Corporate Restructuring PT
Apply Icon

Tax Aspects of Company Restructuring

level of course unit

second cycle, Master

Learning outcomes of course unit

Upon successful completion of the course, students are able to characterize the special sales tax issues in insolvency proceedings and in the corporate crisis and derived from it, to recognize relationships between business economics and tax law.

prerequisites and co-requisites

not applicable

course contents

• Relationship between insolvency law and sales tax law
• Entrepreneurial status in general and in insolvency proceedings
• Tax reporting and assessment period in general and in the insolvency
• Classification of VAT receivables under insolvency law, especially with down-payments and half-finished buildings
• Invoicing
• Retention of title, equitable lien and foreclosure
• Pre-tax and sales tax adjustment
• Recovery of property

recommended or required reading

Exler, Markus; Hrsg. (2013) Restrukturierungs- und Turnaround-Management, Berlin,
Achatz, M. &Ruppe, H.-G. (2011). UStG, Wien
Doralt, W. & Ruppe, H.G. (2012). Grundriss des österreichischen Steuerrechts 1: Einkommensteuer, Körperschaftsteuer, Umgründungssteuergesetz, Internationales Steuerrecht, Band I, Wien

assessment methods and criteria

written examination or homework

language of instruction


number of ECTS credits allocated


course-hours-per-week (chw)


planned learning activities and teaching methods

Lecture, group work, presentation and task discussion

semester/trimester when the course unit is delivered


name of lecturer(s)

Mag. Thomas Pichler,Dr. Mag. Oliver Kempf

year of study

1.year of studies

recommended optional program components

not applicable

course unit code


type of course unit

compulsory (integrated lecture)

mode of delivery

In-class course

work placement(s)

not applicable


Situm Mario
Prof. (FH) DDr. Mario Situm, MBA
Director of Studies
+43 5372 71819 147
questions -  Any
Any questions -
We are here to help you.
+43 5372 71819 500

Internationales Symposium Restrukturierung

Am 23. Oktober 2020 findet das „9. Internationale Symposium Restrukturierung“ an der Fachhochschule Kufstein Tirol statt.

Im Mittelpunkt der Jahreskonferenz 2020 steht das Rahmenthema "Gute Führung". Details finden Sie hier.

Restrukturierungs- und Turnaround-Management

ild: Buch Restrukturierungs- und Turnaround- Management


Der berufsbegleitende Masterstudiengang „Unternehmensrestrukturierung & -sanierung“ ist nach einjähriger Begutachtung offiziell „TMA zertifiziert“ – das renommierte Qualitätssiegel des Verbandes der deutschen Restrukturierungsexperten (TMA).

Weitere Informationen siehe hier.