Corporate Tax

Every company is unique. But they are all subject to the same tax regulations, which do not take account of individual differences. It can be challenging to keep track of everything and find the best possible solution for a company.

Our experts have many years of experience in Austrian and international tax consulting and tax planning. They have supported many companies to generate the ideas and measures required to transfer their operations abroad or to change their business model. Our clients trust us – from strategy through execution.

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Austrian and international corporate taxation

We take the time needed to understand your company and your tax challenges, and to find optimal solutions. We provide support in the tax assessment of ongoing transactions as well as on strategic issues. International companies constantly face new and complex legal challenges. We would be glad to optimise your company structure, taking the value chain into account, to keep you updated on international developments, and prepare you for future challenges in a timely manner.

Group tax planning

International tax law is currently undergoing rapid change. The OECD and the EU are actively combatting tax planning models and attempting the largest international tax harmonisation drive seen in recent decades. This affects international groups in particular – both in terms of the tax burden and public perceptions. We actively support you to analyse existing structures, business models and value creation processes, and make your company group fit for the challenges of the future.

Tax audits and appeals

In recent years, PwC’s tax experts have observed an increasing awareness of the tax authorities for tax planning as part of business models. One focus is combatting tax fraud and intentional profit shifting. This is noticeable on the level of (international) company groups, and can be observed in tax audits that are increasingly time and labour intensive. But we want to avoid that scenario.

We support you with your submissions to the authorities in advance, such as disclosures, tax returns or voluntary disclosures. If the tax authority takes a different view, we will convincingly defend your legal position and represent you – if required right up to the supreme court.

 

Rulings and advance ruling requests

Business today is fast-paced and dynamic. It is not always clear how individual circumstances should be treated and what tax consequences they may trigger. A complicating factor is the fact that domestic and international tax law is growing more complex and does not always enable a definitive solution.

We create legal certainty through advance ruling requests and rulings obtained directly from the Ministry of Finance. In sensitive cases, we provide you with a tax assessment before the circumstances are realised and obtain confirmation from the tax authorities. This allows us to maximise your security of planning and keep your liabilities under tax law and tax criminal law at a minimum.

 

Tax planning and implementation of restructurings

A modern company is highly flexible and must constantly adjust itself to developments in the market or its environment. This means that it becomes more frequently necessary to transform business models, restructure companies, simplify and expand. These steps need to be planned and thought through carefully.

We provide you with support. We show you the options on which you can base your strategic planning. Frequently, changing business models also require extensive restructuring measures. We offer efficient and secure process planning and implementation. We prepare your company well and make it fit for the future with minimal tax risk.

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Bernd Hofmann

Bernd Hofmann

Partner, PwC Austria

Tel: +43 699 101 491 56

Rudolf Krickl

Rudolf Krickl

Senior Partner, PwC Austria

Tel: +43 699 1630 5318

Peter Perktold

Peter Perktold

Partner, PwC Austria

Tel: +43 699 101 073 87

Christof Wörndl

Christof Wörndl

Partner, PwC Austria

Tel: +43 699 101 496 82