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.

Value added tax

Together with wage tax, value added tax is one of the leading sources of tax revenue in Austria. The annual revenue from value added tax amounts to approximately EUR 25 billion. In principle, value added tax should be neutral in the distribution chain, as traders simply levy the tax on behalf of the revenue authorities. However, the truth of the matter is that value added tax leads to considerable costs, owing to its complexity and the formal connecting factors – especially if cross-border transactions are involved. These costs can be largely avoided. Our experts help you to avoid risks and reduce your company’s tax burden and costs as far as possible. They support you in all matters related to value added tax, and take the latest court rulings into account in doing so.

>>> On October 1, 2014 our VAT expert Hannes Gurtner became a member of the VAT Expert Group of the European Commission. <<<

Our services in the area of value added tax include:

  • Advice on national and cross-border VAT questions
  • Compiling opinions on national and cross-border VAT questions
  • Advice and support on optimizing special issues (chain and triangular transactions, creating holding structures and VAT groups, pro-rata rate for input VAT deduction
  • Supporting and implementing input tax refund applications in EU and non-EU countries
  • Customized in-house training for companies and staff
  • Supporting tax advisors and auditors with special know-how (especially concerning appeals to supreme courts)
  • Conducting VAT health checks and checking the internal VAT monitoring system
  • Compiling VAT manuals
  • Procedural support (assisting with tax audits and VAT special audits, representation in dealings with the tax authorities, preparing and conducting appeals, conducting cases up to the ECJ)
  • National and cross-border compliance (applying for and implementing registration, compiling and filing VAT returns and recapitulative statements, Intrastat declarations)
Contact person
Dr.

Markus Achatz

Dr.
Tax Advisor | Partner | Professor at the University of Linz | Member of the Constitutional Court

Public bodies, non-profit organizations, value added tax and EU tax law, corporate tax law, banks and insurance...
Dr.

Hannes Gurtner

Dr.
Auditor | Tax Advisor | Partner | Member of the VAT Expert Group of the European Commission

Austrian and international tax law, value added tax, corporate financial transactions, auditing ...
Dr.

Martin Mang

Dr.
Auditor | Tax Advisor | Partner

Austrian tax law, public bodies, value added tax, real estate, start-up advice, financial reporting and accounting,...

Harald Galla

Auditor | Tax Advisor | Director

International tax law, group taxation, corporate taxation, value added tax, transfer pricing, M&A, real estate, private...
Dr.

Peter Pichler

Dr.
Tax Advisor | Director

Austrian and European tax law, value added tax, excise duty, customs law...