After successful completion of the course, students:

• Have basic knowledge of Austrian income tax law
• Recognize taxable circumstances
• Understand the basic principles of tax liability in Austria
• Are prepared for the contents of the course "Income and Expenditure Accounting"
• Can practically apply the acquired knowledge about the basics of tax law

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In the course "Tax law" the following topics/contents are covered:

• Personal and material tax liability in Austria
• Corporate income tax, unlimited and limited tax liability (in outline)
• Overview of the types of income
• Tax exemptions within the meaning of § 3 EStG
• Valuation principles iSd EStG (§ 6 EStG)
• Depreciations iSd EStG (§ 7 and § 8 EStG)
• Value added tax law,
• Consideration of individual circumstances in the tax return (special expenses, extraordinary burden, tariff and deductions)
• Assessment (tax declaration obligation, form of tax returns, advance payments, final payments)

Doralt W. (2020): Steuerrecht- Unternehmenssteuern, Verkehrssteuern, Abgabenverfahren. Ein systematischer Überblick. Wien: Manz Verlag
EStG und Einkommensteuerrichtlinien
Fröhlich, S./Unger, P. (2019): Steuerrecht - graphisch dargestellt. Die ideale Ergänzung zu gängigen Skripten und Lehrbüchern des Steuerrechts. Wien: LexisNexis Verlag.
Kanduth-Kristen, S./Laudacher et al (2020): Jakom EStG Einkommensteuergesetz Kommentar. Wien: Linde Verlag.
Siart, R. (2018): Einnahmen-Ausgaben-Rechnung in der Unternehmenspraxis. Wien: Linde Verlag.

Lecture, discussion, individual and group work, analysis of case studies, presentation

Cumulative module examination
The module grade is calculated weighted by the ECTS credits of the individual courses of the module and results as follows:
ILV "Tax law" - 2 ECTS Credits
Assessment type: continuous assessment
Assessment method/s: Participation in class, written final examination