(*) Unfortunately this information is not available in english.
Workload
Education level
Study areas
Responsible person
Hours per week
Coordinating university
2 ECTS
M1 - Master's programme 1. year
Law
Thomas Bieber
1 hpw
Johannes Kepler University Linz
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 different taxation concepts of the individual legal forms and to identify the optimal legal form for tax purposes in individual cases.
Skills
Knowledge
Understanding the different taxation concepts of the individual legal forms (k2, k3)
Identification of the tax-optimized legal form (k4, k5)
Private law principles for individual legal forms
Taxation concept for partnerships
Taxation concept for corporations
Taxation concept for private foundations
Criteria for the tax-optimized choice of legal form
Criteria for evaluation
Written exam
Methods
(*)Die Lehrinhalte werden den Studierenden in Vortragsform vermittelt.
Language
German
Study material
(*)Als Literatur und Stoffabgrenzung der VL Besteuerung der Rechtsformen gilt der vorab zur Verfügung gestellte Foliensatz. Zur Vorbereitung können die einschlägigen Kapitel aus der jeweils aktuellen Auflage von JKU Tax, Steuerrecht, empfohlen werden.
Changing subject?
No
Earlier variants
They also cover the requirements of the curriculum (from - to) 902GRSTBRFV13: VL Taxation and Choice of Legal Form (2013W-2017S)
