QUALIFICATION/FEES

 
Agreeement on Fees according to points 13/22/28 of the General Conditions of Contract for the Public Accounting Professions (AAB), (amounts plus value added tax):
  
 
Basic Hourly Rates:
 
Name

Initial

Qualification

Hourly rate 
in EUR

Brainovic Marina

mb

assistant of the management,
secretary

45,00

Kontaktdaten
Becker Anna-Lena

ba

assistant of the management,
secretary

53,00

Kontaktdaten
Hrastnik Andrea

ha

cert. accountant

55,00

Kontaktdaten
Branz Natascha, 
Mag. iur.
bn

junior consultant,
payroll accountant
71,00 Kontaktdaten
Pichler Simone,
Mag. rer. soc. oec.

sp

senior consultant

80,00

Kontaktdaten
Roth Elke,
Mag. rer. soc. oec.

re

senior consultant

80,00

Kontaktdaten
Lamperter Andrea

la

cert. tax expert,
cert. payroll accountant

94,00

Kontaktdaten
Fiebich Klaus,
Dr. iur.

fk

partner, auditor,
tax consultant

160,00

 Kontaktdaten
valid since 08.11.2018

 

 
  
In addition to the fees above we charge additional costs (cash expenditures) and for designated services an ad valorem remuneration as follows:
 
The ad valorem fee is calculated on the basis of the value of the item or asset. The value of the item or asset shall be taken as the net asset value according to the financial statements; in case of negative capital, this negative capital has to be added. In the case of cash basis of accounting the value of the asset shall, as a rule, be taken as the sum of disbursements. If the ad valorem fee calculated on the basis of the sum of disbursements does not result in an appropriate ad valorem fee due to the relatively small sum of disbursements, the value of the asset will usually be calculated as 2/3 of earnings (revenue). 
 
The ad valorem remuneration is derived from the value of the asset as follows (in €):
 

Asset value

Percentage surcharge based on additional amount

Fee as calculated for the highest value at end of level

0 - 10.000

1,5 %

150,00

10.000 - 100.000

0,5 %

450,00

from 100.000

0,2 %


 
 
Instead of according to above table the ad valorem fee may also be charged by charging up to 100% of the fee charged pursuant to the basic hourly rates in cases where the value of the asset is either difficult to ascertain or where the fee calculated according to the value of the asset has produced an obviously inappropriate result from an economic point of view.
 
 
   
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