative statement
    12. Special cases
    13. Measures to secure the tax claim
    14. Internal market

    Teaching method

    • Lecture with exercises
    • Case studies from practice
    • Discussions and group work
    • Self-study

    Examination

    Module exam

    Literature

    Die genaue Literatur samt Ausgabe, Auflage und Jahr wird in der Lehrveranstaltung bekanntgegeben. U.a.:

    • Bieber/ Kofler/ Tumpel: Steuerrecht, LexisNexis, 7. Aufl., 2023
    • Perl: Steuerrecht für die Praxis, Linde, 5. Aufl. (2022)

    Teaching language

    Deutsch
    2 SWS
    4 ECTS
    Module Tax law 2

    Tax law 2

    4 SWS   7 ECTS

    Examination

    : This module is part of the diploma examination for the acquisition of the diploma Tax Processing / Balance Sheet Accounting of the ASW.
    4 SWS
    7 ECTS
    Income tax | ILV

    Income tax | ILV

    3 SWS   5 ECTS

    Content

    The course deals with the following topics:

    1. Income tax
      1. Tax liability
        1. Personal tax liability
          1. Unlimited and restricted tax liability
        2. Material tax liability
          1. Business and non-business types of income
          2. Tax exemptions
          3. Loss compensation - loss carry forward
      2. Determination of profits
        1. Types of profit determination
          1. Comparison of business assets according to § 4 (1)
          2. Comparison of business assets according to § 5
          3. Income-expenditure accounting according to § 4 (3)
          4. Taxation according to average rates
          5. Excess of income over income-related expenses (in the non-business area)
      3. Types of income
        1. Income from agriculture and forestry
        2. Income from self-employment
        3. Income from business operations
        4. Income from employment
        5. Income from capital assets and final taxation
        6. Income from renting and leasing
        7. Other income (esp. private sale of real estate)
      4. Special expenses
        1. Pensions and permanent costs
        2. Insurance premiums
        3. Housing acquisition and housing renovation
        4. Church contribution
        5. Tax consultancy costs
        6. Donations
        7. Loss deduction
      5. Extraordinary burdens
      6. Special problems
        1. Taxation of pensions
        2. Investment allowances, premiums
        3. Taxation of joint ventures
      7. Tariff and deductions
      8. Income tax return

    Teaching method

    • Lecture with exercises
    • Case studies from practice
    • Discussions and group work
    • Self-study

    Examination

    Module exam

    Literature

    Die genaue Literatur samt Ausgabe, Auflage und Jahr wird in der Lehrveranstaltung bekanntgegeben. U.a.:

    • Bieber/ Kofler/ Tumpel: Steuerrecht, LexisNexis, 7. Aufl., 2023
    • Perl: Steuerrecht für die Praxis, Linde, 5. Aufl., 2022

    Teaching language

    Deutsch
    3 SWS
    5 ECTS
    Corporate income tax | ILV

    Corporate income tax | ILV

    1 SWS   2 ECTS

    Content

    The course deals with the following topics:

    1. Corporate income tax
      1. Personal tax liability
        1. Unlimited and limited tax liability
        2. Beginning and end of personal tax liability
      2. Personal tax exemptions
        1. Non-profit, charitable and church legal entities
      3. Income
        1. Determination of income
        2. Income of the entities covered by § 7, para. 3
        3. Basic principles of group taxation
      4. Contributions and repayments
      5. Use of income
        1. Open distributions
        2. Concealed distributions
      6. Special expenses
        1. Loss deduction
        2. Purchase of shell
      7. Non-deductible expenses
        1. Capital losses and partial write-offs
      8. Dissolution and liquidation
      9. Rate and collection of tax
        1. Minimum corporate income tax
      10. Corporate income tax return

    Teaching method

    • Lecture with exercises
    • Case studies from practice
    • Discussions and group work
    • Self-study

    Examination

    Module exam

    Literature

    Die genaue Literatur samt Ausgabe, Auflage und Jahr wird in der Lehrveranstaltung bekanntgegeben. U.a.:

    • Bieber/ Kofler/ Tumpel: Steuerrecht, LexisNexis, 7. Aufl., 2023
    • Perl: Steuerrecht für die Praxis, Linde, 5. Aufl., 2022

     

    Teaching language

    Deutsch
    1 SWS
    2 ECTS

    Module Income Tax Law
    5 SWS
    9 ECTS
    Income tax law for private individuals | ILV

    Income tax law for private individuals | ILV

    3 SWS   5 ECTS

    Content

    Contents:

    • Basics of the Income Tax Act 1988
    • Personal and material tax liability
    • Types of income
    • Business income
    • Methods of profit determination
    • Determination of profit (accounting)
    • Investment allowances
    • Valuation, depreciation
    • Non-business income, in particular income from capital assets, V V, real estate sales
    • Collection

    Teaching method

    Lecture, group work, self-study

    Examination

    Final exam

    Literature

    Bücher:

    • Kohler/ Gebhart/ Lenneis: Das Einkommensteuergesetz (für Österreich), Wien, Linde, 2015
    • Doralt/ Ruppe: Grundriss des Österreichischen Steuerrechts (Band I + II), Manz, Wien, 2019
    • Mayr/ / Blasina/ Schlager/ Schwarzinger/ Titz: SWK - Spezial: Körperschaftsteuer, Linde, 2014/15
    • Blasina/ Schwarzinger: Körperschaftsteuer, Skriptum, Akademie der Steuerberater und Wirtschaftsprüfer, aktuelle Auflage

    Ausgewählte themenbezogene Ministerialentwürfe bzw. Regierungsvorlagen, Materialien und Stellungnahmen der aktuellen Gesetzgebungsperiode

    Ministerialentwürfe

    Regierungsvorlagen

    Gesetzestext

    • Doralt, Werner (Hrsg.): Kodex Steuergesetze, aktuelle Auflage, Linde Verlag

    Teaching language

    Deutsch
    3 SWS
    5 ECTS
    Income Tax Law for Businesses 1 | ILV

    Income Tax Law for Businesses 1 | ILV

    2 SWS   4 ECTS

    Content

    • Fundamentals of the KStG 1988
    • Personal and material tax liability
    • Differences in the taxation of joint ventures and corporations
    • Associations, especially non-profit
    • Corporations under public law
    • Businesses of a commercial nature
    • Group taxation
    • Contributions, distributions
    • Investment income exemptions, intercompany privilege
    • Income taxation

    Teaching method

    Lecture, group work, self-study

    Examination

    Final exam

    Literature

    Bücher:

    • Kohler/ Gebhart/ Lenneis: Das Einkommensteuergesetz (für Österreich), Wien, Linde, 2015
    • Doralt/ Ruppe: Grundriss des Österreichischen Steuerrechts (Band I + II), Wien, Manz, 2019
    • Mayr/ Blasina/ Schlager/ Schwarzinger/ Titz: SWK - Spezial: Körperschaftsteuer, Linde, 2014/15
    • Blasina/ Schwarzinger: Körperschaftsteuer, Skriptum, Akademie der Steuerberater und Wirtschaftsprüfer, aktuelle Auflage

    Ausgewählte themenbezogene Ministerialentwürfe bzw. Regierungsvorlagen, Materialien und Stellungnahmen der aktuellen Gesetzgebungsperiode

    Ministerialentwürfe

    Gesetzestext

    • Doralt, Werner (Hrsg.): Kodex Steuergesetze, aktuelle Auflage, Linde Verlag

    Teaching language

    Deutsch
    2 SWS
    4 ECTS
    Module English for Tax Professionals
    3.5 SWS
    5 ECTS
    Introduction technical language English | ILV

    Introduction technical language English | ILV

    1.5 SWS   2 ECTS

    Content

    Business and financial English

    Presentation of professional areas in English including small talk in a professional context

    Selected areas of grammar

    Incorporating all skill areas: Listening, reading, speaking, writing

    Teaching method

    • Combined use of structure- as well as learner-centered teaching methods
    • Group work and dialogues
    • Use of audiovisual media
    • Teaching of technical vocabulary in contextualized form using authentic materials
    • Supplementary e-learning for repetition and consolidation

    Examination

    Continuous assessment: Immanent performance review, standard (practical and communicative exercises, written test at the end of the semester, assignments (written, oral, audio-visual).

    Literature

    • Woywode, U.: Wörterbuch Rechnungslegung und Steuern einschließlich wichtiger Rechts- und Finanzterminologie (Deutsch/Englisch, Englisch/Deutsch), PWC, Frankfurt, 2000
    • Hornby, AS: Oxford Advanced Learner´s Dictionary, Cornelsen, 2020
    • Mustu, P.: English for Tax Professionals, Short Course Series, Cornelsen, 2012

    Englischsprachige aktuelle steuerrechtliche und betriebswirtschaftliche Fachzeitschriften, u.a.:

    Investopedia: www.investopedia.com/economy-4689801

    OECD Observer: www.oecdobserver.org/news/categoryfront.php/id/60/Taxation.html

    Teaching language

    Englisch
    1.5 SWS
    2 ECTS
    English for Tax Professionals 1 | ILV

    English for Tax Professionals 1 | ILV

    2 SWS   3 ECTS

    Content

    • Expansion and consolidation of technical language competence in the area of business and financial English using authentic materials (incorporating all skills: listening, reading, speaking, writing)
    • Communicative and practical exercises to expand the professional vocabulary
    • Training of general and specialized language skills as well as business skills (e.g. presentations and meetings) in the foreign language
    • Selected areas of grammar

    Teaching method

    • Combined use of structure-centered and learning-centered teaching methods
    • Subject-related role plays, group work and dialogues
    • Use of audio-visual media
    • Teaching of technical vocabulary in contextualized form using authentic materials
    • Supplementary e-learning for repetition and consolidation

    Examination

    Continuous assessment: Immanent performance assessment, standard (practical and communicative exercises, presentations, written test at the end of the semester, assignments (written, oral, audiovisual))

    Literature

     

    Frendo, E.: English for Accounting, Short Course Series, Cornelsen, 2013

    Woywode, U.: Wörterbuch Rechnungslegung und Steuern einschließlich wichtiger Rechts- und Finanzterminologie (Deutsch/Englisch, Englisch/Deutsch), PWC, Frankfurt 2000

    Hornby, AS: Oxford Advanced Learner´s Dictionary, Cornelsen, 2020

     

    Englischsprachige aktuelle steuerrechtliche und betriebswirtschaftliche Fachzeitschriften, u.a.:

    Investopedia: www.investopedia.com/economy-4689801

    OECD Observer: www.oecdobserver.org/news/categoryfront.php/id/60/Taxation.html

    Global Tax News: www.tax-news.com/asp/newsGER.asp

    Teaching language

    Englisch
    2 SWS
    3 ECTS
    Module Accounting
    6.5 SWS
    10 ECTS
    Introduction to Digitalization | VO

    Introduction to Digitalization | VO

    1 SWS   1 ECTS

    Content

    The course provides an overview of the following topics:

    • Significance of digitalization
    • Social aspects of media change
    • Core technologies & drivers of digitization with a special focus on accounting
    • Information, data and media literacy
    • Digital communication and social media
    • Big data & data management, especially in the context of accounting and tax law
    • Management & Leadership in the digital age
    • Digital transformation in accounting
    • Data protection and security / introduction to data protection (DGSVO)

    Industry 4.0

    Teaching method

    Lecture, discussion, self-study

    Examination

    Continuous assessment

    Literature

     

    Pernsteiner/Schönig/Sümer Gögus (Hrsg): Digitalisierung in der Betriebswirtschaft, Wien, Linde, 2020

     

    Felten/Kofler/Mayrhofer/Perner/Tumpel (Hrsg): Digitale Transformation im Wirtschafts- & Steuderrecht, Wien, Linde, 2019

     

    Setnicka | Krippner | Rosar (Hrsg.): Digitalisierung im Steuer- und Rechnungswesen, Wien, Linde, in der aktuellen Auflage

    Urnik/Kirchmayr/Steinhauser (Hrsg): Besteuerung und Wirtschaftsprüfung im Kontext der Digitalisierung, Wien, Linde, 2020

     

     

    Teaching language

    Deutsch
    1 SWS
    1 ECTS
    Basics of International Accounting | VO

    Basics of International Accounting | VO

    2 SWS   3 ECTS

    Content

    • Application areas and structure of the standards
    • Preparation of balance sheet, P&L, cash flow statement and statement of changes in equity
    • Accounting for simple transactions
    • Valuation methods according to IFRS
    • Application of valuation methods to selected assets

    Teaching method

    • Individual in-depth self-study in preparation for the course and repetition of necessary, already completed competences in the field of accounting and group accounting
    • Lecture of theoretical basics on the basis of selected standards
    • Building on the theory, joint development of practice-relevant examples in the group
    • Consolidation of the material through the completion of a final test

    Examination

    Final exam

    Literature

    • Grünberger: IFRS 2023: Ein systematischer Praxisleitfaden, LexisNexisVerlag, Wien, 2022; Lüdenbach/ Christian: IFRS Essentials: Regeln, Fälle, Lösungen (NWB) – ausgewählte Beispiele und Darstellungen, 2015

      Deloitte: IFRS in your pocket, 2022

      Fischl: IFRS VERSUS UGB, Wien 2023

      Rohatschek/ Fröhlich/ Maukner: Rechnungslegung nach IFRS, Manz Verlag, Wien, 2017

     

    Teaching language

    Deutsch
    2 SWS
    3 ECTS
    Special Cases of Financial Reporting | ILV

    Special Cases of Financial Reporting | ILV

    2 SWS   4 ECTS

    Content

    • 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, prepaid expenses, accruals, liabilities)
    • Calculation and accounting of corporate income tax
    • Presentation and accounting of equity for sole proprietorships, partnerships and corporations
    • Balance sheet preparation

    Teaching method

    In the course, the theoretical basics are conveyed and elaborated on the basis of practical examples.

    Lecture, group work, self-study

    Examination

    Final exam

    Literature

    • Bertl/ Deutsch-Goodoni/ Hirschler: Buchhaltung- und Bilanzierungshandbuch, in der jeweils aktuellen Auflage

      Egger/ Samer/ Bertl: Der Jahresabschluss nach dem UGB, Band I, in der jeweils aktuellen Auflage

      Eberhartinger/ Fraberger: Bilanzsteuerrecht und Steuerbilanzpolitik, in der jeweils aktuellen Auflage

      Frick: Bilanzierung nach der Rechnungslegungsreform, in der jeweils aktuellen Auflage

      Kreilinger/ Petutschnig/ Schallmeiner: Externe Unternehmensrechnung, in der jeweils aktuellen Auflage

    Teaching language

    Deutsch
    2 SWS
    4 ECTS
    English for Tax Professionals 2 | ILV

    English for Tax Professionals 2 | ILV

    1.5 SWS   2 ECTS

    Content

    • Expansion and consolidation of professional language competence in the area of business and financial English on the basis of authentic materials (inclusion of all skills: listening, reading, speaking, writing)
    • Relevant terms and typical structures in the area of contract English
    • Training of general as well as professional language skills in working conversations
    • Selected areas of grammar
    • Digitalization in the tax field

    Teaching method

    • Flipped Classroom
    • Combined use of structure-centered and learning-centered teaching methods
    • Subject-related role plays, group work and dialogues
    • Use of audiovisual media
    • Teaching of technical vocabulary in contextualized form using authentic materials
    • Supplementary e-learning for repetition and consolidation

    Examination

    Continuous assessment: - Practical and communicative exercises

    - Written test at the end of the semester

    - Homework (written, oral, audiovisual)

    Literature

    Krois-Lindner, Amy und TransLegal®: International Legal English, Cambridge University Press, 2011

    Terra, B.J.M./ Wattel, P. J.: European Tax Law, Wolters Kluwer Law and Business, 2018

    Woywode, U.: Wörterbuch Rechnungslegung und Steuern einschließlich wichtiger Rechts- und Finanzterminologie (Deutsch/Englisch, Englisch/Deutsch), PWC, Frankfurt 2000

    Hornby, AS: Oxford Advanced Learner´s Dictionary, Cornelsen, 2020

     

    Fachzeitschriften, u.a.:

    Investopedia: www.investopedia.com/economy-4689801

    OECD Observer: www.oecdobserver.org/news/categoryfront.php/id/60/Taxation.html

    Global Tax News: www.tax-news.com/asp/newsGER.asp

     

    Teaching language

    Englisch
    1.5 SWS
    2 ECTS
    Module National VAT
    4 SWS
    6 ECTS
    National VAT Law 1 | ILV

    National VAT Law 1 | ILV

    2 SWS   3 ECTS

    Content

    • UStG general part, esp.
      • Taxable facts
      • Concept of entrepreneur
      • Deliveries
      • Other services
      • Invoice
      • Input tax deduction
      • Origin of the tax liability
      • Tax debtor

    Teaching method

    Lecture and exercises

    Examination

    Final exam

    Literature

     

    Bücher:

    Berger/ Bürgler/ Kanduth-Kristen/ Wakounig (Hrsg): UStG-ON, 3. Auflage, Manz, 2018

    Mayr/ Ungericht: UStG, 4. Auflage, Manz, 2014

    Melhardt: USt-Handbuch 2020, Linde Verlag, 2020

    Melhardt/ Tumpel: Umsatzsteuergesetz, 2. Auflage, Linde Verlag, 2015

    Pernegger: Umsatzsteuer für die die betriebliche Praxis, 3. Auflage, Linde Verlag, 2015

    Ruppe/ Achatz: Umsatzsteuergesetz, 5. Auflage, Verlag Österreich, 2017

     

    Zeitschriften, u.a.:

    SWK, Steuer- und Wirtschaftskartei, Linde Verlag

    ÖStZ, Österreichische Steuerzeitung, LexisNexis

    taxlex, Zeitschrift für Steuer und Beratung, Manz

     

    Gesetzestext

    Doralt (Hrsg.): Kodex Steuergesetze, aktuelle Auflage, Linde Verlag

    Teaching language

    Deutsch
    2 SWS
    3 ECTS
    National VAT Law 2 | ILV

    National VAT Law 2 | ILV

    2 SWS   3 ECTS

    Content

    • UStG general part, in particular
      • delimitation of supply/other services
      • Unreal tax exemptions, among others
        • Real estate
        • small business
      • Tax rates
      • Debit/actual taxation
      • LuF flat rate
      • Travel services
      • Differential taxation
      • Liability
    • Introduction Internal Market

    Teaching method

    Lecture and exercises

    Examination

    Final exam

    Literature

    Bücher:

    Berger/ Bürgler/ Kanduth-Kristen/ Wakounig (Hrsg): UStG-ON, 3. Auflage, Manz, 2018

    Mayr/ Ungericht: UStG, 4. Auflage, Manz, 2014

    Melhardt: USt-Handbuch 2020, Linde Verlag, 2020

    Melhardt/ Tumpel: Umsatzsteuergesetz, 2. Auflage, Linde Verlag, 2015

    Pernegger: Umsatzsteuer für die die betriebliche Praxis, 3. Auflage, Linde Verlag, 2015

    Ruppe/ Achatz: Umsatzsteuergesetz, 5. Auflage, Verlag Österreich, 2017

     

    Zeitschriften, u.a.:

    SWK, Steuer- und Wirtschaftskartei, Linde Verlag

    ÖStZ, Österreichische Steuerzeitung, LexisNexis

    taxlex, Zeitschrift für Steuer und Beratung, Manz

     

    Gesetzestext

    Doralt (Hrsg.): Kodex Steuergesetze, aktuelle Auflage, Linde Verlag

    Teaching language

    Deutsch
    2 SWS
    3 ECTS

    Module Analytics
    6 SWS
    10 ECTS
    Data Governance and Data Management | VO

    Data Governance and Data Management | VO

    2 SWS   3 ECTS

    Content

    The course provides an overview of the following topics:

    • Introduction on the specifications about the proper management of an organization's digital data.
    • Overview of the entire lifecycle of data as assets from its original creation to a valid state of rest.
    • Impact of data in the context of tax management

     

    Teaching method

    Lecture, discussion, self-study

    Examination

    Continuous assessment: Presentation

    Literature

    Leitfaden Data Governance Whitepaper, heureka, 2023,

    Weber: Data Governance, Springer, 2023

    Weber/ Klingenberg, Data Governance, Der Leitfaden für die Praxis, Thalia, 2020

    Internet, u.a.:data.gv.at

    Teaching language

    Deutsch
    2 SWS
    3 ECTS
    Data Modelling und Data Structures | ILV

    Data Modelling und Data Structures | ILV

    3 SWS   5 ECTS

    Content

    The course deals with the following topics:

    • Fundamentals of representing complex business models in an entity relationship model. In order to successfully model data, it is particularly important to understand the fundamentals and interrelationships between the individual topics and to reproduce them using examples
    • Transfer of a conceptual database design, via the logical database design, to the physical database design using methods such as bottom-up or top-down
    • Use of data modeling in tax & accounting

    Teaching method

    Lecture, literature study, discussion

    Examination

    Continuous assessment: Create data model based on an example

    Literature

    Ferstl /Sinz: Grundlagen der Wirtschaftsinformatik,5. Auflage,Oldenbourg, München 2006

    Andreas : Datenmodellierung für Einsteiger,Einführung in die Entity-Relationship-Modellierung und das Relationenmodell,Springer Vieweg, Wiesbaden 2017

    Data Modeling Essentials,Morgan Kaufmann, Scottsdale 2005

    Teaching language

    Deutsch
    3 SWS
    5 ECTS
    ERP (Enterprise Resource Planning) | VO

    ERP (Enterprise Resource Planning) | VO

    1 SWS   2 ECTS

    Content

    The course gives an overview of the following topics:

    • Describe the basics of ERP systems and explain them using examples from practice
    • Different requirements and goals of ERP systems
    • Advantages and disadvantages as well as limitations of ERP systems

    Teaching method

    Lecture, discussion, self-study

    Examination

    Continuous assessment: Presentation

    Literature

    Gleich/ Grönke(HrsG): Strategische Unternehmensführung mit Advanced Analytics: Neue Möglichkeiten von Big Data für Planung und Analyse erkennen und Nutzen, 2017

    Kaeser/ Tobai: IT-Tax-Revolution - Datenmanagement, Prozessoptimierung und Künstliche Intelligenz, in Ballwieser/ Hey/ Mellinghoff/ Merz (Hrsg), Tax Technology (2018) 1–2

    Martinetz/ Maringele: Legal Tech und Recht: Künstliche Intelligenz zwischen Vorfreude und Skepsis, Künstliche Intelligenz in Form von Legal Tech in der Rechtsbranche, AnwBl 2018, 294–296.

    Daugherty/ Wilson: Human + Machine. Künstliche Intelligenz und die Zukunft der Arbeit, 2018.

    Drucker: Innovation and Entrepreneurship, 2015

    Teaching language

    Deutsch
    1 SWS
    2 ECTS
    Module Income Tax Law
    2 SWS
    2 ECTS
    Income Tax Law for Businesses 2 | UE

    Income Tax Law for Businesses 2 | UE

    2 SWS   2 ECTS

    Content

    • Fundamentals of the KStG 1988
    • Personal and material tax liability
    • Differences in the taxation of joint ventures and corporations
    • Associations, especially non-profit
    • Corporations under public law
    • Businesses of a commercial nature
    • Group taxation
    • Contributions, distributions
    • Investment income exemptions, intercompany privilege
    • Income taxation

    Teaching method

    Lecture, group work, self-study

    Examination

    Final exam

    Literature

    Bücher:

    • Kohler/ Gebhart/ Lenneis: Das Einkommensteuergesetz (für Österreich), Wien, Linde, 2015
    • Doralt/ Ruppe: Grundriss des Österreichischen Steuerrechts (Band I + II), Wien, Manz, 2019
    • Mayr/ / Blasina/ Schlager/ Schwarzinger/ Titz: SWK - Spezial: Körperschaftsteuer, Linde, 2014/15
    • Blasina/ Schwarzinger: Körperschaftsteuer, Skriptum, Akademie der Steuerberater und Wirtschaftsprüfer, aktuelle Auflage

    Ausgewählte themenbezogene Ministerialentwürfe bzw. Regierungsvorlagen, Materialien und Stellungnahmen der aktuellen Gesetzgebungsperiode

    Ministerialentwürfe

    Regierungsvorlagen

    Gesetzestext

    • Doralt, Werner (Hrsg.): Kodex Steuergesetze, aktuelle Auflage, Linde Verlag

    Teaching language

    Deutsch
    2 SWS
    2 ECTS
    Module Legal Case Studies 1
    2 SWS
    4 ECTS
    Elective subjects (4 ECTS of your choice)
    Case Studies: National and International Income Tax Law 1 | SE

    Case Studies: National and International Income Tax Law 1 | SE

    2 SWS   4 ECTS

    Content

    • Selected focal points of income and corporate tax law
    • Bi- and multilateral treaty law and national foreign tax law
    • Double taxation treaties
    • National foreign tax law (e.g. § 48 BAO)
    • Consolidation of knowledge in the above-mentioned areas of law on the basis of practical case studies (basis: case studies prepared by students).

    Teaching method

    Seminar

    Examination

    Continuous assessment: Bachelor thesis 2

    Literature

    Bücher

     

    Nationales und internationales Ertragsteuerrecht

    Unger / Vock : Casebook Steuerrecht, 6. Auflage, facultas.wuv, Wien, 2015

    Blazina / Macho / Steiner / Wakounig : BiP (Betriebsprüfung in der Praxis), Loseblatt, Manz, Wien

     

    Verfahrensrecht

    Kahr / Kovacs : BAO & Finanzstrafrecht, 7. Auflage, Lexis Nexis, Wien, 2014

    Althuber / Tanzer / Unger : BAO-Handbuch, LexisNexis, Wien, 2015

    Doralt / Ruppe / Ehrke-Rabel : Steuerrecht, Band II, 7. Auflage, Wien, Manz, 2014

     

    Umsatzsteuerrecht

    Melhardt : Ust-Handbuch, aktuelle Auflage, Lindeverlag

    Berger / Wakounig : Umsatzsteuer kompakt, 4. Auflage, Lindeverlag, 2010

     

    Fachzeitschriften, u.a.:

    ÖStZ – Österreichische Steuerzeitung, LexisNexis

    SWI – Steuer und Wirtschaft International, Lindeverlag

    IStR – Internationales Steuerrecht Zeitschrift für europäische und internationale Steuer- und Wirtschaftsberatung, Verlag C.H. Beck

     

    Gesetzestext

    Doralt, Werner (Hrsg.): Kodex Steuergesetze, aktuelle Auflage, Linde Verlag

    Teaching language

    Deutsch
    2 SWS
    4 ECTS
    Case Studies: National and International VAT Law 1 | SE

    Case Studies: National and International VAT Law 1 | SE

    2 SWS   4 ECTS

    Content

    • Selected chapters of the national turnover tax law
    • Selected chapters of the internal market
    • Consolidation of knowledge in the above-mentioned areas of law on the basis of practical case studies (basis: case studies prepared by students)

    Teaching method

    Seminar

    Examination

    Continuous assessment: Bachelor thesis 2

    Literature

    Bücher

     

    Nationales und internationales Ertragsteuerrecht

    Unger / Vock : Casebook Steuerrecht, 6. Auflage, facultas.wuv, Wien, 2015

    Blazina / Macho / Steiner / Wakounig : BiP (Betriebsprüfung in der Praxis), Loseblatt, Manz, Wien

     

    Verfahrensrecht

    Kahr / Kovacs : BAO & Finanzstrafrecht, 7. Auflage, Lexis Nexis, Wien, 2014

    Althuber / Tanzer / Unger : BAO-Handbuch, LexisNexis, Wien, 2015

    Doralt / Ruppe  / Ehrke-Rabel : Steuerrecht, Band II, 7. Auflage, Wien, Manz, 2014

     

    Umsatzsteuerrecht

    Melhardt : Ust-Handbuch, aktuelle Auflage, Lindeverlag

    Berger / Wakounig : Umsatzsteuer kompakt, 4. Auflage, Lindeverlag, 2010

     

    Fachzeitschriften, u.a.:

    ÖStZ – Österreichische Steuerzeitung, LexisNexis

    SWI – Steuer und Wirtschaft International, Lindeverlag

    IStR – Internationales Steuerrecht Zeitschrift für europäische und internationale Steuer- und Wirtschaftsberatung, Verlag C.H. Beck

     

    Gesetzestext

    Doralt, Werner (Hrsg.): Kodex Steuergesetze, aktuelle Auflage, Linde Verlag

    Teaching language

    Deutsch
    2 SWS
    4 ECTS
    Case Studies: National and International Procedural Law | SE

    Case Studies: National and International Procedural Law | SE

    2 SWS   4 ECTS

    Content

    • Selected focal points of procedural law (in particular external audits, appeals)
    • Consolidation of knowledge in the above-mentioned areas of law on the basis of practical case studies (basis: case studies prepared by students).

    Teaching method

    Seminar

    Examination

    Continuous assessment: Bachelor thesis 2

    Literature

    Bücher

     

    Nationales und internationales Ertragsteuerrecht

    Unger / Vock : Casebook Steuerrecht, 6. Auflage, facultas.wuv, Wien, 2015

    Blazina / Macho / Steiner / Wakounig : BiP (Betriebsprüfung in der Praxis), Loseblatt, Manz, Wien

     

    Verfahrensrecht

    Kahr / Kovacs : BAO & Finanzstrafrecht, 7. Auflage, Lexis Nexis, Wien, 2014

    Althuber / Tanzer /Unger : BAO-Handbuch, LexisNexis, Wien, 2015

    Doralt / Ruppe  / Ehrke-Rabel : Steuerrecht, Band II, 7. Auflage, Wien, Manz, 2014

     

    Umsatzsteuerrecht

    Melhardt : Ust-Handbuch, aktuelle Auflage, Lindeverlag

    Berger / Wakounig : Umsatzsteuer kompakt, 4. Auflage, Lindeverlag, 2010

     

    Fachzeitschriften

    ÖStZ – Österreichische Steuerzeitung, LexisNexis

    SWI – Steuer und Wirtschaft International, Lindeverlag

    IStR – Internationales Steuerrecht Zeitschrift für europäische und internationale Steuer- und Wirtschaftsberatung, Verlag C.H. Beck

    Teaching language

    Deutsch
    2 SWS
    4 ECTS
    Module Procedural Law
    6.5 SWS
    11 ECTS
    Tax Claim, Authorities and Office Hours, incl. Digital Aplications like Finanz Online | ILV

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

    1.5 SWS   3 ECTS

    Content

    Tax procedure law in Austria:

    • Origin of the tax claim, esp. in case of unlimited/restricted tax liability
    • Joint and several debt, liability provisions, universal succession
    • Discretion
    • economic approach, abuse, fictitious transactions and attribution
    • relatives, residence, domicile
    • business enterprise, permanent establishment, economic business operation, asset management
    • public utility, charity, ecclesiastical purposes
    • Relationship to foreign countries incl VO § 48 BAO
    • Obligation of secrecy under tax law
    • factual competence of the tax authorities
    • Parties and their representation

    Teaching method

    Lecture, group work, self-study

    Examination

    Continuous assessment: Group work Presentation Oral exam

    Literature

    Bücher/Kommentare:

    Ritz: BAO-Kommentar, 6. Auflage, Lindeonline, 2017

    Stoll: BAO-Kommentar, 1994

    Ellinger/ Sutter/ Urtz: BAO Kommentar, 16. Auflage, MANZ Online, 2018

    Tanzer: Die BAO im 21. Jahrhundert, 2005

    Tanzer/ Unger: BAO 2014/2015, LexisNexis Steuerrecht Online, 2014

    Brennsteiner/ Kovacs: BAO & Finanzstrafrecht, LexisNexis Steuerrecht Online, 2015


    Zeitschriften, u.a.:

    RIS, SWK, SWI, AFS, ÖStZ, RdW, FJ, taxlex

     

    Gesetzestext

    Doralt, Werner (Hrsg.): Kodex Steuergesetze, aktuelle Auflage, Linde Verlag

     

    Teaching language

    Deutsch
    1.5 SWS
    3 ECTS
    Tax Collection and Legal Protection with Case Studies | ILV

    Tax Collection and Legal Protection with Case Studies | ILV

    2.5 SWS   4 ECTS

    Content

    Tax procedure law in Austria:

    • Due date, payment, additional charges
    • security deposits, liability notices, enforceability, write-offs
    • Seizure (seizure order - cooperation with tax investigation, securing of levies)
    • Limitation of collection of due levies
    • ordinary legal remedies (complaint, appeal proceedings, BFG proceedings, official complaint)
    • Other measures/legal force interruptions, in particular annulment of notices and resumption of proceedings

    Teaching method

    Lecture, group work, self-study, case studies

    Examination

    Continuous assessment: Group work Presentation Oral exam

    Literature

    Bücher/Kommentare:

    Ritz: BAO-Kommentar, 6. Auflage, Lindeonline, 2017

    Stoll: BAO-Kommentar, 1994

    Ellinger/ Sutter/ Urtz: BAO Kommentar, 16. Auflage, MANZ Online, 2018

    Tanzer: Die BAO im 21. Jahrhundert, 2005

    Tanzer/ Unger: BAO 2014/2015, LexisNexis Steuerrecht Online, 2014

    Brennsteiner/ Kovacs: BAO & Finanzstrafrecht, LexisNexis Steuerrecht Online, 2015

     

    Zeitschriften, u.a.:

    RIS, SWK, SWI, AFS, ÖStZ, RdW, FJ, taxlex

     

    Gesetzestext

    Doralt, Werner (Hrsg.): Kodex Steuergesetze, aktuelle Auflage, Linde Verlag

    Teaching language

    Deutsch
    2.5 SWS
    4 ECTS
    Tax Collection | ILV

    Tax Collection | ILV

    2.5 SWS   4 ECTS

    Content

    Tax procedure law in Austria:

    • Submissions, minutes, file notes, inspection of files, summonses
    • Executions - Notices
    • Service of documents including the Service of Documents Act
    • Time limits, penalties and legal notice
    • Equality of taxation
    • Official channels, hearing of the parties, prohibition of innovations, preliminary questions
    • Obligations, esp. duty of disclosure, truthfulness, notification and presentation of evidence
    • Notice of disclosure, confirmation of research
    • Keeping of books and records, duty to keep cash registers, duty to file tax returns
    • Survey, inspection, external audit, accompanying control
    • Obligation to provide assistance, in particular cooperation with courts, regional authorities and the Austrian National Bank (ÖNB)
    • beneficiary designation including surcharge § 22 Abs 3 KStG, evidence, estimation
    • separate assessments, assessment notices, assessment of levies, interest
    • Limitation of assessment (commencement, suspension, extension, absolute limitation)

    Teaching method

    Integrated course

    Examination

    Continuous assessment: Group work Presentation Oral exam

    Literature

    • Ritz: BAO-Kommentar, 6. Auflage, Lindeonline, 2017
    • Stoll: BAO-Kommentar, 1994
    • Ellinger/ Sutter/ Urtz: BAO Kommentar, 16. Auflage, MANZ Online, 2018
    • Tanzer: Die BAO im 21. Jahrhundert, 2005
    • Tanzer/ Unger: BAO 2014/2015, LexisNexis Steuerrecht Online, 2014
    • Brennsteiner/ Kovacs: BAO & Finanzstrafrecht, LexisNexis Steuerrecht Online, 2015
    • RIS, SWK, SWI, AFS, ÖStZ, RdW, FJ, taxlex (ua)

    Teaching language

    Deutsch
    2.5 SWS
    4 ECTS
    Module Scientific Working
    2 SWS
    3 ECTS
    Current Cases (Bachelor Thesis 1) | SE

    Current Cases (Bachelor Thesis 1) | SE

    1 SWS   2 ECTS

    Content

    Current issues and facts from income tax law

    Preparation of the bachelor thesis 1

    Teaching method

    Seminar

    Examination

    Continuous assessment

    Literature

    Bücher

     

    Nationales und internationales Ertragsteuerrecht:

    Unger/ Vock: Casebook Steuerrecht, 6. Auflage, facultas.wuv, Wien, 2015

    Blazina / Macho / Steiner / Wakounig : BiP (Betriebsprüfung in der Praxis), Loseblatt, Manz, Wien

     

    Verfahrensrecht

    Kahr / Kovacs : BAO & Finanzstrafrecht, 7. Auflage, Lexis Nexis, Wien, 2014

    Althuber / Tanzer / Unger : BAO-Handbuch, LexisNexis, Wien, 2015

    Doralt / Ruppe / Ehrke-Rabel : Steuerrecht, Band II, 7. Auflage, Wien, Manz, 2014

     

    Umsatzsteuerrecht

    Melhardt : Ust-Handbuch, aktuelle Auflage, Lindeverlag

    Berger / Wakounig : Umsatzsteuer kompakt, 4. Auflage, Lindeverlag, 2010

     

    Fachzeitschriften, u.a.:

    ÖStZ – Österreichische Steuerzeitung, LexisNexis

    SWI – Steuer und Wirtschaft International, Lindeverlag

    IStR – Internationales Steuerrecht Zeitschrift für europäische und internationale Steuer- und Wirtschaftsberatung, Verlag C.H. Beck

    Teaching language

    Deutsch
    1 SWS
    2 ECTS
    Scientific Working | ILV

    Scientific Working | ILV

    1 SWS   1 ECTS

    Content

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

    Teaching method

    Computer assisted learning

    Examination

    Final exam

    Literature

    Bücher:

    Bernegger / Rosenberger / Zöchling : Handbuch Verrechnungspreise, Beitrag von Haselauer /Rosar : Datenbankstudien, Wien, Lindeverlag, 2008

    George : The elements of library research, Princeton,Princton Univ. Press., 2008

    Burchert / Sohr : Praxis des wissenschaftlichen Arbeitens. München. Oldenbourg, 2008.

    Hatzinger / Hornik / Nagel / Maier .: R - Einführung durch angewandte Statistik, 2. Auflage, Pearson, 2014

     

    Fachzeitschriften, u.a.:

    Macho / Steiner : Einsatz von Datenbanken zur Überprüfung der Fremdüblichkeit von Verrechnungspreisen, taxlex 2005, 369

    Macho/Steiner : Verrechnungspreise – Dokumentation durch Datenbankstudien, ÖStZ 2008/332, 161

    Mantler / Schwaiger : UFS zu Verrechnungspreis-Datenbankstudien, ÖStZ 2012/975

    Teaching language

    Deutsch
    1 SWS
    1 ECTS

    Module Internship
    30 ECTS
    Internship | PR

    Internship | PR

    0 SWS   30 ECTS

    Content

    -

    Teaching method

    Practical cooperation in relevant organizations

    Examination

    Continuous assessment: Confirmation from the internship institution of completion of a relevant professional internship in the field of tax management for the duration stipulated by the degree program

    Literature

    -

    Teaching language

    Deutsch-Englisch
    30 ECTS

    Module Bachelor's Examination
    2 ECTS
    Bachelor's Examination | AP

    Bachelor's Examination | AP

    0 SWS   2 ECTS

    Content

    -

    Teaching method

    -

    Examination

    Module exam

    Literature

    -

    Teaching language

    Deutsch
    2 ECTS
    Module Internship
    1 SWS
    1 ECTS
    Reflection on Internship Experience | SE

    Reflection on Internship Experience | SE

    1 SWS   1 ECTS

    Content

    • Written and oral individual reflection as well as group reflection within the framework of the course.
    • Elaboration and presentation of a practical case from the professional internship

    Teaching method

    • Reflection on the practical implementation of theoretical teaching and learning content.
    • Cooperation in teams and feedback
    • Discussion about activities in professional practice

    Examination

    Continuous assessment: Written and oral individual reflection as well as group reflection as part of the course.

    Literature

    -

    Teaching language

    Deutsch
    1 SWS
    1 ECTS
    Module Data: protection and security
    4 SWS
    7 ECTS
    Data Protection and Security / Introduction to Data Protection (GDPR) | VO

    Data Protection and Security / Introduction to Data Protection (GDPR) | VO

    1 SWS   2 ECTS

    Content

    The course deals with the following topics:

    • Basic concepts, legal foundations and basic terms of data protection law on a European and Austrian level.
    • Understanding the basics of legal implementation requirements in relation to legally compliant data protection management in companies
    • Elaboration of data protection law basics for the use of data analytic tools related to tax management
    • Explanation of important practical issues based on current examples of practice and case law

    Teaching method

    Interactive lecture

    Examination

    Continuous assessment: Multiple-choice test to check the learning outcomes

    Literature

    Digitales Kompetenzmodell für Österreich – Version DigComp. 2.2 AT

    www.bmdw.gv.at/Themen/Digitalisierung/Wirtschaft/Digitale-Kompetenz.html

    Forgó (HrsG): Grundriss Datenschutzrecht, Wien, LexisNexis, in der aktuellen Auflage

    Wybitul, EU-Datenschutz-Grundverordnung im Unternehmen, Wien, LexisNexis, in der aktuellen Auflage

    Teaching language

    Deutsch
    1 SWS
    2 ECTS
    Information Security | ILV

    Information Security | ILV

    1 SWS   2 ECTS

    Content

    • Risks in a networked world
    • Basics of an information security management system
    • Development of a framework for the use of data analytic tools related to tax management and information security
    • Explanation of important practical issues related to information security

    Teaching method

    Interactive lecture

    Examination

    Continuous assessment: Multiple-choice test to check the learning outcomes

    Literature

    Schmidtmann: IT-Wissen für Manager: Ein kompakter Überblick zu aktuellen Technologien und Trends, 2017

    Dipplinger: Being Digital in der Steuerabteilung, Digitale Innovation der Steuertechnologie, CFO aktuell: Zeitschrift für Finance & Controlling 2018, 41–44

    Egner: Digitale Geschäftsmodelle in der Steuerberatung. Zukunftsfähig bleiben im Spannungsfeld zwischen Tradition und Legal Tech, 2018

    Specht: Die 50 wichtigsten Themen der Digitalisierung: Künstliche Intelligenz, Blockchain, Robotik, Virtual Reality und vieles mehr verständlich erklärt, 2018

    Oswald / Krcmar (Hrsg.): Digitale Transformation: Fallbeispiele und Branchenanalysen (Informationsmanagement und digitale Transformation), 2018

    Müller: Trends und Treiber der Digitalisierung, Komplexität - Polarisierung - Verwissenschaftlichung - Asymmetrie, in Müller/ Moser (Hrsg), SWK-Spezial Praxisleitfaden FinanzOnline1, 2018, 194–195.

    Rungg/ Buchroithner: Data Ownership, in Binder Grösswang Rechtsanwälte GmbH (Hrsg), Digital Law, Rechtliche Aspekte der Digitalisierung, 2018, 105–120.

    Teaching language

    Deutsch
    1 SWS
    2 ECTS
    Statistics | ILV

    Statistics | ILV

    2 SWS   3 ECTS

    Content

    The course deals with the following topics:

    • Analysis of data and their interpretation
    • Basics of descriptive statistics

    Teaching method

    Lecture, literature study, discussion

    Examination

    Continuous assessment: Test

    Literature

    Leonhart, Lehrbuch Statistik, hogrefe, 2022

    Handl/ Kuhlenkasper, Einführung in die Statistik, Springer, Berlin, 2018

    Heesen, Data Science und Statistik mit R, Springer, Wiesbaden, 2022

    Teaching language

    Deutsch
    2 SWS
    3 ECTS
    Module Income Tax Law in Practice
    3.5 SWS
    6 ECTS
    Case Studies on Income Tax Law Taking Digital Developments into Account | SE

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

    1 SWS   2 ECTS

    Content

    • Students prepare a case study from 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 of the digital economy. Both also serve as preparation for the Bachelor thesis as well as Bachelor examination.

    Teaching method

    • Lecture
    • Individual work
    • Self-study

    Examination

    Continuous assessment: Written case study Written test

    Literature

    • KStG §§ 1-12, 18-23a
    • EStG §§ 1-38

    Fachzeitschriften, u.a.:

    ÖStZ – Österreichische Steuerzeitung, LexisNexis

    SWI – Steuer und Wirtschaft International, Lindeverlag

    taxlex – Manz Verlag

    IStR – Internationales Steuerrecht Zeitschrift für europäische und internationale Steuer- und Wirtschaftsberatung, Verlag C.H. Beck

    Richtlinien:

    • EStR
    • KStR

    Teaching language

    Deutsch
    1 SWS
    2 ECTS
    Basics of International Tax Law | ILV

    Basics of International Tax Law | ILV

    1 SWS   2 ECTS

    Content

    • Legal sources of international tax law
    • Three-step technique
    • National foreign tax law
    • Bi- and multilateral treaty law
    • Union law (primary law, secondary law on direct taxes)
    • Transfer pricing (transfer prices between associated enterprises)

    Teaching method

    Lecture, group work, self-study

    The course is partly held in English (OECD documents etc).

    Examination

    Final exam: Final written exam

    Literature

    Schmidjell-Dommes: Internationales Steuerrecht, Lexis Nexis, aktuelle Auflage (dzt. 5. Auflage, 2017)

    Bendlinger/ Kanduth-Kristen/ Kofler/ Rosenberger: Internationales Steuerrecht, Lexis Nexis, aktuelle Auflage (dzt. 2. Auflage, 2019)

    Gottholmseder/ Schröger: Grundlagen der Verrechnungspreise, Lexis Nexis, 2017

    Lang: Introduction to the Law of Double Taxation Conventions, Linde, 2010

    Lang/ Pistone/ Schuch/ Staringer/ Rust/ Kofler/ Spies (Hrsg.): Introduction to European Tax Law on Direct Taxation, Linde, 2020

    Fachzeitschriften, u.a.:

    ÖStZ – Österreichische Steuerzeitung, LexisNexis

    SWI – Steuer und Wirtschaft International, Lindeverlag

    taxlex – Manz Verlag

    IStR – Internationales Steuerrecht Zeitschrift für europäische und internationale Steuer- und Wirtschaftsberatung, Verlag C.H. Beck

    Teaching language

    Deutsch-Englisch
    1 SWS
    2 ECTS
    Integrated Case Studies under the Austrian Commercial Code (UGB) and Tax Law (incl. Negotiation und Problem-Solving Techniques) | UE

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

    1.5 SWS   2 ECTS

    Content

    National and international tax law, conflict and negotiation techniques

    Teaching method

    Impulse lecture, group work, workshop

    Examination

    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. The students prepare a presentation and assume 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, as well as selected issues of income and sales tax law, transaction taxes and other tax regulations (taking into account the case law of the Austrian Federal Tax Court (BFG), the Austrian Administrative Court (VwGH) and the European Court of Justice (EuGH)). In the discussion, students also apply negotiation and problem-solving techniques to assert their position).

    Literature

    Fachzeitschriften, u.a.:

    ÖStZ – Österreichische Steuerzeitung, LexisNexis

    SWI – Steuer und Wirtschaft International, Lindeverlag

    taxlex – Manz Verlag

    IStR – Internationales Steuerrecht Zeitschrift für europäische und internationale Steuer- und Wirtschaftsberatung, Verlag C.H. Beck

    Teaching language

    Deutsch
    1.5 SWS
    2 ECTS
    Module Legal Case Studies 2
    3.5 SWS
    3 ECTS
    Conception of Case Studies | SE

    Conception of Case Studies | SE

    1 SWS   1 ECTS

    Content

    • Finding a topic for the Bachelor Thesis 2
    • Choice of the specialization of the bachelor thesis 2

    Teaching method

    Seminar

    Examination

    Continuous assessment: Course-immanent examination character

    Literature

    Bücher

    Nationales und internationales Ertragsteuerrecht Baldauf / Kanduth-Kristen / Laudacher : Jakom EstG, Kommentar (jährlich erscheinend), Wien, Lindeverlag

    Quantschnigg / Renner / Schellmann / Stöger / Vock : Die Körperschaftsteuer, Kommentar, Wien, LexisNexis, Loseblatt

    Walter : Umgründungssteuerrecht 2014, Ein systematischer Grundriss, 10. Auflage, facultas.wuv, Wien 2014

    Lang : Einführung in das Recht der Doppelbesteuerungsabkommen (Lehrbuch), Wien, Lindeverlag, 2002

    Macho / Steiner / Spensberger : Verrechnungspreise kompakt, Transfer Pricing in der Gestaltungs- und Prüfungspraxis, 2. Auflage, Wien, Lindeverlag, 2011

    Macho / Steiner / Spensberger : Case Studies – Verrechnungspreise kompakt, 2. Auflage, Wien, Lindeverlag, 2014

     

    Umsatzsteuerrecht

    Berger W./ Bürgler / Kanduth-Kristen / Wakounig : Kommentar zum UStG 1994, Wien, Manz, UStG-ON - Onlineversion, Buchversion 2010

    Scheiner / Kolacny / Caganek : Kommentar zur MWSt-UStG 1994, Wien, LexisNexis, Loseblatt

     

    Verfahrensrecht

    Ritz : BAO-Kommentar, 5. Auflage, Wien, Lindeverlag, 2014

     

    Fachzeitschriften, u.a.:

    ÖStZ – Österreichische Steuerzeitung, LexisNexis

    SWI – Steuer und Wirtschaft International, Lindeverlag

    taxlex – Manz Verlag

    IStR – Internationales Steuerrecht Zeitschrift für europäische und internationale Steuer- und Wirtschaftsberatung, Verlag C.H. Beck

     

    Gesetzestext

    Doralt, Werner (Hrsg.): Kodex Steuergesetze, aktuelle Auflage, Linde Verlag

    Teaching language

    Deutsch
    1 SWS
    1 ECTS
    Tax Law - Advanced | ILV

    Tax Law - Advanced | ILV

    2.5 SWS   2 ECTS

    Content

    Special, selected contents from tax law

    Teaching method

    Lecture, discussion, group work

    Examination

    Continuous assessment

    Literature

    Bücher

     

    Nationales und internationales Ertragsteuerrecht

    Baldauf / Kanduth-Kristen / Laudacher : Jakom EstG, Kommentar (jährlich erscheinend), Wien, Lindeverlag

    Quantschnigg / Renner / Schellmann / Stöger / Vock : Die Körperschaftsteuer, Kommentar, Wien, LexisNexis, Loseblatt

    Walter : Umgründungssteuerrecht 2014, Ein systematischer Grundriss, 10. Auflage, facultas.wuv, Wien, 2014

    Lang : Einführung in das Recht der Doppelbesteuerungsabkommen (Lehrbuch), Wien, Lindeverlag, 2002.

    Macho / Steiner / Spensberger : Verrechnungspreise kompakt, Transfer Pricing in der Gestaltungs- und Prüfungspraxis, 2. Auflage, Wien, Lindeverlag, 2011

    Macho / Steiner / Spensberger : Case Studies – Verrechnungspreise kompakt, 2. Auflage, Wien, Lindeverlag, 2014

     

    Umsatzsteuerrecht

    Berger / Bürgler / Kanduth-Kristen / Wakounig : Kommentar zum UStG 1994, Wien, Manz, UStG-ON - onlineversion, Buchversion 2010

    Scheiner / Kolacny / Caganek : Kommentar zur MWSt-UStG 1994, Wien, LexisNexis, Loseblatt

     

    Verfahrensrecht

    Ritz : BAO-Kommentar, 5. Auflage, Wien: Lindeverlag, 2014

     

    Fachzeitschriften, u.a.:

    ÖStZ – Österreichische Steuerzeitung, LexisNexis

    SWI – Steuer und Wirtschaft International, Lindeverlag

    taxlex – Manz Verlag

    IStR – Internationales Steuerrecht Zeitschrift für europäische und internationale Steuer- und Wirtschaftsberatung, Verlag C.H. Beck

     

    Gesetzestext

    Doralt, Werner (Hrsg.): Kodex Steuergesetze, aktuelle Auflage, Linde Verlag

    Teaching language

    Deutsch
    2.5 SWS
    2 ECTS
    Module Legal Case Studies 2
    1 SWS
    6 ECTS
    Elective subjects (6 ECTS of your choice)
    Case Studies: National and International Income Tax Law 2 (Bachelor Thesis 2) | SE

    Case Studies: National and International Income Tax Law 2 (Bachelor Thesis 2) | SE

    1 SWS   6 ECTS

    Content

    Bachelor thesis 2, consists of the following areas of law:

    • Selected focal points from the field of income and corporate tax law
    • Selected focal points from the area of reorganization tax law
    • Bi- and multilateral treaty law and national foreign tax law
    • Impact of EU law on national Austrian law
    • OECD transfer pricing principles

    Teaching method

    Seminar

    Examination

    Continuous assessment: Bachelor thesis 2

    Literature

    Bücher

     

    Nationales und internationales ErtragsteuerrechtBaldauf / Kanduth-Kristen / Laudacher : Jakom EstG, Kommentar (jährlich erscheinend), Wien, Lindeverlag

    Quantschnigg / Renner / Schellmann / Stöger / Vock : Die Körperschaftsteuer, Kommentar, Wien, LexisNexis, Loseblatt

    Walter : Umgründungssteuerrecht 2014, Ein systematischer Grundriss, 10. Auflage, facultas.wuv, Wien, 2014

    Lang : Einführung in das Recht der Doppelbesteuerungsabkommen (Lehrbuch), Wien, Lindeverlag, 2002

    Macho / Steiner / Spensberger : Verrechnungspreise kompakt, Transfer Pricing in der Gestaltungs- und Prüfungspraxis, 2. Auflage, Wien, Lindeverlag, 2011

    Macho / Steiner / Spensberger : Case Studies – Verrechnungspreise kompakt, 2. Auflage, Wien, Lindeverlag, 2014

     

    Umsatzsteuerrecht

    Berger / Bürgler / Kanduth-Kristen / Wakounig : Kommentar zum UStG 1994, Wien, Manz, UStG-ON - onlineversion, Buchversion 2010

    Scheiner / Kolacny / Caganek : Kommentar zur MWSt-UStG 1994, Wien, LexisNexis, Loseblatt

     

    Verfahrensrecht

    Ritz : BAO-Kommentar, 5. Auflage, Wien: Lindeverlag, 2014

     

    Fachzeitschriften, u.a.:

    ÖStZ – Österreichische Steuerzeitung, LexisNexis

    SWI – Steuer und Wirtschaft International, Lindeverlag

    taxlex – Manz Verlag

    IStR – Internationales Steuerrecht Zeitschrift für europäische und internationale Steuer- und Wirtschaftsberatung, Verlag C.H. Beck

     

    Gesetzestext

    Doralt, Werner (Hrsg.): Kodex Steuergesetze, aktuelle Auflage, Linde Verlag

    Teaching language

    Deutsch
    1 SWS
    6 ECTS
    Case Studies: National and International VAT Law 2 (Bachelor Thesis 2) | SE

    Case Studies: National and International VAT Law 2 (Bachelor Thesis 2) | SE

    1 SWS   6 ECTS

    Content

    Bachelor thesis 2, which consists of the following areas of law:

    • Selected focal points of national turnover tax law
    • Selected focal points of the internal market
    • Review of selected ECJ judicatures

    Teaching method

    Seminar

    Examination

    Continuous assessment: Bachelor thesis 2

    Literature

    Bücher

     

    Nationales und internationales Ertragsteuerrecht

    Baldauf / Kanduth-Kristen / Laudacher : Jakom EstG, Kommentar (jährlich erscheinend), Wien, Lindeverlag

    Quantschnigg / Renner / Schellmann / Stöger / Vock : Die Körperschaftsteuer, Kommentar, Wien, LexisNexis, Loseblatt

    Walter : Umgründungssteuerrecht 2014, Ein systematischer Grundriss, 10. Auflage, facultas.wuv, Wien, 2014

    Lang : Einführung in das Recht der Doppelbesteuerungsabkommen (Lehrbuch), Wien, Lindeverlag, 2002

    Macho / Steiner / Spensberger : Verrechnungspreise kompakt, Transfer Pricing in der Gestaltungs- und Prüfungspraxis, 2. Auflage, Wien, Lindeverlag, 2011

    Macho / Steiner / Spensberger : Case Studies – Verrechnungspreise kompakt, 2. Auflage, Wien, Lindeverlag, 2014

     

    Umsatzsteuerrecht

    Berger / Bürgler / Kanduth-Kristen / Wakounig : Kommentar zum UStG 1994, Wien, Manz, UStG-ON - onlineversion, Buchversion 2010

    Scheiner / Kolacny / Caganek : Kommentar zur MWSt-UStG 1994, Wien, LexisNexis, Loseblatt

     

    Verfahrensrecht

    Ritz : BAO-Kommentar, 5. Auflage, Wien: Lindeverlag, 2014

     

    Fachzeitschriften

    ÖStZ – Österreichische Steuerzeitung, LexisNexis

    SWI – Steuer und Wirtschaft International, Lindeverlag

    taxlex – Manz Verlag

    IStR – Internationales Steuerrecht Zeitschrift für europäische und internationale Steuer- und Wirtschaftsberatung, Verlag C.H. Beck

     

    Gesetzestext

    Doralt, Werner (Hrsg.): Kodex Steuergesetze, aktuelle Auflage, Linde Verlag

    Teaching language

    Deutsch
    1 SWS
    6 ECTS
    Case Studies: National and International Procedural Law 2 (Bachelor Thesis 2) | SE

    Case Studies: National and International Procedural Law 2 (Bachelor Thesis 2) | SE

    1 SWS   6 ECTS

    Content

    Bachelor thesis 2, which consists of the following main points of procedural law:

    • Obligations of the taxpayer
    • External audit
    • Evidence procedure
    • Statute of limitations
    • Legal protection such as, in particular, appeal procedures, annulment of notices, reopening of proceedings

    Teaching method

    Seminar

    Examination

    Continuous assessment: Bachelor thesis 2

    Literature

    Bücher

     

    Nationales und internationales Ertragsteuerrecht

    Baldauf / Kanduth-Kristen / Laudacher : Jakom EstG, Kommentar (jährlich erscheinend), Wien, Lindeverlag

    Quantschnigg /Renner / Schellmann / Stöger / Vock : Die Körperschaftsteuer, Kommentar, Wien, LexisNexis, Loseblatt

    Walter : Umgründungssteuerrecht 2014, Ein systematischer Grundriss, 10. Auflage, facultas.wuv, Wien 2014

    Lang : Einführung in das Recht der Doppelbesteuerungsabkommen (Lehrbuch), Wien, Lindeverlag, 2002.

    Macho / Steiner / Spensberger : Verrechnungspreise kompakt, Transfer Pricing in der Gestaltungs- und Prüfungspraxis, 2. Auflage, Wien, Lindeverlag, 2011

    Macho / Steiner / Spensberger : Case Studies – Verrechnungspreise kompakt, 2. Auflage, Wien, Lindeverlag, 2014

     

    Umsatzsteuerrecht

    Berger / Bürgler / Kanduth-Kristen / Wakounig : Kommentar zum UStG 1994, Wien, Manz, UStG-ON - onlineversion, Buchversion 2010

    Scheiner / Kolacny / Caganek : Kommentar zur MWSt-UStG 1994, Wien, LexisNexis, Loseblatt

     

    Verfahrensrecht

    Ritz : BAO-Kommentar, 5. Auflage, Wien, Lindeverlag, 2014

     

    Fachzeitschriften, u.a.:

    ÖStZ – Österreichische Steuerzeitung, LexisNexis

    SWI – Steuer und Wirtschaft International, Lindeverlag

    taxlex – Manz Verlag

    IStR – Internationales Steuerrecht Zeitschrift für europäische und internationale Steuer- und Wirtschaftsberatung, Verlag C.H. Beck

     

    Gesetzestext

    Doralt, Werner (Hrsg.): Kodex Steuergesetze, aktuelle Auflage, Linde Verlag

    Teaching language

    Deutsch
    1 SWS
    6 ECTS
    Module International VAT, EU and Non-EU Countries
    3.5 SWS
    5 ECTS
    E-Commerce and EU One-Stop Shops | SE

    E-Commerce and EU One-Stop Shops | SE

    1 SWS   1.5 ECTS

    Content

    • Import mail order
    • Intra-Community mail order
    • Support through electronic interfaces
    • Electronically supplied services
    • Small business regulation
    • Recording obligations of electronic interfaces
    • Due diligence obligations-UStV
    • Liability of electronic interfaces
    • IOSS
    • Non-EU-OSS
    • EU-OSS
    • Special regulation according to § 26b UStG

    Teaching method

    Preparation of seminar papers and presentations

    Examination

    Continuous assessment: Evaluation of the seminar paper and presentation (including answering appropriate questions from the presenters during the presentation).

    Literature

    Bücher, u.a.:

    Berger/ Bürgler/ Kanduth-Kristen/ Wakounig (Hrsg): UStG-ON, 3. Auflage, Manz, 2018

    Mayr/ Ungericht: UStG, 4. Auflage, Manz, 2014

    Melhardt: USt-Handbuch 2020, Linde Verlag, 2020

    Melhardt/ Tumpel: Umsatzsteuergesetz, 2. Auflage, Linde Verlag, 2015

    Pernegger: Umsatzsteuer für die die betriebliche Praxis, 3. Auflage Linde Verlag, 2015

     

    Zeitschriften, u.a.:

    Ruppe/ Achatz: Umsatzsteuergesetz, 5. Auflage, Verlag Österreich, 2017

    SWK, Steuer- und Wirtschaftskartei, Linde Verlag

    ÖStZ, Österreichische Steuerzeitung, LexisNexis

    taxlex, Zeitschrift für Steuer und Beratung, Manz

     

    Gesetzestext

    Doralt, Werner (Hrsg.): Kodex Steuergesetze, aktuelle Auflage, Linde Verlag

    Teaching language

    Deutsch
    1 SWS
    1.5 ECTS
    Cross-border Tax Cases | ILV

    Cross-border Tax Cases | ILV

    2.5 SWS   3.5 ECTS

    Content

    • Differentiation between delivery and other services
    • Delivery of work
    • Assembly delivery
    • Tax exemptions in the context of import, export and transit
    • Export delivery
    • Contract processing of goods for export
    • Import
    • EUSt
    • EUSt deduction
    • Intra-Community acquisition
    • Intra-Community transfer
    • Consignment stock scheme
    • Tax exemptions in the internal market
    • Intra-Community supply
    • recapitulative statement
    • Triangular transaction

    Teaching method

    Lecture and exercises

    Examination

    Final exam: Final written exam

    Literature

    Bücher, u.a.:

    Berger/ Bürgler/ Kanduth-Kristen/ Wakounig (Hrsg): UStG-ON, 3. Auflage, Manz, 2018

    Mayr/ Ungericht: UStG, 4. Auflage, Manz, 2014

    Melhardt: USt-Handbuch 2020, Linde Verlag, 2020

    Melhardt/ Tumpel: Umsatzsteuergesetz, 2. Auflage, Linde Verlag, 2015

    Pernegger: Umsatzsteuer für die die betriebliche Praxis, 3. Auflage Linde Verlag, 2015

     

    Zeitschriften, u.a.:

    Ruppe/ Achatz: Umsatzsteuergesetz, 5. Auflage, Verlag Österreich, 2017

    SWK, Steuer- und Wirtschaftskartei, Linde Verlag

    ÖStZ, Österreichische Steuerzeitung, LexisNexis

    taxlex, Zeitschrift für Steuer und Beratung, Manz

     

    Gesetzestext

    Doralt, Werner (Hrsg.): Kodex Steuergesetze, aktuelle Auflage, Linde Verlag

    Teaching language

    Deutsch
    2.5 SWS
    3.5 ECTS

    Number of teaching weeks
    18 per semester

    Schedule of classes
    Generally every two weeks, in blocks, Friday and Saturday

    Electives
    Selection and participation according to available places. There may be separate selection procedures.

    After graduation

    As a graduate of this program, a wide range of occupational fields and career opportunities are open to you. Find out here where your path can take you.

    Graduates have excellent career perspectives in finance, taxation and accounting as well as in business consulting. The Bachelor Professional prepares you ideally for challenging tasks in tax consulting.
    Tax Management is considered an entry requirement for a professional candidacy in preparation for the professional qualification examinations for tax advisors and auditors.
    •    Business consulting
    •    Certified public accountant chambers
    •    Financial administration
    •    accounting departments

    • 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

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        Networking with graduates and organizations

        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!

        Contact

        Head of Program

        Secretary's office

        Susanne Kunst
        Yasemin Morkoc
        Mag. Sandra Schmalz, BSc

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

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        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

         

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