There is always something to do. We make sure that you have time to make plans for your company’s future. We look after you from A to Z. We provide you with the most important information on funding, subsidies, tax optimization and value-oriented corporate management.
We automatically transfer the accounting data into our planning tool. On a monthly basis, we plan your income and expenses or even your financial needs or financial surplus with you.
Planned profit and loss account:
- Sales at product group level
- Use of materials and goods, external services
- Other variable costs
- Employee-based personnel plan
- Expense planning
Financial planning:
- Incoming and outgoing payments
- Investment plan
- Withdrawals and deposits from the shareholder or private sphere
- Old loans
- Borrowings or other financial investments
We like to plan three to five years ahead and run through different scenarios with you.
The target budget is automatically transferred to the accounting and you receive the target / actual comparisons, including deviation analysis of your targets, every month.
We optimize the financing and funding mix based on the financial needs.
- Equity versus debt, mezzanine capital
- Interest and expenses
- Duration
- Term loan facility, current account, bullet loan
- Security optimization
- Negotiations with funding subsidy agencies
- Attention: Applications for funding are due before the start of the project
- Subsidies: grants, guarantees, liability, advice
- Funding agencies: e.g. AWS, WKO, Kommunalkredit, ÖHT, state governments, AMS founder program
- Funding statement
- Business angels, investors
Various accounting models
- Paperless accounting (including payment transactions and dunning), suitable for companies of any size
- Digitised accounting
- Invoice interfaces and more
- Bank chargeback
- Accounting on site
- Commuter file
- Accounting within the team
- Monthly reporting
- IT Portal: 24/7 access to your data - you are always informed and up to date
Cost accounting
- Cost centre accounting
- Cost unit accounting
Accounting consolidation
- At balance sheet, profit and loss account and personnel account level
- List of account balances comparison
Branch accounting
Payroll accounting
- Employment contract or work agreement
- EPU funding
- Employment contract, service note
- AMS/Associations funding
- Collective bargaining agreement classification
- Wage dumping
- Family cooperation
- Working hours records
- Flexible working hours
- Secondments
- Foreign employer
- Staff budgeting
- What does a working hour cost (hourly rate calculation)?
- AREA Bollenberger is a BMD on-site partner (ERP system)
- Time, performance and travel expense recording
Tax
Income tax, corporate tax:
- Due dates (February 15, May 15, August 15, November 15)
- Assessment plan (advance payments, additional payments)
- Entitled interest from October 1
- Reduction of advance payments by September 30
- Tax rates
- Income tax 0-55%, corporate income tax 25%
- Tax breaks
- Optimizing family income
- Tax avoidance or optimization
- Capital gains tax 27.5% (due within 1 week after the profit distribution has been received)
Value Added Tax
- Due date (on the 15th of the second month following)
- Small business limit: EUR 30,000
- Regelbesteuerungsantrag (waiver of tax exemption for small business owners)
- Actual or imputed taxation
- Invoice characteristics for input tax deduction
- Preliminary VAT return (monthly or quarterly)
- Industry-specific flat rates
- VAT check-up by AREA Bollenberger
Payroll taxes (on the 15th of the following month)
- Income tax
- Employer contribution
- Employer surcharge
- Municipality tax
Social Security
Mandatory insurance with the Social Insurance Commission for Trade and Commerce in accordance with the GSVG (Federal Act for Social Insurance for Persons Engaged in Trade and Commerce) as:
- traders (or partners)
- freelancers
- artists
- new self-employees
- Small business regulation (exception from compulsory insurance)
- Due dates for advance payments (February 28/29, May 31, August 31, November 30)
- Final contribution basis (in the case of additional payments debit in four instalments)
- Bonus for the 1st and 2nd young entrepreneur year
- Minimum and maximum contributions (from EUR 438.05 / 652.25 to EUR 5958)
Example of a trader:
Self-employment provision 1.53%
Pension insurance 18.5%
Health insurance 7.65%
Total 27.65% plus accident insurance EUR 9.6 per month
Minimum contribution around 513 per quarter / maximum contribution EUR 4,971 per quarter
- Voluntary insurance
- Further and higher insurance
- Unemployment insurance for the self-employed
Reorganization tax law / change of legal form:
Examples (see English translation below):
- Division: 1 GmbH into 2
- Conversion: from GmbH to KG
- Incorporation: from EU to GmbH
- Split-up from OG into 2 EU
- Merger: from 2 EU into 1 OG
Business transfer by
- Purchase, sale, gift
- Share or asset deal
Legal form types:
- Sole proprietorship (EU)
- e.U. (registered company) registered as EU in the company register
- OG (general partnership)
- KG (limited partnership)
- GmbH / GesmbH (limited liability company)
- AG (public limited company)
- GmbH as holding company (parent company)
Legal form criteria:
- Liability
- Taxes
- Social security
- Company name
- Public sphere
- One-off costs
- Ongoing costs
- Business license
- Other motives e.g. preparatory succession, partnership
- Ongoing business and legal advice
- Marketing / support with self sufficiency
- General data protection regulation
- Contact for business decisions
- AREA Bollenberger practical seminars and ongoing information
Go International:
- International network - Kreston International
- From the annual review: 125 Countries, 200 Firms, 25.000 People, 12th largest global accountancy network
- International tax law
AREA Bollenberger at your side
It goes without saying that we will reduce your tax expenses. We turn your accounting into your control cockpit and of course we make sure that you meet deadlines on time. As your tax consultant with extra value, we accompany you to negotiations with banks and investors, to acquisition or transfer negotiations, etc.
We are at your side, you can always count on us!
More time with AREA Bollenberger as your partner
Often there is not enough time to focus on the important things. With us you have less to worry about. We take care of your ongoing bookkeeping/cot accounting, including the connection to your ERP system. Our own AREA Bollenberger IT Consulting knows what to do – no matter what ERP system, but especially with BMD programs due to our BMD on-site partnership.
Rewarded
The correct payroll accounting promotes the trust of your employees and legal surety in your dealings with the authorities. AREA Bollenberger is your human resources department managing everything from recruitment to employment contracts to termination. With us you will optimize your employees net pay-outs.
Making sure you have it when you need it
Your budget – your planned profit and loss account/financial plan serves as a tax instrument for your company and helps you secure liquidity when you need it, Many subsidies are not utilized because people do not know they exist. Our funding experts will be happy to advise you.
Optimized
Especially small and medium sized companies have a big potential for tax optimization, which leaves more money for growth and development. The legal form of a company must adapt well to the company life cycle. Our reorganization experts will find the perfect legal form for your situation. Apart from tax, social security, one of the most important criteria when choosing the legal form is the question of liability. “Ignorance does not protect you from the law! “- a quote from Margit Bollenberger’s book “Geschäftsführerhaftung”.
Comprehensive advice in all cases
Together we create business concepts to improve results and increase your company value. We set up cost accounting systems and build up your efficient controlling. We support and accompany you and your company up to a successful business transfer.
We would be pleased to get to know you and your vision during a free first consultation.
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