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| Detailed information |
| Original study plan |
Master's programme Master's programme Tax Law and Tax Management 2025W |
| Learning Outcomes |
Competences |
- Students are able to understand the tax consequences of business activities in relation to different legal forms on the basis of the applicable tax laws.
- Students understand the relevant tax regulations and framework conditions that affect the preparation of special balance sheets. They also understand why and in which situations special balance sheets must be prepared.
- Students understand how shares in investment funds are to be accounted for, how income from investment funds is to be treated for income tax purposes and which values are to be kept in evidence.
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| Skills |
Knowledge |
- Students understand the taxation of different organizational forms (sole proprietorship, partnership, corporation) and are able to assess the legal forms discussed in terms of their respective after-tax income and thus compare them in terms of value (k3).
- Students understand which special balance sheets are to be prepared in connection with the formation and termination of companies (e.g. opening balance sheet of an EU/partnership, formation balance sheet of a corporation, sale or abandonment balance sheet, compensation balance sheet when a shareholder leaves), the taxation of partnerships/co-entrepreneurships (special balance sheet and supplementary balance sheet) and for investments in investment funds (evidence account) (k4).
- Students can prepare special tax balance sheets (k4).
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- Students are familiar with the current legal provisions and have knowledge of the applicable tax systems (progressive tax rate, capital gains tax, ImmoEst).
- Students are familiar with the basic profit determination regulations and the principles of proper accounting.
- Students know the tax-relevant recognition and measurement regulations and options.
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| Criteria for evaluation |
(*)Mitarbeit im Ausmaß von 51% der Endnote, Klausur im Ausmaß von 49% der Endnote.
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| Methods |
(*)Präsentationen durch Studierende; Diskussionen zu den jeweiligen Themen.
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| Language |
German |
| Study material |
(*)JKU Tax (Hrsg), Steuerrecht - studieren und verstehen.
Skriptum zur Lehrveranstaltung sowie Fraberger/Hirschler/Kanduth-Kristen/Ludwig/Mayr (Hrsg), Handbuch Sonderbilanzen, Band I (Gründung – Umgründung – Liquidation – Sanierung) und Band II (Umgründungen).
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| Changing subject? |
No |
| Earlier variants |
They also cover the requirements of the curriculum (from - to)
902VTSTSOBU11: IK Complementary Balance Sheet (2011W-2017S)
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