Rödl & Partner services in Austria

Audit

• Mandatory and voluntary audits of separate and consolidated financial statements (in accordance with UGB, HGB, IAS/IFRS and US-GAAP)
• Special audits (audits carried out e.g. in the case of company formation, making contributions in kind, mergers, demergers or residual assets, etc.)
• Audits of early risk detection systems
• Internal audit
• Audits concerning the appropriation of funds
• Audits of private foundations
• Reviews of annual financial statements
• (Financial) Due diligence
• Business valuations
• IT audits
• Assistance in the implementation of new accounting systems
• Conversion to international accounting standards (IFRS/ US-GAAP)

Due to our risk-oriented and efficient audit approach, we guarantee a cost-optimised performance of the above mentioned range of services on the basis of legal guidelines as well as national and international auditing standards. In addition to ensuring compliance with the legal requirements, we aim to provide our clients with customised support and, to this end, we make suggestions for improvements in organisational and business-related matters. We perform our services in close collaboration with our clients. We can, therefore, guarantee that our services to corporate clients are performed at all times on schedule.

Tax consulting

• Tax structuring
• M&A related tax advice
• Tax structuring advice / tax optimisation for individual companies and corporate groups
• Reorganisation tax law
• Proceedings under the Fiscal Code [AO]
• Support during tax audits
• Tax consulting on real estate law and financing issues
• Transfer pricing documentation
• Taxation of permanent establishments
• Tax due diligence
• Criminal tax law
• Employment and social security advice
• Tax consulting for expatriates
• Tax compliance
• Regular updates on tax changes

Bookkeeping and accounting services

• Ongoing recording of accounting documents using state-of-the-art IT software and handling of all notifications to the tax office
• Preparation of annual financial statements and cash basis income statements in compliance with national laws
• Preparation of annual financial statements according to international standards (US-GAAP, IFRS/IAS)
• Open-item accounting for clients and suppliers
• Preparation of lists of due payments
• Handling of dunning procedures
• Handling of payment transactions
• Cash book maintenance
• Management of integrated cost accounting including monthly business analyses
• Avoidance of the risk of data loss through daily data backups
   

Payroll accounting

• Processing your registrations and deregistrations with the regional sickness fund
• Preparing monthly statements of net salaries and wages
• Billing for overtime, bonuses, travel expenses, etc.
• Calculating monthly payroll taxes
• Handling monthly payments to employees and payment of taxes
• Preparing reports and contribution statements to regional sickness funds
• Preparing monthly statements for your accounting purposes
• Calculating leave, public holiday and sickness benefits
• Calculating provisions for personnel costs
• Review of travel expense reports and calculation of payroll components subject to tax and social security
• Assistance in audits concerning payroll tax, municipal tax, and sickness fund contributions
• Clarifying labour-, tax- and social security law-related questions

Consulting services which – in line with professional law – are to be handled by attorneys at law only are offered by associated law firms.