What’s new?

• Students in the bachelor programs Business Administration (BW) and International Business Administration (IBW) as well Business Law (WIRE) can now select “Accounting & Taxation” as a specialization.

• Students in the programs Economics (VW), Business Informatics (WINF), and Economics - Environment - Politics (WUPOL) can now select “Accounting & Taxation” as a complementary subject.

• BBE students can select the specialization as usual.

Registration is open starting with the winter term 2025/2026.

The specialization focuses on:

• Tax optimal decision making

• Tax planning and anti-avoidance rules for multinational enterprises

• Effective tax rates and their use in comparing the tax burden in different countries

• Preparation of consolidated financial statements

• Analysis of annual reports

• International Standards on Auditing

• Planning and conducting an audit

The specialization is completely taught in English.

Accounting and Taxation combines well with the other specializations from our institute:

1. Rechnungslegung und Steuerlehre: covers details of Austrian legal regulations and is primarily aimed at careers as tax advisors or auditors. On the contrary, "Taxation & Accounting" has a more international focus and career opportunities are significantly broader and include, for example, economists or business IT specialists with additional qualifications as well. The Specialization is taught entirely in German.

2. International Accounting and Controlling: focuses on the details of international accounting (IFRS) and its link to (internal) corporate management; taxes are not covered. In contrast, “Taxation & Accounting” deals with external reporting and the effects of taxes in a multinational corporation.

3. Sustainability Accounting: deals with sustainability reporting; taxes are not covered. In “Taxation & Accounting,” sustainability reporting is taught as one of several components of a multinational corporation’s reporting.

 

Additional information regarding the specialization can be found at: Specialization Accounting and Taxation - Bachelor Business and Economics - Teaching