Services
Corporate Tax
KLOKAR & PARTNER ENSURES CERTAINTY AND CLARITY IN CORPORATE TAX LAW.
We offer a full range of services for companies of all legal forms and sizes, whether they are sole proprietorships (EU), partnerships (OG and KG), limited liability companies (GmbH) or civil law partnerships (GesbR). We offer services from ongoing advice on tax issues to the preparation of tax returns and special advice in complex cases. As tax consultants with an academic background and independent of other advisory groups, we also prepare statements and expert opinions on all aspects of corporate tax law. We have extensive experience in advising small and medium-sized companies in connection with (hidden) profit distributions, (hidden) capital contributions, arm’s length transactions between companies and shareholders, etc.
Financing
Different types of financing (such as loans, leasing, etc.) have different tax consequences. We are happy to carry out calculations to find the optimum option or prepare budget calculations for submission to banks.
Interest and dividends
The taxation of interest and dividends is characterised by exemptions and prohibition of deductions, especially in cross-border business transactions. Depending on the legal form, there are different consequences that require tax assessment.
Investments
Setting up a tax-efficient shareholding structure is essential for business success. We offer you tax advice on your company shares and create tax-optimised solutions through restructuring.
Group taxation
The formation of corporate groups to optimise corporate structuring for tax purposes is a common solution that we are happy to support you with. The formation of holding and distribution structures can make sense in many cases.
Optimal loss utilisation
The optimal use of tax losses is a key element of tax optimalisation. Restrictions on and incorrect use of the deduction and carry-forward of these losses can have major tax implications. We are happy to advise you on how to optimally use your losses.
M&A and reorganisations
In addition to the tax-optimised acquisition and financing structure, we advise Austrian and international companies on the structuring and implementation of national and cross-border M&A transactions and restructurings, in particular mergers, transformations, demergers and joint ventures.
CFC Legislation
CFC legislation in Austria was introduced as an EU directive implementation (ATAD) to counteract profit shifting to low-tax countries. Shareholdings in group structures may be affected by this. We can support you in managing these shareholdings and are also available to answer any specific question in this regard.
Public corporations
Decision-makers at public corporations are faced with the difficult task of correctly implementing the increasingly complex tax laws and observing personal responsibility. We can support you with comprehensive advice on tax law and business management issues (e.g. with commercial enterprises).
Research premium and funding advice
The funding landscape is often confusing, therefore many companies do not utilise the full funding potential. We can support you in applying for the research premium and other energy and investment subsidies.