[ 979VTAXVU2K16 ] KS Advanced Company Taxation II – Investment Taxation

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Workload Education level Study areas Responsible person Hours per week Coordinating university
3 ECTS M1 - Master's programme 1. year Business Administration Michael Tumpel 2 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites (*)KS Grundlagen in Tax Management

oder Zulassung zum Masterstudium Steuerrecht und Steuermanagement und Absolvierung des KS Grundlagen in Tax Management und des IK Steuerliche Gewinnermittlung (4 ECTS)

Original study plan Master's programme Finance and Accounting 2021W
Objectives Students should know and quantify the consequences of income taxation and other tax on capital income.
Subject Income taxation of capital and real estate income; taxation of private foundations, trusts and investment fonds; real estate transfer tax and duties.
Criteria for evaluation Written exam
Methods Lecture and discussion
Language German
Study material Handbuch der österreichischen Steuerlehre Band I/Teil 1 und 2
Changing subject? No
Further information none
Corresponding lecture (*)ist gemeinsam mit 979STAXISTU16: IK Internationale Steuerplanung (3 ECTS) äquivalent zu:
979FAESISPU11: IK Internationale Steuerplanung (6 ECTS)
On-site course
Maximum number of participants 100
Assignment procedure Assignment according to priority