Universität Wien

030070 KU Real estate Tax Law (2023W)

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

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. 64 participants
Language: German

Lecturers

Classes (iCal) - next class is marked with N

Onlinetest am Do 14.12. (ganztags)

  • Tuesday 05.12. 18:00 - 20:30 Hörsaal U13 Schottenbastei 10-16, Juridicum, KG1
  • Thursday 07.12. 18:00 - 20:30 Hörsaal U17 Schottenbastei 10-16, Juridicum, KG1
  • Tuesday 12.12. 18:00 - 20:30 Hörsaal U17 Schottenbastei 10-16, Juridicum, KG1
  • Wednesday 13.12. 18:00 - 20:30 Hörsaal U12 Schottenbastei 10-16, Juridicum, KG1

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, liabilties of legal counsel and stamp duties.

Examination topics

The main didactical tools implemented be lecturing and case studies

Reading list

Doralt, Steuerrecht 2020
TPA, Immobilienbesteuerung NEU, 5. Auflage

Association in the course directory

Last modified: Tu 25.07.2023 16:26