Specialization Track
Taxation and Economics
Starting with the 2025/26 winter semester, law students at the University of Graz will be able to choose the specialization track “Taxation and Economics.” The aim is to provide in-depth knowledge of tax and economic law, which is important for lawyers working in companies, in professions related to economic law, and in the public sector in the field of criminal and tax law.
After successfully completing this specialization track, students will have a solid understanding of corporate tax law in a European and international context, criminal tax law, and tax law in the context of the digitalization of the economy and society. They will know the significance of legal structures for tax and corporate law purposes and understand the legal implications of changing legal structures. All of this knowledge is taught using a science-based approach combined with professional experience.
At the end of their studies in this specialization track, students will be able to assess complex issues from a tax law perspective (from the diverse perspectives of different taxes). They will be able to classify international issues from a tax law perspective and solve double taxation problems together with experts from foreign legal systems. Students will have the ability to assess simple corporate reorganizations from a legal perspective and identify the relevant issues. They will have an understanding of the criminal tax law consequences and know how these can be avoided in consulting (the line between legitimate, optimal structuring of economic activities and abuse of structuring forms is blurred, so particular care is required in the area of consulting).
| Lehrveranstaltungen: | LV-Typ | ECTS | KStd | M/S/PI |
Steuern und Unternehmer: Unternehmenssteuerrecht oder International & European Tax Law oder Wirtschafts- und Finanzstrafrecht | VU
VU
VO | 3 | 2 | PI
PI
S |
| Steuern im digitalen Zeitalter | SE | 5 | 2 | PI |
Angewandtes Steuerrecht: Praxis des Steuerrechts oder Umsatzsteuerrecht | SE | 5 | 2 | PI |
Rechtsformwahl und Rechtsformwechsel (Kombinationslehrveranstaltung) | PS | 4 | 2 | PI |
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Praktisches Insolvenzverfahren oder Internationale Verfahrensvergleichung (Zivilverfahrensrecht und Insolvenzrecht im Rechtsvergleich) | SE | 5 | 2 | PI |
| Gesamt ECTS: |
| 22 |
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At the University of Graz, students are not required to register separately for the specialization track. However, the Department of Tax and Fiscal Law aspires to further involve students in the specialization track in the department's activities, providing them with opportunities to participate in research and share practical insights. Therefore, interested students are encouraged to convey their interest via email (tax@uni-graz.at, subject line: Specialization Track).