Master's Program (Master Professional)

Tax Consulting

Tax Consulting

part-time

Tax Consulting combines your professional experience with tax law expertise and prepares you specifically for the tax advisor exam. High-caliber lecturers from the fields of tax consulting, law, and financial administration, as well as close cooperation with the Chamber of Tax Advisors and Auditors (KSW), make this program unique. You will deepen your knowledge of national and international tax law, accounting, and financial reporting while expanding your professional network. This program is the next step for your career in tax consulting and is also open to non-members of the chamber.

Department
Administration, Economics, Security, Politics
Thema
Technologies
Networking

Highlights

  • career-oriented and tailored to tax consulting

  • preparation for the professional examination for tax advisors

  • ASW diploma in accounting and applied business administration in the first semester

  • ten scholarships of €7,350 each from the KSW

     

    Facts

    Final degree

    Master Professional (MPr)

    Duration of course
    4 semesters
    Organisational form
    part-time

    Tuition fee 1, 2

    € 14.900

    once payment 2 
    + ÖH contribution + costs for optional additional services, if applicable 3

    ECTS
    120 ECTS
    Language of instruction
    German

    Application Winter semester 2027/28

    01. December 2026 - 11. April 2027

    Study places

    25

    Location

    Hochschule Campus Wien and ASW Wien 4

    1 KSW awards a total of ten scholarships worth €7,350 each. In addition to successfully completing the admission procedure, the criteria for these scholarships include, in particular, being in active employment with a KSW member. For further support, please contact our cooperation partners directly.

    2 Alternative model for semester fees, see “Costs.”

    3 The costs incurred depend on the additional services selected at Hochschule Campus Wien, such as licenses, tutorials, or excursions.

    4 ASW = "Akademie der Steuerberater:innen und Wirtschaftsprüfer:innen" (Academy of Tax Advisors and Auditors)


    Before the studies

    You have completed a relevant Bachelor's degree or an equivalent or higher degree. You are enthusiastic about the world of numbers, especially when it comes to accounting, financial reporting, or complex economic issues. You want to understand tax law principles and apply them confidently. You have good social skills, enjoy working in a team, and take pleasure in advising others. At the same time, you want to expand your professional network and establish contacts with experts and colleagues.

    Why you should study with us

    Excellent network

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

    Close cooperation

    You will benefit from our cooperation with the Chamber and Academy of Tax Advisors and Auditors.

    Selected teachers

    Decision-makers and experts in their field will teach you at Hochschule Campus Wien.

    Relevant admission requirements

    The relevant admission requirement consists of two parts:

    1. Final degree

    You need

    • a completed Bachelor's degree in a relevant subject or
    • an equal or higher degree from a recognized domestic or foreign post-secondary or tertiary educational institution.

    A total of at least 180 ECTS credits must be proven for those degree programs that had already introduced the ECTS credit system at the time of your accreditation.

    Students of the Bachelor Professional Tax Management meet the admission requirements for this consecutive Master Professional Tax Consulting, but will not be given preferential treatment in the selection process.

    2. Relevant professional experience

    You need at least two years of relevant professional experience (this may be gained through part-time employment or, if working fewer hours, over a proportionally longer period of professional experience).

    Relevant professional experience includes, for example

    • working in a tax consulting firm or
    • working in the tax, controlling, and/or accounting department of a company.

    Further details

    Applicants from external educational institutions must provide proof of academic achievement in the following core subject areas (minimum number of ECTS credits with examples of course titles):

    • At least 18 ECTS Credits – Tax and law in:
      • Introduction to tax law
      • Introduction to procedural law
      • General sales tax law
      • Internal market regulations and EU directives
      • Tax claims, tax authorities, and communication with parties
      • Austrian constitutional law
      • Fundamentals of private law
      • Corporate and company law
      • Bilateral and multilateral treaty law and national foreign tax law
    • At least 8 ECTS Credits – Operation and examination in:
      • Fundamentals of business administration
      • Fundamentals of accounting
      • Bookkeeping and financial reporting
      • Fundamentals of business management indicators
      • Statistics
    Exemption assessment

    If no or only partial proof of 26 ECTS (see above) is provided and/or interested parties with a Bachelor's degree in a different subject wish to complete the Master Professional, they must take a corresponding exemption assessment prior to the admission procedure, which corresponds to the above list in terms of scope and content.

    The recommended standard literature for this assessment is:

    • Bieber/Kofler/Tumpel, Steuerrecht (current version)
    • Ehrke-Rabl, elements Steuerrecht (current version)

    The exemption assessment serves to determine whether students have the basic subject knowledge required to begin the program. It is held once a year before the start of the academic year and covers the above-mentioned course content.

    The assessment is taken in writing and is designed, organized, and corrected by the program's lecturers. Registration takes place within the deadline announced by the program. Applicants who have enrolled in the relevant program or are seeking admission are eligible to take the exemption assessment. Participation is required unless the applicant has recognized prior education in the relevant subject areas.

    The head of program is responsible for admission to the Master Professional with the option of specifying additional proofs of academic achievement that must be completed.

    The head of program of the Master Professional decides on individual credit transfer modes and the possible recognition of comparable degrees as a prerequisite for admission on the basis of the applicable examination regulations of Hochschule Campus Wien.

    Language requirements for admission

    The required language level according to the Common European Framework of Reference for Languages (CEFR) is at least

    • German - level C1.

    Legalization of foreign documents

    Applicants may require legalization of documents from countries other than Austria in order for them to have the evidential value of domestic public documents. Information on the required legalizations can be found here in PDF format.

    Translation of your documents

    For documents that are neither in German nor English, a translation by a sworn and court-certified interpreter is required. Your original documents should have all the necessary legalization stamps before translation so that the stamps are also translated. The translation must be firmly attached to the original document or a legalized copy.

    Online application - uploading documents

    As part of your online application, upload scans of your original documents including all required legalization stamps. For documents not issued in German or English, scans of the corresponding translations must also be uploaded. The head of the study program decides on the equivalence of international (higher) education qualifications. Therefore, your documents can only be checked as part of the ongoing application process.

    Your path to studying at Hochschule Campus Wien (HCW) begins with your registration on our application platform. In your online account, you can start your application directly or activate a reminder if the application phase has not yet started.

    When submitting your online application, please upload scans of your original documents, including all necessary certification notes. If your documents are not in German or English, you must also upload scans of the corresponding translations. The study programme director decides on the equivalence of international (higher education) qualifications. Your documents can therefore only be checked as part of the ongoing application process.

    Documents for your online application

    Proof of identity

    • passport or
    • identity card or
    • Austrian driving license (proof of citizenship required) or
    • residence permit (proof of citizenship required)

    Proof of citizenship

    Proof of citizenship is only required if you have uploaded an Austrian driving license or residence permit as proof of identity. For foreign documents, please upload them together in one file:

    • scan of the original document and
    • legalization (if necessary - find out here) and
    • German or English translation by a certified legal interpreter (if the original document was not issued in German or English)

    Change of name - proof

    • e.g. marriage certificate - only required if your current name does not match the name on your proof of identity or on the documents required to prove the admission requirements

    Proof of fulfillment of the relevant admission requirement

    • a completed Bachelor's degree in a relevant subject or
    • an equivalent degree at a recognized domestic or foreign post-secondary educational institution.

    A total of at least 180 ECTS credits must be proven for those degree programs that had already introduced the ECTS credit system at the time of accreditation.

    For documents that are neither in German nor English, please refer to the tab “Foreign Documents and Degrees” above.


    Proof of academic achievement for the admission procedure

    Proof of academic achievement of at least 26 ECTS from the core subject areas, with examples of lecture titles, as follows:

    • at least 18 ECTS Credits - core subject area of taxation and law
    • at least 8 ECTS Credits - core subject area of business and auditing

    For details, please refer to the tab "Admission Requirements" above or to the instructions under "Important Information" during the application process.

    You do not need to provide this proof if 

    • you have completed the study program Bachelor Professional Tax Management at HCW, or
    • the required number of ECTS credits is already stated on your degree certificate (see above "Proof of fulfillment of the relevant admission requirement").

    Proof of relevant professional experience

    You must provide proof of at least two years of relevant professional experience (this may be gained through part-time employment or, if working fewer hours, over a proportionally longer period) about

    • working in a tax consulting firm or
    • work in a tax, controlling, and/or accounting department of a company.

    German level C1 - proof of language skills

    For admission, German language skills of at least level C1 of the Common European Framework of Reference for Languages (CEFR) must be provided.

    The following applies as proof:

    • secondary school leaving certificate from a German-speaking school
    • completion of at least three years of studies in German
    • supplementary examination pre-study course - German C1
    • German certificate (not older than 3 years), e.g.:
      • Austrian German Language Diploma: ÖSD Certificate C1
      • Goethe Institute: Goethe Certificate C1
      • telc: German C1 University
      • German language test for university admission for foreign applicants: DSH-2
      • German Language Diploma of the Standing Conference of the Ministers of Education and Cultural Affairs of the Länder in the Federal Republic of Germany: DSD II - C1
      • Test of German as a foreign language (Test DaF): Level TDN 4 in all parts
      • Language Center of the University of Vienna: Course and successfully passed exam at level C1/2

    Proof of a higher language level is also valid.


    Curriculum vitae in tabular form in German


    Letter of motivation in German


    Legalizations and translations, if applicable

    • see tab “Foreign documents and degrees” above

    Your application is valid once you have completely uploaded the required documents. If you do not have all the documents at the time of your online application, please submit them to the secretary's office by email as soon as you receive them.

    After completing your online application, you will receive an email confirmation with information on the next steps.

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

    • The written admission test assesses the applicant's professional suitability by testing their knowledge of tax and law, business and auditing, personality, and interaction. Applicants then have an oral interview with members of the admissions committee, which provides an initial impression of their personal suitability.
    • The criteria for admission are based solely on performance. The geographical origin of applicants has no influence on their admission. The admission requirements must be met.

    Do you still have questions about the program? Make an appointment with the office at taxmanagement@hcw.ac.at and you will receive a personal consultation with the head of department and head of program Dr. Friedrich Stanzel via Zoom.

    Payment models

    The course fee is based on actual costs. To pay it, you can choose between two options, each with different payment methods. In addition to the course fee, you pay the ÖH contribution each semester.

    Option A

    This model assumes that you will complete and pay for the entire university program. The program fee consists of a fee paid to HCW and a fee paid to ASW. The total cost of € 14,900 is due in full at the start of the program and is non-refundable in the event of early termination, unless HCW is at fault.

    One-time payment: € 14,900, of which € 3,400 goes to ASW and € 11,500 to HCW
    (due approximately four weeks before the start of the first semester)

    Option B

    This program offers the option to pay the course fee in installments. The course fee consists of a portion paid to HCW and a portion paid to ASW. If you withdraw from the program early, you must still pay the full course fee. Installments already paid will not be refunded.

    Semester installments: one installment of € 3,400 to ASW and three installments of € 4,000 to HCW
    (due approximately four weeks before the start of each semester)
    Total amount: € 15,400


    During the studies

    You will acquire a sound education for tax advisors, covering both scientific and theoretical fundamentals as well as job-related, practical content. At the same time, you will strengthen your consulting skills and social skills so that you can provide professional support to clients and build a valuable professional network. 

    In the first semester, you will complete the lectures at ASW and also earn a diploma in accounting and applied business administration. In the remaining three semesters, you will study partly at ASW and partly at Hochschule Campus Wien.

    The program covers key areas of focus:

    • National and international economic issues based on the principles of jurisprudence with the help of (international) income tax and sales tax law
    • Fundamental principles of accounting, including national and international accounting regulations
    • Fundamental concepts of business administration, including corporate goals and strategies as well as jurisprudence
    • Accounting policies in connection with the relevant legal matters

    Curriculum

    Module business administration

    business administration

    9.5 SWS   15 ECTS

    Learning results

    • After completing the module, students will be able to carry out company valuations using established valuation methods. They are able to critically reflect on the results of these valuations and use them for strategic decisions in corporate management, including tax and legal aspects.

    • Students are able to carry out complex investment and financing calculations and apply their results to optimize the financial structure of the company. They will be able to evaluate alternative financing models and formulate decision recommendations that promote long-term economic stability.

    • Students acquire the ability to use tax optimization options and controlling instruments in a targeted manner in order to promote the company's success. They will be able to develop tax strategies from a business perspective and evaluate the effects of tax regulations on business decisions.

    • Students are able to create detailed planning calculations and going concern forecasts that serve as the basis for strategic corporate management. They can carry out scenario analyses to anticipate future developments and ensure the long-term financial stability of the company.

    9.5 SWS
    15 ECTS
    business tax theory | ILV

    business tax theory | ILV

    2 SWS   2 ECTS

    Content

    • Corporations from a business management perspective;
    • Introduction to balance sheet tax law;
    • Group taxation;
    • private foundations.

    Learning results

    • Students have in-depth knowledge of selected areas of national tax law and can apply this knowledge independently and autonomously.

    • Students have knowledge and experience of solution-oriented behavior in conflict situations.

    Teaching method

    Lecture, group work, self-study

    Examination

    Final exam: LV individual examinations

     

    Teaching language

    Deutsch

    2 SWS
    2 ECTS
    investment and financing calculation | ILV

    investment and financing calculation | ILV

    2 SWS   3 ECTS

    Content

    • How models work and their importance in finance
    • Investment/financing calculation based on dynamic methods and taking taxes into account:
      (modified) internal rate of return method, annuity method, terminal value method, (detailed treatment of) net present value method
    • Complete financial plan
    • External financing, internal financing

    Learning results

    • Students are able to apply and interpret investment and financial decision models.

    • Students are able to recognize the effects of taxes on investment and financing decisions of companies.

    • Students are able to identify structuring options for corporate investment and financing and to consider the benefits.

    Teaching method

    • Lecture incl. application of the theoretical basics to calculation examples
    • discussion
    • Self-study

    Examination

    Final exam: individual written examinations

    Teaching language

    Deutsch

    2 SWS
    3 ECTS
    JAK, Financial Statements | ILV

    JAK, Financial Statements | ILV

    2 SWS   3 ECTS

    Content

    • Basics of the annual financial statement analysis
    • Preparation of the annual financial statements
    • Analysis of the individual areas as well as calculation and interpretation of associated key figures:
      • Investment analysis
      • Financing analysis
      • Liquidity analysis (in particular cash flow statement)
      • Profit and loss analysis

    Learning results

    • Students are able to explain and critically discuss the basics of financial statement analysis.

    • Students are able to analyze annual financial statements and prepare them accordingly for the analysis of annual financial statements.

    • Students are able to explain and calculate common key figures from the areas of investment / financing / liquidity / success.

    • Students are able to analyze, interpret and critically question the mathematical results of key figures.

    Teaching method

    • Lecture including application of the theoretical principles to specific annual financial statements
    • discussion
    • Self-study (incl. repetition of necessary, already completed skills from the area of preparing annual financial statements in accordance with the Austrian Commercial Code)

    Examination

    Final exam: individual written examinations

     

    Teaching language

    Deutsch

    2 SWS
    3 ECTS
    Cost and activity accounting including short-term income statement | SE

    Cost and activity accounting including short-term income statement | SE

    1 SWS   2 ECTS

    Content

    • Cost center accounting (incl. simultaneous approach)
    • Cost unit accounting (costing) and cost unit income statement
    • Period income statement
    • Decision accounting
      • Break-even analysis
      • Production program planning (without / with simple bottleneck)
      • Price limits

    Learning results

    • Students will be able to explain the allocation principles used in cost accounting and apply them to specific examples in the individual subsystems of cost accounting (in particular cost type, cost center and cost unit accounting / period income statement).

    • Students will be able to carry out the break-even analysis for multi-product companies and derive information from it.

    • Students are able to determine an optimal production program in a situation of unlimited or limited production capacities.

    • Students will be able to recognize and apply the procedures for determining short-term price floors and price ceilings.

    Teaching method

    • Lecture incl. application of the theoretical basics to calculation examples
    • discussion
    • Self-study (incl. repetition of necessary skills from the area of cost accounting)

    Examination

    Final exam: individual written examinations

    Teaching language

    Deutsch

    1 SWS
    2 ECTS
    Planning calculation incl. Forecast | ILV

    Planning calculation incl. Forecast | ILV

    1 SWS   2 ECTS

    Content

    • Budget and planning calculations: Preparation of an integrated budget from the performance budget, budgeted balance sheet and financial plan and effects of business cases on the budget
    • Control by means of target/actual comparisons and variance analyses
    • Continuance forecast

    Learning results

    • Students are able to create an integrated company budget - consisting of a performance budget, budgeted balance sheet and financial plan.

    • Students are able to analyze the effects of complex business cases on the integrated company budget.

    • Students will be able to name and apply the basic methods of variance analysis and derive possible measures from the variance or target/actual analysis.

    • Students are able to explain and apply the basics of continuity forecasting.

    Teaching method

    • Lecture incl. application of the theoretical basics to calculation examples
    • discussion
    • Self-study

    Examination

    Final exam: individual written examinations

    Teaching language

    Deutsch

    1 SWS
    2 ECTS
    company valuation | ILV

    company valuation | ILV

    1.5 SWS   3 ECTS

    Content

    • Principles of company valuation
    • Principles of determining company values
    • Company valuation methods including their mathematical implementation
      • Equity approach
      • Entity approach
      • APV method
      • Simplified procedure: Multiplier method

    Learning results

    • Students are able to reproduce and scrutinize the fundamentals and principles of company valuation.

    • Students are able to explain and practically apply common company valuation methods (including their application premises).

    • Students are able to analyze, interpret and critically reflect on the mathematical results of company valuations.

    Teaching method

    • Lecture incl. application of theoretical principles to calculation examples
    • discussion
    • Self-study (incl. repetition of necessary, already completed skills from the area of investment and financing)

    Examination

    Continuous assessment: written pretest: 30%; individual written examinations: 70%

    Teaching language

    Deutsch

    1.5 SWS
    3 ECTS
    Module accounting

    accounting

    8 SWS   15 ECTS

    Learning results

    • Students can critically analyze financial statements according to intern. Accounting standards, are able to apply the IFRS requirements, recognize differences to national standards and assess the effects on balance sheet presentation and company valuation. standards and assess the effects on balance sheet presentation and company valuation.

    • Students are able to independently carry out consolidations for groups of companies and depict group structures. They understand the requirements of consolidation in accordance with the Austrian Commercial Code (UGB) and can interpret the results of the consolidated financial statements for strategic decisions.

    • Students are able to prepare complete and legally compliant annual financial statements in accordance with the German Commercial Code. They will be able to recognize special tax and corporate law features and evaluate the effects of accounting methods on tax obligations.

    • Students are able to carry out basic payroll processes and assess their tax implications. They can prepare payroll-related processes and critically analyze the effects of payroll tax, social security and other levies.

    8 SWS
    15 ECTS
    Preparation of annual financial statements, special issues of the annual financial statements and content of the management report | ILV

    Preparation of annual financial statements, special issues of the annual financial statements and content of the management report | ILV

    3 SWS   6 ECTS

    Content

    After completing the course, students will know who is subject to the accounting obligation. They know the components of the annual financial statements and can prepare them in accordance with the existing legal requirements. These steps are also examined from an auditor's perspective. In addition to the principles of proper accounting, students are familiar with the value concepts and valuation regulations in accordance with the Austrian Commercial Code (UGB) and Income Tax Act (EStG) and can apply these using examples, including with regard to leasing. Explicit reference is also made to the expert opinions and statements of the Chamber and AFRAC.

    • In addition, special accounting problems are dealt with, including the accounting of profit participation rights, hedging relationships and income taxes, share-based payments.

    Learning results

    • Students are able to identify who is obliged to prepare accounts in accordance with the UGB. Students are able to prepare the individual components of UGB financial statements.

    • Students are familiar with the GOB and the valuation principles of the UGB, the EStG and the corresponding chamber opinions and AFRAC statements.

    • Students are able to solve special accounting problems.

    • Students are able to implement the legal requirements and expert opinions using examples.

    Teaching method

    Lecture with activating methods, group work, calculation examples, discussion

    Examination

    Continuous assessment: Performance is assessed both in the context of cooperation (30%) and in a final test (70%). Collaboration can be assessed through teamwork, individual work or by calculating on the blackboard. In the case of online teaching, work in breakout rooms is possible. If students are unable to participate due to a lack of attendance, this can be compensated for by submitting a term paper.

    Teaching language

    Deutsch

    3 SWS
    6 ECTS
    Principles of International Financial Reporting Standards | ILV

    Principles of International Financial Reporting Standards | ILV

    2.5 SWS   5 ECTS

    Content

    After an introduction to the significance, origin and implementation of international accounting, students are familiarized with the overall concept of IFRS. They learn the framework concept as well as individual standards, including IAS 1, 2, 12, 16, 40, 19, 20, 21, 23, 38, 36, 37 and IFRS 16, 9, 15. In addition to understanding the individual standards and their application, individual focal points are highlighted using calculation examples for clarification.

    Learning results

    • Students are able to understand the framework concept of IFRS. They know the main components of IFRS financial statements and their structure and organization and can identify these in an internet search.

    • Students are able to name the main valuation principles of IFRS. They can identify these valuation principles in selected standards. Students will be able to carry out an initial and subsequent measurement of selected standards in accordance with IFRS using simple examples.

    • Students will be able to familiarize themselves with and understand selected IAS and IFRS standards and solve simple examples. These include IAS 1, 2, 12, 16, 40, 19, 20, 21, 23, 38, 36, 37 and IFRS 16, 9, 15.

    • Students are able to identify the main differences between the financial statements of the Austrian Commercial Code (UGB) and IFRS in terms of content, recognition and amount. They understand the effects of these differences on the interpretation of the financial statements.

    Teaching method

    Lecture with activating methods, group work, calculation examples, discussion

     

    Examination

    Continuous assessment: Pretest 10%, cooperation 30%, final test 60% Performance is assessed both in an initial test (10%) and cooperation (30%) as well as in a final test (60%). Cooperation can be assessed through teamwork as well as individual work and by calculating on the blackboard. In the case of online teaching, work in breakout rooms is possible. If students are unable to participate due to a lack of attendance, this can be compensated for in consultation with the course instructor.

    Teaching language

    Deutsch-Englisch

    2.5 SWS
    5 ECTS
    Basic Principles of payroll accounting | ILV

    Basic Principles of payroll accounting | ILV

    1.5 SWS   2 ECTS

    Content

    • Fundamentals of payroll accounting (systematics)
    • Current payroll accounting topics
    • Annual financial statements
    • Special topics from the area of payroll tax law

    Learning results

    • Students are able to understand the monthly payroll accounting process.

    • Students are able to carry out simple ongoing payroll accounting independently.

    • Students are able to map special payment calculations.

    • Students are able to recognize more complex billing issues.

    • Students are able to identify and solve problems relating to wage tax law.

    Teaching method

    Lecture & joint implementation of payroll accounting examples

    Examination

    Continuous assessment: written examination, written elaboration of a group project, presentation of the group project

    Teaching language

    Deutsch

    1.5 SWS
    2 ECTS
    Group accounting | ILV

    Group accounting | ILV

    1 SWS   2 ECTS

    Content

    On completion of the course, students should be able to prepare simple consolidated financial statements and other necessary reports, e.g. the consolidated cash flow statement or detailed statements of changes in equity and fixed assets. First of all, the consolidation methods of full consolidation and the equity method, as well as proportionate consolidation, are to be mastered to the extent that they can be applied to simple examples in the context of commercial balance sheet II. Sufficient space should be devoted to the area of deferred taxes. In addition to the scope of consolidation, particular attention must be paid to the basic valuation, goodwill and the treatment of controlling and non-controlling interests when consolidating capital. Consolidation in multi-level groups is also dealt with, as is the elimination of intercompany profits and losses. Even though the focus is on UGB accounting, the differences and necessities of IFRS consolidation are discussed.

    Learning results

    • Students are able to identify companies affected by the consolidation obligation and reasons for exemption in accordance with the Austrian Commercial Code.

    • Students are able to identify and correctly apply the respective consolidation methods and scopes of consolidation in accordance with the Austrian Commercial Code.

    • Students will be able to name and prepare the main elements of group consolidation in accordance with the Austrian Commercial Code (UGB).

    • Students will be able to carry out a basic consolidation of capital, liabilities, expenses and income as well as special items, especially taking into account tax aspects.

    Teaching method

    Lecture with activating methods, group work, calculation examples, discussion

    Examination

    Continuous assessment: Cooperation, final test: Performance is assessed both in the context of cooperation (30%) and in a final test (70%). Collaboration can be assessed through teamwork as well as individual work and by calculating on the blackboard. In the case of online teaching, work in breakout rooms is possible. If students are unable to participate due to a lack of attendance, this can be compensated for by submitting a term paper.

    Teaching language

    Deutsch

    1 SWS
    2 ECTS

    Module Tax procedure and fiscal criminal law

    Tax procedure and fiscal criminal law

    3.5 SWS   6 ECTS

    Learning results

    • After completing the module, students will be able to critically analyze complex tax law issues and develop legally compliant solutions for specific issues in tax law. They will be able to correctly interpret tax obligations and ensure compliance through suitable procedures.

    • Students are able to correctly apply procedural regulations in criminal financial law and systematically assess potential violations. They will be able to develop defense strategies and assess the opportunities and risks of proceedings, taking into account the current legal situation.

    • Students acquire the ability to integrate non-profit law into tax and financial criminal law consultations. They will be able to assess the special features of non-profit status and its effects on tax obligations and privileges and develop practice-oriented recommendations for non-profit organizations.

    3.5 SWS
    6 ECTS
    special questions of financial and white-collar criminal law | ILV

    special questions of financial and white-collar criminal law | ILV

    1.5 SWS   3 ECTS

    Content

    Brief repetition of the principles as well as the significance and relevance in daily practice for public accounting firms and accounting staff. Presentation of special problems based on current problems in practice, case law and science.

    Learning results

    • After completing the course, students will be able to analyze typical applications of financial and commercial criminal law and identify suitable measures to comply with legal requirements. They will be able to recognize basic criminal law risks in the financial and economic sector and assess the consequences of possible violations.

    • Students acquire all the skills and knowledge required to recognize unusual (special) problems in the area of commercial and financial criminal law and to be able to assess them in accordance with the law. This involves not only mastering the basics and knowledge of the structure and procedures, but also all the knowledge required to solve unusual problems and, if necessary, to recognize them in advance.

    Teaching method

    Lecture, discussions, self-study

    Examination

    Final exam: Performance is assessed either on the basis of a written examination or a contribution to a group project (presentation of a special topic, taking into account the associated practical problems, literature and case law).

    Teaching language

    Deutsch

    1.5 SWS
    3 ECTS
    special questions of procedural law | ILV

    special questions of procedural law | ILV

    2 SWS   3 ECTS

    Content

    In-depth treatment of selected special areas with special consideration of practical problems and relevant case law (BFG, VwGH, VfGH):

    • legal innovations and developments
    • Liabilities under tax law (§§ 9 ff, 80 ff BAO)
    • flexible system between tax authorities and taxpayers when levying taxes (Sections 114 ff, 118, 119 ff, 143 ff, 161 ff, 184 BAO)
    • Statute of limitations (§§ 207 ff BAO)
    • Suspension of legal effect (§§ 293 ff BAO)

    Various special problems (reasons for decisions, deadlines, notifications, appeal proceedings, etc.)

    Learning results

    • Students acquire in-depth knowledge of tax procedural law.

    • Students acquire basic knowledge of non-profit law and are able to apply this knowledge independently and in a solution-oriented manner in the course of their work and to communicate it to others.

    • Students are able to independently analyze, compare and solve questions of tax procedural law.

    Teaching method

    Lecture, group work, self-study

    Examination

    Final exam: written examination

    Teaching language

    Deutsch

    2 SWS
    3 ECTS
    Module income tax

    income tax

    4.5 SWS   7 ECTS

    Learning results

    • After completing the course, students will be able to critically analyze in-depth knowledge in selected areas of income tax law, in particular with regard to international tax regulations and EU law, and systematically integrate this knowledge into practical issues.

    • Students can apply their specialized knowledge of income tax law independently and in a solution-oriented manner in professional contexts, explain complex tax law issues clearly and precisely and effectively train or advise specialist colleagues and clients.

    • Graduates have the ability to act in a solution-oriented manner in conflicting situations, to identify potential conflicts of interest in the area of tax law and to develop sustainable solutions in accordance with legal and ethical standards by using negotiation strategies.

    4.5 SWS
    7 ECTS
    special questions of income tax law I | VO

    special questions of income tax law I | VO

    1.5 SWS   3 ECTS

    Content

    • Special issues relating to the determination of profit and income
    • Special issues of assessment
    • Determination of profits and assessment of co-entrepreneurships
    • Special issues of withholding taxes (KESt/ImmoESt)
    • International aspects

    Learning results

    • Students will be able to critically analyze in-depth knowledge of national income tax law and the associated principles of EU and constitutional law and apply this knowledge strategically to complex tax law issues.

    • Students recognize complex income tax issues and prepare independent and problem-oriented analyses and solutions.

    • Students are able to communicate this knowledge efficiently to others in the course of their work.

    Teaching method

    Lecture, group work, self-study

    Examination

    Continuous assessment: Written examination and ongoing cooperation

    Teaching language

    Deutsch

    1.5 SWS
    3 ECTS
    special questions of corporate tax law | ILV

    special questions of corporate tax law | ILV

    3 SWS   4 ECTS

    Content

    • Group taxation
    • Personal tax liability
    • Investment income exemption
    • Taxation of add-backs
    • Hybrid structures
    • Hidden distribution
    • Non-deductible expenses
    • Current developments in legislation and case law

    Learning results

    • Students have in-depth knowledge of corporate tax law and can apply this knowledge independently and in a solution-oriented manner within the scope of their work and communicate it to others.

    • Students have knowledge and experience of solution-oriented behavior in conflict situations.

    • Students acquire in-depth knowledge in selected areas of corporate tax law (including group taxation, participation income exemption and add-back taxation, Pillar II) with special consideration of international tax law and EU law and their development.

    Teaching method

    Lecture, group work, self-study

    Examination

    Final exam: written examination

    Teaching language

    Deutsch

    3 SWS
    4 ECTS
    Module public law

    public law

    2 SWS   4 ECTS

    Learning results

    • The graduates: are able to analyze decisions of national and European supreme courts;

    • can filter out key statements from decisions of national and European supreme courts

    • can abstract the statements made in these decisions and apply them to specific cases

    • recognize important lines of case law for tax (procedural) law

    • can apply the acquired knowledge to practical cases and solve them in this way.

    2 SWS
    4 ECTS
    union law | SE

    union law | SE

    1 SWS   2 ECTS

    Content

    Tax law case studies with reference to Union law

    Learning results

    • Students will be able to analyze decisions of the European supreme courts.

    • Students will be able to filter out key statements from the decisions of the European supreme courts.

    • Students will be able to abstract the statements made in these decisions and apply them to specific cases.

    • Students will be familiar with the key lines of case law relating to tax (procedural) law.

    • The students can pass on this "recognition" (the acquired knowledge).

    Teaching method

    Case-oriented learning; group discussions; analysis, presentation, argumentation

    Examination

    Continuous assessment

    Teaching language

    Deutsch

    1 SWS
    2 ECTS
    constitutional law | SE

    constitutional law | SE

    1 SWS   2 ECTS

    Content

    Tax law case studies with reference to constitutional law

    Learning results

    • Students analyze decisions of the national supreme courts, filter the essential (core) statements from these decisions and abstract the statements made in these decisions and apply them to specific cases.

    • Students will recognize, present and discuss important lines of case law for tax (procedural) law.

    Teaching method

    Case-oriented learning; group discussions; analysis, presentation, argumentation

    Examination

    Continuous assessment

    Teaching language

    Deutsch

    1 SWS
    2 ECTS
    Module UMRE reorganisation tax law

    UMRE reorganisation tax law

    2.5 SWS   5 ECTS

    Learning results

    • The graduates: have specialized and in-depth knowledge of corporate and company law with a particular focus on company law regulations and their systematic classification in complex legal and economic contexts.

    • are able to critically analyze well-founded knowledge on reorganizations, apply legal frameworks in complex cases on their own responsibility and develop innovative solutions for restructuring processes in companies.

    • can apply this to cases by comparing them with known facts, identifying deviations, analyzing legal propositions and developing legal solutions and presenting, justifying and discussing the results.

    2.5 SWS
    5 ECTS
    corporate and corporate law | ILV

    corporate and corporate law | ILV

    2.5 SWS   5 ECTS

    Content

    • Concept of the entrepreneur and the company
    • The transfer of the company and its legal consequences
    • Basic structure and common features of all companies; legal form-specific differences in raising and maintaining capital and liability
    • Competencies and interaction of the various corporate bodies

    Learning results

    • Students will be able to explain the special features of corporate law as a special private law with the entrepreneur and his company at the center and analyze them using case studies.

    • Students have in-depth knowledge and analytical skills in the field of company law. They are able to comprehensively explain and apply the legal structures and framework conditions of companies, including private foundations.

    • Students will be able to describe and assess the main structural differences between partnerships, corporations and private foundations in terms of their practical effects.

    Teaching method

    Lecture, group work, self-study

    Examination

    Final exam: written examination

    Teaching language

    Deutsch

    2.5 SWS
    5 ECTS
    Module VAT Law

    VAT Law

    3.5 SWS   4 ECTS

    Learning results

    • The graduates: work independently on the legal situation and systematics of selected topics relevant in practice and thus develop an understanding of the interplay between national law and Union law, paying particular attention to current developments.

    • acquire the ability to examine issues precisely and to develop comprehensibly justified solutions using the legal provisions (law, guidelines, case law).

    • will be able to apply VAT regulations to national and cross-border transactions in the internal market and, in some cases, third countries. They will be able to identify special VAT issues in the internal market, develop solutions for tax liability and input tax deduction options and analyze the effects on business processes.

    3.5 SWS
    4 ECTS
    Current developments in tax jurisprudence such as greening the tax system | VO

    Current developments in tax jurisprudence such as greening the tax system | VO

    1 SWS   1 ECTS

    Content

    Tax law case studies

    Learning results

    • Students are able to reproduce the current practice-relevant tax law case law of the Administrative Court.

    • The students know and understand the current judicature and can pass on this knowledge.

    • Students can read and analyze decisions of the Administrative Court.

    • Students can apply theoretical tax law knowledge from other courses to cases.

    • Students know important recent decisions of the Administrative Court and can abstract the statements made in these decisions and apply them to specific cases.

    Teaching method

    Case-oriented learning; group discussions; analysis, argumentation

    Examination

    Final exam: Written examination on the case groups discussed

    Teaching language

    Deutsch

    1 SWS
    1 ECTS
    special questions of national sales tax law | ILV

    special questions of national sales tax law | ILV

    2.5 SWS   3 ECTS

    Content

    • Uniform definition of land under EU law
    • Hobby
    • Supply and other services in relation to immovable property
      • Delimitation
      • Supply of work
    • Supply of immovable property
    • Own use and exchange-like turnover
    • Basis of assessment
    • Tax exemption for supplies of immovable property
    • Tax exemption for VuV of real estate
    • Waiver of the tax exemption
    • Restriction of the waiver option
    • Reduced tax rate 10%
      • Overview of
      • Letting for residential purposes
      • Ancillary services
      • Services provided by WEG
      • Accommodation
    • Special cases
    • Invoicing
    • Input tax deduction
      • Input tax deduction for actual taxation
      • Allocation to the company
      • Input tax exclusions
      • Input tax apportionment
    • Input tax adjustment
    • VAT forwarding for own use
    • Obligation to keep records
    • Due diligence-UStV
    • Reverse charge
      • Services of foreign entrepreneurs
      • Construction services

    Learning results

    • Students have in-depth knowledge of the VAT regulations relating to real estate and are able to apply these legal provisions to specific situations.

    • Students will be familiar with the most important VAT problem areas in daily practice in connection with real estate.

    • Students are able to independently investigate complex issues and develop well-founded solutions, taking into account the relevant legal regulations.

    • Students will be able to analyze situations with regard to the existence and exercise of VAT options and present exercise proposals based on comprehensible parameters

    • Students have knowledge and experience of solution-oriented behavior in conflict situations.

    Teaching method

    Lecture, solution of examples

    Examination

    Final exam: Written examination

    Teaching language

    Deutsch

    2.5 SWS
    3 ECTS
    Module Scientific Work

    Scientific Work

    2 SWS   4 ECTS

    Learning results

    • Graduates: are familiar with relevant scientific research methods and can select and apply these in the context of scientific work according to the situation.

    • are able to prepare research papers on problems of practical relevance, taking into account relevant research findings.

    • contribute to the further development of the discipline through specialist scientific publications and lectures.

    2 SWS
    4 ECTS
    research methodology | ILV

    research methodology | ILV

    1 SWS   2 ECTS

    Content

    • Scientific research in national and international databases and libraries
    • Scientific texts and parameters for their publication

    Learning results

    • Students know relevant scientific research methods and are able to select and apply them in the context of scientific work.

    • Students are able to prepare research papers on problems of practical relevance, taking into account relevant research findings.

    • Students contribute to the further development of the discipline through subject-specific scientific publications and specialist lectures.

    Teaching method

    Lecture, group work, self-study

    Examination

    Continuous assessment: Will be announced in the course of the detailed preparation of the course

    Teaching language

    Deutsch

    1 SWS
    2 ECTS
    writing in a scientific context | SE

    writing in a scientific context | SE

    1 SWS   2 ECTS

    Content

    • Discussion of legal methodology & repetition of legal citation
    • Critique of style using examples from legislation, case law and literature

    Learning results

    • Students are able to prepare research papers on problems of practical relevance, taking into account relevant research findings.

    • Students contribute to the further development of the discipline through subject-specific scientific publications and specialist lectures.

    Teaching method

    Lecture, group work, self-study

    Examination

    Continuous assessment: will be announced in the course of the detailed preparation of the LV

    Teaching language

    Deutsch

    1 SWS
    2 ECTS

    Module Tax procedure and fiscal criminal law

    Tax procedure and fiscal criminal law

    1.5 SWS   1 ECTS

    Learning results

    • After completing the module, students will be able to critically analyze complex tax law issues and develop legally compliant solutions for specific issues in tax law. They will be able to correctly interpret tax obligations and ensure compliance through suitable procedures.

    • Students are able to correctly apply procedural regulations in criminal financial law and systematically assess potential violations. They will be able to develop defense strategies and assess the opportunities and risks of proceedings, taking into account the current legal situation.

    • Students acquire the ability to integrate non-profit law into tax and financial criminal law consultations. They will be able to assess the special features of non-profit status and its effects on tax obligations and privileges and develop practice-oriented recommendations for non-profit organizations.

    1.5 SWS
    1 ECTS
    non-profit law | VO

    non-profit law | VO

    1.5 SWS   1 ECTS

    Content

    • Requirements for the granting of tax benefits in accordance with §§ 34 ff BAO
    • Activities of non-profit organizations
    • VAT treatment of services provided by non-profit organizations
    • Income tax treatment of the income of charitable organizations

    Requirements for obtaining preferential treatment for donations in accordance with Sections 4a, 4b and 4c EStG

    Learning results

    • Students acquire basic knowledge of non-profit law and are able to apply this in their work in an independent and solution-oriented manner.

    • After completing this course, students will be able to critically analyze the legal foundations of non-profit law from a national perspective and develop simple action plans for non-profit organizations.

    Teaching method

    Presentation of the legal situation with practical examples and opportunity for discussion

    Examination

    Final exam: written examination

    Teaching language

    Deutsch

    1.5 SWS
    1 ECTS
    Module income tax

    income tax

    1 SWS   2 ECTS

    Learning results

    • After completing the course, students will be able to critically analyze in-depth knowledge in selected areas of income tax law, in particular with regard to international tax regulations and EU law, and systematically integrate this knowledge into practical issues.

    • Students can apply their specialized knowledge of income tax law independently and in a solution-oriented manner in professional contexts, explain complex tax law issues clearly and precisely and effectively train or advise specialist colleagues and clients.

    • Graduates have the ability to act in a solution-oriented manner in conflicting situations, to identify potential conflicts of interest in the area of tax law and to develop sustainable solutions in accordance with legal and ethical standards by using negotiation strategies.

    1 SWS
    2 ECTS
    special questions of income tax law II | SE

    special questions of income tax law II | SE

    1 SWS   2 ECTS

    Content

    • Special issues relating to the determination of profit and income
    • Special issues of assessment
    • Determination of profits and assessment of co-entrepreneurships
    • Special issues of withholding taxes (KESt/ImmoESt)
    • International aspects

    Learning results

    • Students have in-depth knowledge of national income tax law and the associated Union and constitutional law.

    • Students will be able to recognize complex income tax issues, work through them independently and prepare problem-oriented analyses and solutions.

    • Students are able to communicate this knowledge efficiently to others in the course of their work.

    Teaching method

    Lecture, group work, self-study

    Examination

    Continuous assessment: Written examination Elaboration/presentation of given topics

    Teaching language

    Deutsch

    1 SWS
    2 ECTS
    Module International tax law

    International tax law

    5.5 SWS   10 ECTS

    Learning results

    • The graduates: can independently apply their knowledge of international tax law.

    • can research and critically reflect on relevant documents.

    • can explain the content and interrelationships of the principles of international tax law and apply this knowledge to practical situations.

    • have knowledge and experience of solution-oriented behavior in conflict situations.

    5.5 SWS
    10 ECTS
    OECD guidelines and model agreements (including DTA) | SE

    OECD guidelines and model agreements (including DTA) | SE

    1.5 SWS   2 ECTS

    Content

    • OECD Model Tax Convention and OECD Model Commentary
    • Significant deviations from the UN Model Tax Convention
    • Practice of double taxation agreements
    • Multilateral instrument
    • Key OECD guidelines/reports
    • Taxation of the digitalized economy

    Learning results

    • Students understand the essential content and interrelationships of the principles of international tax law.

    • Students will be able to analyze the main similarities and differences between various treaty bases and specific double taxation agreements (DTAs).

    • Students will be able to evaluate the main similarities and differences between treaty law and national foreign tax law.

    • Students are able to apply the knowledge they have acquired to specific situations independently and in a solution-oriented manner.

    • Students have knowledge and experience of solution-oriented behavior in conflict situations.

    Teaching method

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

    Examination

    Continuous assessment: Course-immanent examination character

    Teaching language

    Deutsch-Englisch

    1.5 SWS
    2 ECTS
    OECD transfer prices | SE

    OECD transfer prices | SE

    2 SWS   4 ECTS

    Content

    • OECD transfer pricing principles
      Selection of methods, application of methods taking into account the current work on the BEPS project (base erosion and profit shifting), benchmarking
      Documentation requirements (national, OECD - master file concept)
      National / international profit adjustments
      Dispute resolution (counter-adjustments, mutual agreement procedure, arbitration proceedings)
    • Transfer of functions (production, distribution, services, intellectual property)
    • (Digital) permanent establishments (profit determination and allocation with special consideration of OECD work on the taxation of the digital economy)
    • Conflict prevention (horizontal monitoring - accompanying control, ICAP 2.0 [International Compliance Assurance Program], Advance Ruling)

    Learning results

    • Students have basic knowledge of international tax law (DTAs, Community law) and can apply this knowledge independently and in a solution-oriented manner to deal with transfer pricing problems.

    • Students will be able to research relevant academic publications and decisions of the financial and supreme courts in the field of transfer pricing, in particular using the new media.

    • Students are able to read and critically analyze research papers on problems of practical relevance.

    • Students are able to interpret relevant research results and use them for their specific work.

    • Students are able to abstract facts, compare them with existing solutions, identify deviations and prepare logical bases for decision-making.

    • Students are able to prepare case studies with regard to the legally required documentation of transfer prices and develop the basis for a master or local file.

    Teaching method

    E-learning
    Lecture - teaching discussion, case work and presentation in small groups

    Examination

    Continuous assessment: 20 % presentation, 20 % participation; 30 % written elaboration, 30 % written test

    Teaching language

    Deutsch-Englisch

    2 SWS
    4 ECTS
    Austrian foreign tax law and legal comparisons | SE

    Austrian foreign tax law and legal comparisons | SE

    2 SWS   4 ECTS

    Content

    • The work of the OECD in international tax law: From the adaptation of the standard on the exchange of information to the unified approach in the taxation of the digitalized economy
    • The work of the UN Tax Committee: The reception of the OECD standards and the global significance of the institution
    • The work of the EU in the area of direct taxation
    • Austria's tax policy decisions

    Learning results

    • Students have basic knowledge of international tax law (foreign tax law, DTAs, Community law).

    • Students have a basic understanding of international actors (i.e. international organizations, states, NGOs) and the political processes in international tax law.

    • Students have a good understanding of developments in international tax law over the past decade.

    • Students are able to research and work independently on topics in international tax law (using various national and international sources).

    • Students will be able to understand and interpret publications in international tax law and classify them according to their significance.

    • Students will be able to recognize and evaluate tax policy options of international players in a global context.

    Teaching method

    E-learning
    Lecture - teaching discussion, case work and presentation in small groups

    Examination

    Continuous assessment: 20 % presentation, 20 % participation; 30 % written elaboration, 30 % written test

    Teaching language

    Deutsch-Englisch

    2 SWS
    4 ECTS
    Module Master Thesis

    Master Thesis

    1 SWS   1 ECTS

    Learning results

    • Graduates: know relevant scientific research methods and can select and apply them in the context of scientific work and (L4) [digitization]. M2 are able to prepare research papers on practice-relevant problems, taking into account relevant research results (L4) [entrepreneurship, digitalization, SDGs] M3 can formulate relevant research questions in a gender-appropriate manner (L4) [digitalization] M4 contribute to the further development of the discipline through subject-specific scientific publications and lectures [entrepreneurship, digitalization] (L4) [ethics, digitalization]

    • are able to prepare research papers on problems relevant to practice, taking into account relevant research results (L4) [entrepreneurship, digitalization, SDGs]

    • can formulate relevant research questions in a gender-appropriate way (L4) [digitalization].

    • contribute to the further development of the discipline through subject-specific scientific publications and specialist lectures [entrepreneurship, digitalization] (L4) [ethics, digitalization]

    1 SWS
    1 ECTS
    finding a master’s thesis topic – the research question | SE

    finding a master’s thesis topic – the research question | SE

    1 SWS   1 ECTS

    Content

    • Discussion of proposed topics for students' Master's theses
    • Formulation of a research question (operationalization, formulation of objectives)
    • Analysis of research methodological approaches (instruments)

    Learning results

    • Students are familiar with relevant scientific research methods and can select and apply these in the context of scientific work and are able to prepare research papers on practice-relevant problems, taking into account relevant research results.

    • Students can formulate relevant research questions in a gender-appropriate way.

    • Students contribute to the further development of the discipline through subject-specific scientific publications and specialist lectures.

    Teaching method

    Lecture, group work, self-study

    Examination

    Final exam: LV individual examinations

    Teaching language

    Deutsch

    1 SWS
    1 ECTS
    Module Legal Theory

    Legal Theory

    2 SWS   5 ECTS

    Learning results

    • Graduates: have basic knowledge of civil law, particularly in the areas of personal and property law, and can apply this to practical case studies.

    • are able to recognize, analyze and appropriately classify crisis situations and their legal consequences - especially in the context of insolvency proceedings.

    • can understand and explain the course of judicial and extrajudicial insolvency proceedings and place them in an overall legal context.

    2 SWS
    5 ECTS
    Civil Law | ILV

    Civil Law | ILV

    1 SWS   3 ECTS

    Content

    • Introduction to the basic concepts of private law
    • Theory of legal transactions
    • General part of the law of obligations and selected special obligations (e.g. sales and work contracts)
    • Change of creditor and debtor as well as termination of contractual obligations
    • Fundamentals of property law

    Learning results

    • Students are able to describe the basic concepts of private law and civil law and explain them using case studies.

    • Students are able to describe the legal relationship of a person to an object (e.g. right of ownership, possession, right of lien) and its practical consequences in everyday life and to argue on the basis of case studies.

    • Students are able to analyze and legally classify the different legal relationships between persons.

    Teaching method

    Case-oriented learning, group discussions, analysis, presentation, argumentation

    Examination

    Continuous assessment: Permanent review with final LV examination

    Teaching language

    Deutsch

    1 SWS
    3 ECTS
    Insolvency Law | ILV

    Insolvency Law | ILV

    1 SWS   2 ECTS

    Content

    • Statutory crisis indicators and grounds for opening insolvency proceedings
    • Options for out-of-court restructuring
    • Main features of insolvency proceedings

    Learning results

    • Students will be able to name the main crisis indicators and reasons for opening insolvency proceedings and describe them using case studies.

    • Students are able to analyze the practical effects of the various extrajudicial and judicial insolvency proceedings.

    • Students will be able to explain and justify the general course of insolvency proceedings and the practical implications.

    Teaching method

    Case-oriented learning, group discussions, analysis, presentation, argumentation

    Examination

    Continuous assessment: Permanent review with final LV examination

    Teaching language

    Deutsch

    1 SWS
    2 ECTS
    Module UMRE reorganisation tax law

    UMRE reorganisation tax law

    3 SWS   5 ECTS

    Learning results

    • The graduates: have specialized and in-depth knowledge of corporate and company law with a particular focus on company law regulations and their systematic classification in complex legal and economic contexts.

    • are able to critically analyze well-founded knowledge on reorganizations, apply legal frameworks in complex cases on their own responsibility and develop innovative solutions for restructuring processes in companies.

    • can apply this to cases by comparing them with known facts, identifying deviations, analyzing legal propositions and developing legal solutions and presenting, justifying and discussing the results.

    3 SWS
    5 ECTS
    reorganization tax law | ILV

    reorganization tax law | ILV

    3 SWS   5 ECTS

    Content

    • Corporate restructuring measures (mergers, transformations, demergers, contributions)
    • Introductory and in-depth treatment of reorganization tax law (mergers, transformations, contributions, mergers, real divisions, demergers) with selected focal points
    • Special areas with particular consideration of practical problems and relevant case law (BFG, VwGH, VfGH)

    Learning results

    • Students are able to systematically assess and classify corporate restructuring processes in terms of tax law and to develop and explain solutions.

    • Students will be able to present the central legal regulations of reorganization tax law and explain their significance for various forms of reorganization in a national context and analyze and evaluate the tax consequences.

    • Students are able to systematically assess and classify restructuring processes under company law.

    • Students will be able to present the central legal regulations of reorganization tax law and explain their significance for various forms of reorganization in a national context.

    • Students are able to analyze and evaluate the tax consequences of reorganization forms.

    Teaching method

    Literature study, lecture, group work

    Examination

    Final exam: Permanent review with final LV examination

    Teaching language

    Deutsch

    3 SWS
    5 ECTS
    Module VAT Law

    VAT Law

    3.5 SWS   6 ECTS

    Learning results

    • The graduates: work independently on the legal situation and systematics of selected topics relevant in practice and thus develop an understanding of the interplay between national law and Union law, paying particular attention to current developments.

    • acquire the ability to examine issues precisely and to develop comprehensibly justified solutions using the legal provisions (law, guidelines, case law).

    • will be able to apply VAT regulations to national and cross-border transactions in the internal market and, in some cases, third countries. They will be able to identify special VAT issues in the internal market, develop solutions for tax liability and input tax deduction options and analyze the effects on business processes.

    3.5 SWS
    6 ECTS
    sales tax law in the internal market | ILV

    sales tax law in the internal market | ILV

    2.5 SWS   4 ECTS

    Content

    • Value added tax law in the Union
    • Current VAT law developments in the Union
    • Current case law of the ECJ on VAT law
    • Basic concepts of VAT law in English

    Learning results

    • Students will be familiar with the VAT law of the European Union and the VAT systems of the EU member states and will be able to apply this independently to economic situations in connection with national VAT law.

    • Students will be familiar with the current developments in VAT law at EU level and the current case law of the European Court of Justice on VAT law, will be able to interpret these and apply them against the background of national law.

    • Students understand the basic concepts of VAT law in English and know the main features of digitization projects in Europe (single market).

    • Students have knowledge and experience of solution-oriented behavior in conflict situations.

    Teaching method

    Lecture, group work, self-study

    Examination

    Continuous assessment: Written examination

    Teaching language

    Deutsch-Englisch

    2.5 SWS
    4 ECTS
    traffic taxes, selected other taxes | VO

    traffic taxes, selected other taxes | VO

    1 SWS   2 ECTS

    Content

    Fundamentals of real estate transfer tax

    • Selected facts of the Fees Act
    • Basics of the standard consumption tax
    • Basics of the insurance tax
    • Basics of the Motor Vehicle Tax Act
    • Basics of energy taxation including the energy tax rebate
    • Basics of excise duties (mineral oil tax, tobacco tax, alcohol tax, beer tax, sparkling wine tax)
    • Relevant procedural law topics

    Learning results

    • Students will have knowledge of the basics and selected special issues of the law on fees, real estate transfer tax, standard consumption tax, insurance tax, motor vehicle tax, energy taxes and excise duties and will be able to explain these.

    • Students will be able to describe the main transaction taxes and their legal basis and explain their significance and how they work. Based on this, they can analyze tax problems and case studies and develop suitable solutions on the basis of applicable legal norms.

    Teaching method

    ILV

    Examination

    Final exam: LV individual examinations

    Teaching language

    Deutsch

    1 SWS
    2 ECTS

    Module leadership & communication

    leadership & communication

    3 SWS   6 ECTS

    Learning results

    • Students are able to systematically analyze leadership situations, apply different leadership approaches according to the situation and develop innovative solutions to promote team dynamics and goal achievement.

    • Students can develop and apply communication strategies that are geared towards different internal and external stakeholders in order to convey complex information clearly, precisely and convincingly and to promote constructive dialog.

    • Students will be able to recognize and effectively resolve conflict situations through the use of advanced negotiation and mediation techniques to create a cooperative and productive work environment.

    3 SWS
    6 ECTS
    leadership, communication, conflict management  | ILV

    leadership, communication, conflict management  | ILV

    1 SWS   2 ECTS

    Content

    The focus is on analyzing and evaluating one's own personality, identifying personal strengths and weaknesses, developing communication skills in a professional environment and dealing effectively with stressful situations.

    Learning results

    • Students are able to analyze their personality traits, use this knowledge to optimize their leadership and communication skills in everyday working life, and promote their personal development in a targeted manner.

    • Students master the situational use of communication skills and apply exercises and techniques for effective stress management to ensure sustainable performance and professional interaction.

    • Students can convey feedback and criticism in such a way that they lead to positive change, constructive conflict resolution and continuous improvement. They are able to deal with conflicts in a solution-oriented manner and use praise and recognition in a targeted manner to promote a motivating and productive working atmosphere.

    Teaching method

    Workshop, group discussion, reflection exercises, lecture

    Examination

    Final exam: Final examination

    Teaching language

    Deutsch

    1 SWS
    2 ECTS
    leadership, negotiation, consulting | ILV

    leadership, negotiation, consulting | ILV

    1 SWS   2 ECTS

    Content

    The focus is on personal development combined with specific skills that are crucial for success both in advising clients and in dealing with employees and promoting their potential.

    Learning results

    • Students are able to clearly define and efficiently manage areas of responsibility. They understand group dynamics and use targeted strategies to influence them positively and build and lead strong, cooperative teams.

    • Students can develop a clear and inspiring vision for the organization that motivates and aligns the team. They are able to proactively design and successfully implement change processes in order to promote sustainable change.

    • Students can communicate professionally and objectively, even under pressure, and use their skills to effectively manage negotiation situations and achieve positive results. They demonstrate a high degree of reflection and adaptability in complex negotiation contexts.

    Teaching method

    Workshop, group work, discussion, reflection exercises, lecture

    Examination

    Continuous assessment: Final examination

    Teaching language

    Deutsch

    1 SWS
    2 ECTS
    Consulting management | ILV

    Consulting management | ILV

    1 SWS   2 ECTS

    Content

    The focus is on personal development in conjunction with targeted skills that are crucial to success, both in advising clients and in dealing with employees and promoting their potential.

    Learning results

    • Students are able to present themselves confidently and convincingly by using their body language and voice effectively to convey content clearly and authentically.

    • Students master the targeted use of posture and non-verbal communication for a professional appearance.

    Teaching method

    Workshop, group work and discussion, reflection exercises, lecture

    Examination

    Continuous assessment: Final examination

    Teaching language

    Deutsch

    1 SWS
    2 ECTS
    Module Master Thesis

    Master Thesis

    1 SWS   24 ECTS

    Learning results

    • Graduates: know relevant scientific research methods and can select and apply them in the context of scientific work and (L4) [digitization]. M2 are able to prepare research papers on practice-relevant problems, taking into account relevant research results (L4) [entrepreneurship, digitalization, SDGs] M3 can formulate relevant research questions in a gender-appropriate manner (L4) [digitalization] M4 contribute to the further development of the discipline through subject-specific scientific publications and lectures [entrepreneurship, digitalization] (L4) [ethics, digitalization]

    • are able to prepare research papers on problems relevant to practice, taking into account relevant research results (L4) [entrepreneurship, digitalization, SDGs]

    • can formulate relevant research questions in a gender-appropriate way (L4) [digitalization].

    • contribute to the further development of the discipline through subject-specific scientific publications and specialist lectures [entrepreneurship, digitalization] (L4) [ethics, digitalization]

    1 SWS
    24 ECTS
    master’s thesis | MT

    master’s thesis | MT

    0 SWS   20 ECTS

    Content

    Writing the Master's thesis

    Learning results

    • Students are familiar with relevant scientific research methods and can select and apply these in the context of scientific work and are able to prepare research papers on practice-relevant problems, taking into account relevant research results.

    • Students can formulate relevant research questions in a gender-appropriate way.

    • Students contribute to the further development of the discipline through subject-specific scientific publications and specialist lectures.

    Teaching method

    -

    Examination

    Final exam: Master thesis

    Teaching language

    Deutsch

    20 ECTS
    master’s examination | AP

    master’s examination | AP

    0 SWS   2 ECTS

    Content

    -

    Learning results

    • In the course of the Master's examination, there is a final and conclusive formal and content-related review of whether the graduates have achieved the program-related learning outcomes of the degree program.

    • Students are able to independently analyze and solve complex tax law issues. They are able to critically evaluate relevant national and international tax regulations and reflect on their application to specific cases. They are also able to assess the impact of tax decisions on corporate strategy and develop strategic recommendations from a tax perspective. Students demonstrate sound knowledge in the interpretation of tax laws, the application of tax regulations to different types of companies and the legal and ethical implications of tax advice.

    Teaching method

    -

    Examination

    Final exam: Module examination

    Teaching language

    Deutsch

    2 ECTS
    seminar for the master’s thesis | SE

    seminar for the master’s thesis | SE

    1 SWS   2 ECTS

    Content

    Presentation of individual sections and the status of the Master's thesis

    • Data collection and evaluation
    • Advice on further work
    • Critical discussion and reflection of own and other students' work and defense of own research approach
    • Approaches to scientific theory

    Learning results

    • Students are familiar with relevant scientific research methods and can select and apply these in the context of scientific work and are able to prepare research papers on practice-relevant problems, taking into account relevant research results.

    • Students can formulate relevant research questions in a gender-appropriate way.

    • Students contribute to the further development of the discipline through subject-specific scientific publications and specialist lectures.

    Teaching method

    Lecture, group work, self-study

    Examination

    Continuous assessment: -

    Teaching language

    Deutsch

    1 SWS
    2 ECTS

    Lecture times

    Every two weeks, in blocks, Friday and Saturday (whole day)


    After graduation

    The curriculum of the Master Professional was developed in close consultation with the ASW and tailored precisely to the needs and further development of this profession and thus to the five specialist examinations for tax consulting in accordance with WTBG 2017.

    As a graduate, you will work in the following areas:

    • Accounting firms, especially tax consulting

    • Management consultancies

      • Financial institutions

      • Finance/controlling and tax departments of companies

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        Networking with graduates and organizations

        We work closely with the Federal Ministry of Finance, accounting firms, companies, universities, institutions, and schools. This ensures you have access to professional internships, job opportunities, and opportunities to participate in research and development activities. Many of our partnerships are listed on the Campusnetzwerk website. It's always worth taking a look, as it may lead you to a new job or an interesting event organized by one of our cooperation partners.

         

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        Downloads

        Folder for Section Tax Management
        pdf, 569 KB
        Cooperation Agreement between Hochschule Campus Wien and ASW (content in german)
        pdf, 166 KB

        Contact

        Head of Program

        Administration


        Mag. Sandra Schmalz, BSc
        Salina Horwath

        Yasemin Morkoc (parental leave)

        Favoritenstraße 226, A.1.12 (campus overview)
        1100 Wien

        +43 1 606 68 77-3700
        taxmanagement@hcw.ac.at

        Office hours: 
        Mon - Fri 9.00 a.m. - 3.00 p.m.
         

        Teaching staff and research staff


         

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