LFU:online

Department of Accountancy, Taxation and Auditing Department of Accountancy, Taxation and Auditing

Mag. Peter Pfleger Mag. Peter Pfleger
Univ.-Prof. Dr. Corinna Treisch Univ.-Prof. Dr. Corinna Treisch, +43 512 507 71250

406112

SE Organizational Form and Reorganizations

SE 2

5

weekly

annually

German

The learning objectives consist of solid basic knowledge of company taxation. The lecture aims at the recognition and realization of tax implications of company decisions and opportunities for minimizing the tax burden.

This lecture covers the periodic taxation of companies in line with their differing legal forms and combinations of such legal forms, setting up a company, liquidation, set-off of losses, planning the legal form of a company as well as changing the legal form of an entity and reorganizations (Reorganization tax act). Based on the topics of the lecture, company decisions and their tax implications are discussed.

Lectures, as well as case studies, calculations, and discussions to exemplify economic theory and methodology. Exercises will be worked out by teams and/or individuals. The results will be presented to and discussed with the whole group.

Written essay consisting of one to two pages, two written exams and active participation as well as problem-solving and practical case studies during the course. The dates of the written exams are listed in OLAT and will be announced in the first lecture. The content of the lecture is an integral part of all exams, which will cover all topics (§ 9 (2) No 3 Curriculum) and information provided in the lectures and in the course manual.

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