Tax consultants are the experts for your tax matters. They support their clients in the fulfilment of their tax obligations, by enforcing their rights in relation to tax authorities and before tax courts, in private and entrepreneurial decisions and with respect to statutory and voluntary tax audits.
They work for all sectors and all professional groups. Their clients include the self-employed and enterprises involved in trade and industry, craftsmanship, the sphere of the free professions and other service industries, as well as landlords, lessors, capital investors, employees and pensioners. Tax consultants represent their clients’ interests in relation to the tax administration, tax courts, social insurance bodies, other public authorities and banks.
Tax consultants help you to fulfil your tax obligations by providing advice and information on all tax issues. They prepare expert opinions on tax issues, produce tax declarations, undertake payroll accounting and financial accounting, produce the payslips and prepare the statements on excess of receipts over expenses as well as the annual accounts.
In order to enforce your rights, tax consultants file applications to the tax authorities, check the tax assessment notices issued, support you in company tax audits, negotiate with tax authorities and public authorities, represent you before tax courts and the Federal Tax Court as well as before administrative courts in tax matters and also in criminal tax cases and fines proceedings.
In preparation for important decisions in the private and business sphere, tax consultants advise you, for example, on private and business capital investments, in letting and leasehold matters, regarding provision for old age and on gifts and inheritance. In addition, they support their clients in the formation of enterprises, in deciding on the choice or a change of legal form of companies, the establishment and management of an accounting system, early recognition and avoidance of business crises, the restructuring of a business and business succession. They also conduct valuations of enterprises and produce business evaluations as well as costs, investment and profitability calculations, and prepare enterprises for the provision of proof pursuant to Section 18 Banking Act and rating (Basel II).
Tax consultants also conduct statutory and voluntary audits such as, for example, the company formation audit, voluntary audits of annual financial statements, special audits pursuant to Section 142 et seq. Stock Corporation Act, plausibility checks regarding Section 18 Banking Act and audits pursuant to Section 16 of the Estate Agents’ and Building Developers’ Ordinance.
They can also act as trustees, asset managers, property or building managers, as members of advisory or supervisory boards, guardians, carers, insolvency administrators, arbitrators, mediators, experts, appraisers and executors of an estate.