Facility & Real Estate Management PT
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Tax Law for Real Estate

level of course unit

Fundamentals and advanced knowledge

Learning outcomes of course unit

Graduates are able to: - identify the characteristics of tax law for real estate. - debate and compare fiscal aspects within the context of real estate. - identify and apply potential fiscal solutions in the real estate industry.

prerequisites and co-requisites

Lecture "Introduction to Law" RE.1

course contents

- Real estate and private property - VAT tax for real estate - Real estate as part of business property - Property developer models – precautionary models - Asset vs. share deal - Tax-structured real estate transactions

recommended or required reading

- Respective laws and comments - Haunold, P., Kovar, H., Schuch, J., Wahrlich, R. (Hrsg.): Immobilienbesteuerung, Linde Wien, 3. Auflage, 2013 - Studera, S., Thunshirn, R.: Handbuch Besteuerung von grundstücks- und Liegenschaftstransaktionen, Linde Wien, 3. Auflage, 2013 - Lindauer, J.: Immobilien und Steuer, Gabler Wiesbaden, 1. Auflage, 2010

assessment methods and criteria

Term paper, written examination

language of instruction


number of ECTS credits allocated


planned learning activities and teaching methods

Seminar, group work, presentation and discussion of tasks

semester/trimester when the course unit is delivered


name of lecturer(s)

DDr. Patrick Vergörer

year of study

3. Year of studies

recommended optional program components


course unit code


type of course unit

Compulsory subject

mode of delivery

20% web-based self-learning, 80% in class course (integrated lecture)

work placement(s)

Not applicable