Key words
Tax law, S141 tax law
Objectives
Students are expected to get a general understanding of private income taxes.
Students will be able to fill out a tax form for blue- and white-collar workers and to calculate the taxable basis.
Students will also get an understanding of the calculation of private income tax.
Topics
- General setting
- Characteristics
- Supported individuals
- Some rules of procedure
- Withholding taxes and advance tax payments
- Taxable income under private income tax rules
- Income from immovables
- Income from movables
- Income from professional activity
- Income from sundries
- Amounts deductible from overall income - Expenses entitling to tax reduction
- Use of tax software
Prerequisites
None
Final Objectives
Knowledge:
Job-related:- Knowledge of private income tax
Skills:
General:- Reasoning skills
- Self-study
- Decisiveness
- Consulting sources
- Obtaining and processing information
General and job-related:- Looking up information efficiently (professional methodology)
- Handling numerical data
Job-related:·- Students can apply the law within the assigned task: filling out the private income tax form, calculating taxable income and tax
- Students are able to use tax software efficiently
Attitudes:
General:·- Meticulousness
- Tidiness and being well-organized
- Being result-oriented
Job-related:- Being practical
- Being critical towards own conclusions
- meticulousness
Materials used
::Click here for additional information::
Course book with practical exercises, to be obtained through the school's course service
Code, to be obtained through the school's course service
Study costs
- Course book at market price (approx. 20 €)
- Code at market price
Study guidance
Students may address questions to the lecturer
Teaching Methods
- Lectures and interactive seminars are used for the introduction of theory
- Through guided and individual exercises, students learn how to apply their theoretical knowlegde
Assessment
- First exam session: 100% written exam
- Second exam session: 100% written exam
Students registered for the examinations only: - First exam session: 100% written exam
- Second exam session: 100% written exam
Lecturer(s)
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