The tax services team supports the university with all matters and problems relating to taxation and ensures that it is taxed correctly.
Why is taxation so important to the university?
Any of the university’s financial activities that are related to its sovereign functions as well as its asset management (i.e. the largest part of its activities) are not subject to taxation. However, according to current tax legislation, universities (as corporate bodies under public law) are liable to pay taxes for their commercial operations (BgA).
Commercial operations (BgA) are operations that directly compete with other commercial service providers. Commercial operations subject to taxation include:
- Research collaborations with partners from businesses and industry (contract research)
- The marketing and use of research results for commercial purposes (e.g. material testing, reports, paid lectures)
- Paid administrative work (e.g. project sponsorship)
- Sponsoring and/or advertising (e.g. at conferences organised by university departments) ->Information sheet on donations/sponsoring
What other areas is taxation relevant to?
Other tax-relevant issues can include the following:
- Particularities of international invoices (for instance: intra-community acquisitions, reverse-charge procedures)
- Assessment of tax-free and taxable services
- Tax liability when selling equipment and machine parts
- Steuerrechtliche Beurteilung von Personalgestellungen, Gastdozenten, Lehrbeauftragten
If you have questions about this, please contact Sabina Josić (phone extension: -5394).