Linz

LeitnerLeitner

tax audit advisory

A 4040 LINZ, Ottensheimer Straße 32
t +43 732 70 93-0 f +43 732 70 93-156
e linz.office@leitnerleitner.com

Linz

Salzburg

LeitnerLeitner

tax audit advisory

A 5020 SALZBURG, Hellbrunner Straße 7
t +43 662 847 093-0 f +43 662 847 093-825
e salzburg.office@leitnerleitner.com

Salzburg

Wien

LeitnerLeitner

tax audit advisory

A 1030 WIEN, Am Heumarkt 7
t +43 1 718 98 90-0 f +43 1 718 98 90-804
e wien.office@leitnerleitner.com

Wien

Perfectly matched to your requirements

Your personal advisor at LeitnerLeitner is dedicated to all matters on your agenda. Your advisor can draw on support from special teams of experts depending on the assignment, so that you always benefit from the expertise of our whole firm.

Restructuring Services

Corporate crises require a combination of business experience and knowledge of the legal problems related to the specific crisis. Our specialists develop tailor-made, constructive solutions to overcome your crisis situation. Interdisciplinary cooperation is a matter of course for us. If a certain situation calls for it, we can consult our many reliable partners from a variety of fields.

Services for banks or required by banks

  • Assessment of going concern forecasts or, alternately, support for customers in creating going concern forecasts
  • Assessment of rehabilitation plans as a basis for the decision regarding approval or financing
  • Liquidity and yield analysis in advance of a manifest liquidity crisis, e.g. in preparation for prolongation decisions or assessment regarding financing by another bank
  • Special audits, e.g. on questions of capital contribution refund, equity substitute
  • Valuation of shares in the client’s business as the basis for the bank-internal establishment of security/collateral values
  • Monitoring/control of the implementation of specific rehabilitation measures

Services for insolvency administrators

  • Reports on e.g.
    • Date of insolvency, resp. illiquidity/over-indebtedness
    • Capital contribution refund, equity substitute, and so forth
  • Preparation of documents for avoidance-appeals (also with analysis software if an appropriate database exists)
  • Support in determining the causes of the crisis and assessment of continuation concepts, e.g. to present the possibility of rehabilitation proceedings or a rescue plan
  • Valuations
  • Support for insolvency administrators during continued operations (bookkeeping, payroll, accounting, and so forth)
  • Calculation of termination claims of employees
  • Supervision of joint audit of wage-dependent levies, coordination with IESF

Services for businesses

  • Support in creating going concern forecasts
  • (Financial) restructuring concepts – financial planning and debt restructuring
  • Creation of specified restructuring measures – e.g. to safeguard liquidity and increase yield – and support in their implementation
  • Preparation of insolvency to achieve rehabilitation proceedings / a rescue plan
  • Vendor financial and tax due diligence
  • Tax structuring (e.g. for bringing an investor on, exit, utilization of losses carried forward)
  • Support for ongoing controlling
  • Support in the development of structured management information and reporting
Contact person

Herbert Heiser

Auditor | Tax Advisor | Certified and Court-Appointed Expert | Partner

Auditing, due diligence, M&A, restructuring, real estate, business valuation...
Dr., CVA

Christian Oberhumer

Dr., CVA
Auditor | Tax Advisor | Partner

Auditing of consolidated and separate financial statements, Austrian and international financial reporting, due...
CVA

Florian Huber

CVA
Auditor | Tax Advisor | Director

Business valuation, real estate, auditing, due diligence, M&A, startups...