Universität Wien

030070 KU Real estate Tax Law (2019W)

2.00 ECTS (1.00 SWS), SPL 3 - Rechtswissenschaften
Continuous assessment of course work
Moodle

Registration/Deregistration

Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).

Details

max. 50 participants
Language: German

Lecturers

Classes (iCal) - next class is marked with N

Thursday 05.12. 18:00 - 20:30 Seminarraum SEM34 Schottenbastei 10-16, Juridicum, 3.OG
Thursday 12.12. 18:00 - 20:30 Seminarraum SEM34 Schottenbastei 10-16, Juridicum, 3.OG
Thursday 09.01. 18:00 - 20:30 Seminarraum SEM34 Schottenbastei 10-16, Juridicum, 3.OG
Thursday 16.01. 18:00 - 20:30 Seminarraum SEM34 Schottenbastei 10-16, Juridicum, 3.OG
Thursday 23.01. 18:00 - 19:00 Seminarraum SEM61 Schottenbastei 10-16, Juridicum 6.OG

Information

Aims, contents and method of the course

Forms of income
Income
Business expenses/ Income related expenses
Hobby
Usus fructus and donation of real estate
Value added taxes
Acquisition and sales of real estate
Rent and lease of real estate
Own consumption and donation of real estate

Assessment and permitted materials

Continuous cooperation during the lessons
positiv Final Test

Minimum requirements and assessment criteria

The topics of this course are income tax and value added tax. The general principles of these areas will be amended with the specific characteristics of each topic, concerning real estate tax law particularly with relevant details of tax handling.
Another part of the seminar covers property acquisition tax, capital transfer tax and accessions tax.

Examination topics

The main didactical tools implemented be lecturing and case studies

Reading list

Handbuch Immobilien & Steuern
Ing. Mag. Walter Stingl, Dkfm. Gerhard Nidetzky
Stand: 1. März 2007
MANZ`sche Verlags- und Universitätsbuchhandlung, Wien 1999

Association in the course directory

Last modified: Th 31.03.2022 00:15