  A spin-current density-functional theory (SCDFT) is introduced, which takes
into account currents of the spin-density and thus currents of the
magnetization in addition to the electron density, the non-collinear
spin-density, and the density current, which are considered in standard current
spin-density-functional theory. An exact exchange Kohn-Sham formalism based on
SCDFT is presented, which represents a general framework for the treatment of
magnetic and spin properties. As illustration an oxygen atom in a magnetic
field is treated with the new approach.
