Universität Wien

040589 UK Taxation of Investments (advanced) (2025S)

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften
Continuous assessment of course work

Diese Lehrveranstaltung ist strikt für Studierende der SPL 4 kontingentiert.

Moodle
We 30.04. 13:15-16:30 Seminarraum 4 Oskar-Morgenstern-Platz 1 1.Stock

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

Am 7.5.2025 findet die Klausur statt.

  • Wednesday 05.03. 13:15 - 16:30 Seminarraum 4 Oskar-Morgenstern-Platz 1 1.Stock
  • Thursday 13.03. 13:15 - 16:30 Seminarraum 3 Oskar-Morgenstern-Platz 1 1.Stock
  • Wednesday 19.03. 13:15 - 16:30 Seminarraum 4 Oskar-Morgenstern-Platz 1 1.Stock
  • Wednesday 26.03. 13:15 - 16:30 Seminarraum 4 Oskar-Morgenstern-Platz 1 1.Stock
  • Wednesday 02.04. 13:15 - 16:30 Seminarraum 4 Oskar-Morgenstern-Platz 1 1.Stock
  • Wednesday 07.05. 13:15 - 16:30 Seminarraum 4 Oskar-Morgenstern-Platz 1 1.Stock

Information

Aims, contents and method of the course

Prerequisite for participation: StEOP
Recommended prerequisites for participation: Completion of the “Steuerrecht” module. Furthermore, we recommend that you take the course “Grundzüge der Besteuerung von Kapitalanlagen” first in the winter semester.

Contents: Special questions on the taxation of capital assets, esp
• Overview of the taxation system for income from capital assets
• Taxation of Cryptocurrencies
• Taxation of selected capital income for natural persons
• Taxation of investment funds and real estate investment funds
• Escape taxation and limited tax liability on income from capital assets
• Special questions about capital gains tax

Aims and methods: The students should acquire the ability to assess the tax consequences of matters relating to private investment. In addition to working out the theoretical basics, the solution of practical examples should also be practiced. The legal assessment is based on the applicable law, administrative practice, case law and the relevant literature.

Assessment and permitted materials

Oral participation, 60-minute written exam in the last unit

AI tools (e.g. ChatGPT) for producing texts are only permitted if they are expressly requested by the course leader (e.g., for individual work tasks).

Minimum requirements and assessment criteria

A total of 100 points can be achieved. The exam is worth 70 points. In each unit, oral participation a cooperation plus can be acquired, which counts for 5 points (so a total of a maximum of 30 points through cooperation). In each unit, a further 5 points can be achieved through oral participation.

Grade key:
<50 points: 5
50 points - 63 points: 4
64 point - 76 point: 3
77 points - 87 points: 2
> 87 points: 1

Examination topics

The content, which is worked out together during the course, as well as the documents provided.

Reading list

Documents that will be made available as part of the course; for further deepening, it is recommended:
• Einkommensteuerrichtlinien (online via findok.bmf.gv.at/findok)
• Doralt/Ruppe, Grundriss des österreichischen Steuerrechts, Band I, 13. Auflage (2024);
• Kirchmayr/Mayr/Schlager (Hrsg), Besteuerung von Kapitalvermögen (2011);
• Lechner/Mayr/Tumpel (Hrsg), Handbuch der Besteuerung von Kapitalvermögen (2012);
• Kommentare zum EStG, KStG, InvFG 2011.

Legal texts can be obtained online via RIS; however, the use of "KODEX Steuergesetze 2024/25" is recommended.

Association in the course directory

Last modified: Mo 24.02.2025 13:25