The incorrect categorisation of employment relationships can have considerable consequences under tax and social security law. If a freelancer or contract for work is subsequently categorised as a genuine employment relationship, there is a risk of back payments of wage tax and social security contributions as well as possible penalties. A clear contractual and actual demarcation is therefore of great importance from a tax perspective.
Remote maintenance
We are here for you. Real-time support from Moore Uniconsult
We are happy to support you with technical problems. We also offer you the option of a remote maintenance session.
For remote maintenance, a temporary installation of the software Teamviewer necessary.
To start this, click on the link below in advance and confirm the messages that appear as suggested.
After opening, a window will appear with your ID and password. These must be communicated to your support employee in order to be able to connect to your PC. After closing the session, no further access to your PC is possible.
Alternatively, there is also the option of remote maintenance via Zoom.
If you do not yet have access, please contact us.
Get to know us and our extensive possibilities - we look forward to hearing from you!
Digital Business
For the special tasks
that you now have to solve.
Special & project consulting
We also provide comprehensive advice on your specific topics
Company foundation
Are you enterprising? To make it easier for you to become self-employed, we take care of the bureaucracy. Before that, however, we check your business idea for feasibility with the necessary amount of scepticism, advise you on choosing the right legal form, support you in drawing up a business plan and work with you to create a financing strategy.
Full service for small and medium-sized enterprises
Would you like to concentrate on your core business and not be burdened with tedious administrative tasks? Our full-service offer gives you the freedom you need.
-
Counselling and representation
We offer you everything from a single source: general tax advice and analysis, start-up advice including support in financing and subsidy matters, advice on the choice of legal form, advice and support with bookkeeping, accounting and income and expenditure accounting, ongoing tax advice and representation, advice on social security matters, preparation of tax returns, advice on restructuring.
-
Business consulting and support
Take advantage of our full repertoire: basic business management advice and analysis, support in drawing up a business plan, external controlling, integrated corporate planning, budgeted income statement, cash flow statement, target/actual analyses, reporting, creation of individual planning and monitoring tools, cost accounting, investment appraisal and financing, restructuring advice, advice on company succession.
-
Accounting
We also provide you with comprehensive support in this area: we take over the bookkeeping (asset accounting, accounts payable, accounts receivable, general ledger, cash register, cost centre accounting)
-
Reporting
Reporting, Management Information System (MIS)
-
Human Resources
This sensitive topic is handled by experienced professionals: Payroll accounting including payment transactions with the authorities, administration of personnel data, carrying out annual payroll accounting work, maintaining holiday and sick leave files, wage tax advice, labour law services, social security advice
Other activities
Restructuring and insolvency counselling
If a company gets into (temporary) payment difficulties, this often leads to tedious discussions with the financing banks and often to a complete standstill in the flow of payments. Experience shows that an early warning system could have prevented such an „illiquid state“ - if one had been installed.
In such a crisis, our experts offer you rapid and targeted support.
Our services
- Examination of the reorganisation capability of companies
- Examination of continuity forecasts
- Development of continuation concepts
- Support for business continuation
- Debtor representation in the context of out-of-court reorganisation and in court insolvency proceedings
Legal advice
Together with our partners, we ensure that you are always on the right side of the law. We provide you with comprehensive advice in the following areas
- Commercial and company law
- Civil and civil procedural law
- Intellectual property law
- Competition and antitrust law
- Private foundation law
- Labour law
- Capital market and banking law
- Community law
- Constitutional and administrative law
If you are looking for competent management consultancy, we will be happy to assist you.
Get to know us and our extensive possibilities - we look forward to hearing from you!
Company & Services
Take a close look.
Think in the right dimensions.
Organisation & process optimisation
Your company is changing. This is a natural process that is driven by changing customer needs, your own requirements and market and financing issues. Change also means that processes and structures need to be reconsidered: Do they (still) fit the current or targeted business activity and size?
Think about digitalisation too. Processes without breakpoints but with well-defined interfaces minimise sources of error and massively increase efficiency: resources are freed up.
We provide you with our expertise to help you find and set up the best processes for you. Our many years of experience and success are your assets. We take a systematic approach and analyse your potential. This expert analysis is called eFit-Check.
eFit check
If you are looking for competent organisational and process optimisation, we will be happy to assist you.
Get to know us and our extensive possibilities - we look forward to hearing from you!
Company & Services
Expertise and service
A matter of course for us
Auditing
Annual financial statements
As part of our network, we check whether your annual financial statements comply with the regulations, cast not one, but two eyes on the economic situation of your company and also identify risks and potential for optimisation. For us, the audit is therefore much more than just a report on the correctness of your accounting system.
Due diligence audits
Whether large corporations or SMEs: mergers, takeovers or joint ventures characterise everyday business life. Should, do I want to, must I buy? Is there a better option? We examine the financial, legal and economic framework conditions and analyse the strengths, weaknesses and corresponding risks independently and impartially.
Special tests
These include special audits under stock corporation law, audits of interim financial statements and special balance sheets, foundation audits, audits of contributions in kind, audits on the occasion of reorganisations, performance audits or management audits.
Your direct contact to MOORE Uniconsult
Other MOORE Uniconsult Services
The analysis. The comparison. The knowledge
Your budget.
Budgeting
Do you find drawing up your budget tedious? Why should you rack your brains in advance if things will probably turn out differently anyway? We can tell you from experience: because you can react much faster if external or internal influences affect your business activities. But also because you know more precisely when which investments can best be scheduled. And last but not least, investors and banks often demand detailed documentation on the course of business and its likely future development. Including questions on various scenarios, of course. You will be more secure in every respect. Not only will you be able to react quickly, you will also be able to demonstrate your actions - on a sound basis.
Legal requirements also lead to a de facto obligation to prepare a comprehensive budget. In corporations, managing directors or the board of directors are obliged to maintain an accounting and internal control system that meets the requirements. This means that a target/actual comparison must be made, which means that a budget is the basis.
We know the drive of entrepreneurs in their core business. Use yours to manage your company with economic certainty: with the right budget figures!
Your budget
- Forecast for the development on an annualised basis
- Net assets, financial position and results of operations through budget, budgeted cash flow statement and budgeted balance sheet
- Report on the course of business and the situation of the company at least quarterly: in comparison with target figures, taking into account the expected development
- Basis for controlling through KER (short-term income statement)
- Plan/actual comparisons at monthly intervals
- Special reporting obligations in the event of special circumstances
With our expertise: It's easy!
If you are looking for competent management consultancy, we will be happy to assist you.
Get to know us and our extensive possibilities - we look forward to hearing from you!
Company & Services
Optimal.
Together we will organise your tax situation to your advantage.
Tax structuring
Your interest and activity is focussed on the products and results for your customers and your business success.
Of course, you also want to make the right tax payment. The right one means that it is as high as necessary but as low as possible. We provide you with the framework within which you can operate in order to achieve this with the right processes.
Foundation and legal form
You don't start your business with the annual financial statements, but with the foundation - or rather with the underlying thought process. We don't just support you with the first financial statements, but also with the concrete considerations for the foundation. This is because the business model and legal form have a major influence on accounting and financial statement processes and the calculation of the operating result and profit.
The same applies to the legal form. Think about it from the outset, we will provide you with the necessary expertise as a basis.
Since your company, like any entity, is subject to change, even the most favourable type of legal form can change over time. For example, other legal forms may be more suitable following the entry of co-owners or a change in business areas. We are also your experts when it comes to reorganisations!
Current tax issues
Depending on your type of company, income or corporation tax or group taxation may be relevant for you. Our expertise naturally covers this. The same applies to indirect taxes, i.e. VAT, NoVA or real estate transfer tax.
The specific circumstances are the starting point for our joint considerations - you name the requirements and we work on the best way to implement them in tax-efficient and effective situations. We can offer you this for both national and cross-border situations.
For all economic processes, it is very important to know your current situation and the resources available to you. This requires planning and budgeting. We support you in drawing up your budget. Budgeting provides you with the scenarios for your approach and the derivation of measures in the event of problems arising - so that you can act in a future-orientated and sustainable manner!
Further services
Special cases
In the current situation, the COVID-19 measures and the state support measures for companies are relevant for almost all companies. You are familiar with fixed cost subsidies, short-time working and the like. Unfortunately, these were and are not always clearly formulated and are subject to frequent changes. This is where we can use our expertise to provide you with concrete, sector-specific and company-specific support.
Specific services of our law firm:
- Online financial application
- Request USP access data for companies
- Determination and notification WiEReG- (beneficial owners to the WiEReG register authority)
- Charging for rental agreements
- Calculation of tourism tax and submission of contribution declarations to the provincial tax office
If you are looking for competent tax advice, we will be happy to assist you.
Get to know us and our extensive possibilities - we look forward to hearing from you!
Up-to-date information at first hand.
Our newsletter informs you regularly about relevant tax and business developments, information and topics. We look forward to supporting you in the future.
- Contact form
- Exclusive newsletter
Your questions
Questions about tax planning?
Even experienced entrepreneurs are not always familiar with many tax aspects. As your advisor, we analyse your situation in detail to find the best solution for you from all the available options.
All our concepts are exclusively within the legal framework and are documented in an audit-proof manner.
Before every major decision: whether investment, participation, reorganisation, transfer or international project. And beyond that: at any time.
We are happy to coordinate cooperation with notaries and lawyers. We can also recommend suitable advisors on request.
Naturally. Many of our clients are private individuals with complex income situations, property ownership or shareholdings.
All
The best advice.
With the best results.
Management Consultancy
Together we are strong.
Markets are changing: margins are shrinking, lead times are getting shorter, customers are becoming more critical. Our clients are also on the move and are confronted with issues such as growth strategies or process optimisation, going abroad, restructuring or consolidation, control systems and sometimes also the question of who should succeed whom, when and how. We support your company and use our knowledge to your advantage.
What we can help you with:
- Basic business analyses
- Planning calculations
- Target/actual comparisons
- Budgeting
- Company comparisons/benchmarking
- Investment and financing advice
- Company succession
- Company valuations
If you are looking for competent tax advice, we will be happy to assist you.
Get to know us and our extensive possibilities - we look forward to hearing from you!
- Contact form
- Exclusive newsletter
YOUR QUESTIONS
Do you have questions about tax planning?
Many tax aspects can be unclear even to business professionals. That's why we discuss your situation in detail as your guide. So that we can work out the best solutions for you from the possible options.
Yes, costs for management consulting are generally recognised as Operating expenses tax-deductible if they are clearly business-related. This includes, for example, consulting services in the areas of strategy, organisation, financing, restructuring or digitalisation. It is important that there is a clear connection to the business activity and that the services are not of a private nature. A clear invoice with a description of services and a comprehensible consultancy contract are crucial for the tax office to recognise the costs.
For consulting services between affiliated companies, particular attention must be paid to the arm's length pricing (transfer prices). The tax office checks whether the fees charged stand up to a third-party comparison. In addition, the actual benefit of the consultancy for the receiving company must be proven. Missing or inadequate documentation can lead to profit corrections and tax disadvantages.
Documentation is of central importance from a tax perspective. Contracts, service descriptions, project reports and invoices should clearly and in detail show which services were provided and what benefits they had for the company. This documentation serves as proof of the business cause, especially during tax audits. Good documentation increases legal certainty and protects against additional tax claims.
All Management Consultancy Services
Do what you do best.
We take the pressure off you with professional bookkeeping.
Accounting & annual accounts
Professional financial accounting is a must.
However, compliance with accounting, annual financial statements and tax returns, including all the necessary reports to the authorities, demands a lot from efficiently and leanly organised companies: It ties up resources and increases the technical and administrative workload.
However, you naturally want to focus on your positive business development. That's why we take on the tasks for you.
Accounting
We book your current business transactions and carry out payment transactions with dunning, and reports to the tax authorities are also submitted on time. We take advantage of the opportunities offered by digitalisation and offer you a perfect overview of your current figures through customised evaluations: On top.
Annual financial statements
We prepare your annual financial statements and tax returns on this basis - but also if you do your accounting internally. These are not just paperwork, but are prepared by us in such a way that you can use them as a basis for your operational decisions and control measures. To this end, we submit the annual financial statements to the Commercial Register Court and the tax returns to the relevant authorities.
Are you looking for an accounting system that actively supports your entrepreneurial life?
You can rely on our expertise, well thought-out processes and a clear view of the future.
Write to us - we are here for you!
Your questions
Any questions about accounting?
We will be happy to discuss your personal situation and the best course of action with you directly. However, we can already answer some of the most frequently asked questions here.
This is not yet a legal requirement - but digital processes are more efficient, more secure and optimised for data management, reporting and audits. That's why we use it as standard. We would be happy to assist you with the changeover.
Yes, especially for freelancers, smaller companies or associations, we regularly prepare income and expenditure statements - here too, you benefit from our many years of expertise.
Naturally. We create audit-proof analyses, prepare all documents for the tax office and are at your side throughout the entire process.
Yes, we adapt to your organisational circumstances - within the framework of the legal requirements - and offer you uncomplicated ways to upload your documents digitally.
Taxes & Services
Tax audit & law enforcement
Our advice provides you with clarity on business and tax law issues. Nevertheless, there are regularly cases and processes where you need specific support in order to protect and enforce your rights.
Company audit
An appointment for which no entrepreneur has any sympathy: the tax audit - actually “external audit”. The state uses them for the purpose of finding specific errors as well as general tax morale.
With the implementation of proper accounting, correct financial statements and Explanations and Adherence to deadlines you are well prepared for this. However, as specific questions and problems arise in almost every case, tax expertise is beneficial to a successful process:
We represent you during your tax audit.
Our right of representation also applies to levy proceedings and levy penalty proceedings for Bnational, state and municipal taxes, in state aid matters before the tax authorities, the Anti-Fraud Office, the other regional authorities and the administrative courts, as well as in all official acts carried out by bodies of the Anti-Fraud Office. Combating fraud within the framework of the financial police tasks and powers assigned to them.
In other words: vis-à-vis the financial police, in administrative criminal proceedings, in social security matters before the Administrative Court, vis-à-vis commercial register courts, vis-à-vis legally recognised churches and religious communities as well as in matters relating to the chamber levy vis-à-vis the legal Interest groups.
Financial criminal law
Financial criminal proceedings have increased dramatically in recent years. The tax authorities are applying increasingly strict standards when assessing criminal financial offences. The offences are becoming more comprehensive and confusing, and the risks of financial criminal law are growing rapidly.
Our team has many years of experience with the tax authorities. We have successfully represented the interests of our clients in many cases relevant to financial criminal law, whether in the context of voluntary disclosures, tax audits or defence in financial criminal proceedings.
- Defence in administrative criminal proceedings
- Representation in financial criminal law audits
- Inspection of files and drafting of pleadings
- Representation in voluntary disclosures (advice and submission)
- Representation during coercive measures (house searches, seizures, account openings)
- tax legal opinion on fiscal offences
- Analysing and advising on financial criminal law risks
An audit is pending or a decision raises questions?
We ensure structured preparation and represent your interests clearly and resolutely.
YOUR QUESTIONS
Questions about tests and procedures?
We will be happy to discuss your personal situation directly with you. However, we can already answer some frequently asked questions here.
Yes, of course. We support you with objections, complaints, requests for submissions and in all procedural matters.
If there is a suspicion of wilful tax evasion. We advise you discreetly and with a clear structure.
Through a complete and timely disclosure including additional payment. We check deadlines, formal requirements and legal effect.
Yes, we are at your side throughout the entire financial criminal proceedings and take over the coordination of the proceedings.
Taxes & Services
Payroll accounting
For the necessary security of your employee topics
Payroll accounting
Your employees are extremely important for optimised operating processes and results
Your employees are extremely important for optimising operational processes and results - and a good working atmosphere is beneficial for everyone involved. As the legal matter is complex and the potential pitfalls are often not clear, you can make good use of the professional handling of payroll accounting. We take care of this with our experts.
These experts are familiar with the challenges of the topic. You are familiar with the buzzwords sensitive data, GDPR, categorisation, collective agreement and protection provisions, but the specific content and, above all, staying up to date with the ongoing changes can push your lean operation to the limits of what it can handle, as otherwise you will have too little time for core processes and business development. Our specialists provide up-to-date expertise through professional training and appropriate technology. They prepare your basis in the HR area.
Our services
We support you with:
- Payroll accounting for your wages and salaries
- Payment transaction processing
- Accounting for overtime, bonuses, travel costs and expenses
- Checking travel expense reports and the parts subject to tax and social security contributions
- Calculation of holiday pay, public holiday pay and sick pay
- Calculation of levies and personnel provisions
- Administration of labour law regulations (collective bargaining agreement advances, entitlements to anniversary pay/sick pay/holidays, coverage checks, overpayments)
- Advice on employment contracts, works agreements and collective agreements
- Answering questions relating to tax, social security and labour law
- Information on integrating and outsourcing your employees
- Advice on salary scheme classifications
- Registration and deregistration with the social insurance institutions
- Carrying out periodic reports
- Communication with social insurance institutions and the tax office
- Support with wage tax, municipal tax and social security audits
- Data protection for sensitive salary and employee data
Your advantage
How you benefit:
- You can pursue your core activity more efficiently
- Expertise in labour law is up to date
- You will receive prompt advice on specific questions
- You comply with your reporting obligations
- You utilise the possible legal advantages
- You utilise the possible legal advantages
- You avoid unexpected surprises during PLA audits
- Your expenditure for IT programmes and licences is reduced
- You save internal training costs for payroll accounting
- You get new ideas for your personnel processes
- Your payroll accounting is independent of fluctuation, holiday and sick leave.
If you are looking for competent tax advice, we will be happy to assist you.
Get to know us and our extensive possibilities - we look forward to hearing from you!
- Contact form
- Exclusive newsletter
Your questions
The business world is subject to constant change.
If you have any further questions beyond the information provided or would like to discuss individual topics in more detail, please do not hesitate to contact us. naturally gladly at your disposal.
These should give you an overview of Relevant tax and business management aspects and provide initial answers. Please feel free to contact us personally at any time for personalised advice.
Labour law decisions almost always have tax implications. Close coordination between tax advisors and labour law experts ensures that contracts, remuneration models and personnel measures are both legally correct and optimally designed from a tax perspective. This minimises risks, increases legal certainty and ensures efficient payroll accounting.
Employers are obliged to Wage tax and the Social security contributions of their employees correctly, withhold them and pay them to the relevant authorities on time. This also includes employer contributions, supplements and, where applicable, municipal taxes. Errors in payroll accounting can lead to back payments, late payment penalties and liability risks, which is why proper and up-to-date payroll accounting is essential.
Employment contracts, collective agreements or works agreements directly influence the tax treatment of remuneration components. Allowances, bonuses, overtime pay or benefits in kind are subject to different tax regulations. Incorrect structuring under labour law can lead to remuneration that is actually tax-privileged becoming fully taxable or, conversely, to tax risks arising.
Deutsch (Österreich) 
English (UK)