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This lecture aims to familiarise students with the basic conceptual design of the Austrian tax system and its practical importance for business. It focuses on income taxation of individuals and companies as well as on value added tax. It addresses the most important taxes on specific contractual transactions, such as land transfer tax and contract duties. In addition to substantive tax law, it also discusses procedural tax law, including the appeal system and the fiscal penal code. Special attention is laid on the international tax implications. The lecture is divided into 10 sessions this semester, following the order of the chapters in Ubelhoer/Pfeiffer/Huisman/Schaffer, Introduction to Austrian Tax Law, 3rd Edition.
After the course you will be able to understand the basics of:
• Austrian Income Tax
• Tax accounting
• Taxation of different legal forms
• Austrian Corporate Tax
• Austrian transactional taxes
• VAT
• International Tax Law (Double Tax Conventions)
• European Tax Law
• Austria’s Tax Law proceedings
You will also learn how to methodically solve tax case studies and to understand the law and work critically with the Codex.
No attendance required, but attendance is highly recommended. Separate sign-up required for the exam. Sign-up for the English language exam is not possible without sign-up for the course.
The class is divided into 5 sessions of 5 hours, or 10 sessions of 2.5 hours. Generally, each 5-hour session will cover 2 modules in the book; each 2.5 hour session will cover 1. However, some longer modules require more time than others.
Each module will begin with a review of the basic theory covered in that chapter. This will be followed by one practical case study solved by the instructor and then case studies distributed to student teams to be solved and discussed in class.
The theory review at the beginning is NOT comprehensive but covers only the most important aspects of the chapter. Both the in-class case studies AND the final exam cover ALL the material from the entire course book, not just that which is covered in class. Therefore, it is imperative that all students read and prepare every chapter BEFORE class and bring their questions to the sessions.
Written exam at the end of the course consisting of open-ended questions as well as case studies. For the exam, a separate registration via LPIS is required.
Instructions for how to register for German exam:
For WU students: sign into LPIS, you can switch to the tab "exam week" in the LPIS system and select the upcoming exam week and there the "Einführung in das Steuerrecht" exam.
For incoming students: have to send an email to pruefungsorganisation@wu.ac.at or contact Ms. Rösch in order to be registered manually (Mag. Anna Rösch, christine.anna.roesch@wu.ac.at).
The number of students that can attend each course is limited due to seating restrictions and the nature of the course. Registration via LPIS will follow the usual first-come, first-served principle.
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Matura-level English recommended (level B2).
Relevant chapters of the book Introduction to Austrian Tax Law should be read before those chapters are taught in class. The students should also have a look at the Kodex before each class.
Lecturers can be contacted via email. Not all lecturers keep office hours.