Agreeement in Fees according to point 12 of the General Conditions of Contract for the Public Accounting Professions (AAB 2018), (amounts plus value added tax):
Basic Hourly Rates:
|Cacic Nino, Mag., LL.M.||cn||junior consultant||64,00|
|Krämmer Jasmin, BA, MA||kj||assistant of the management|
Mag. rer. soc. oec.
|Lamperter Andrea||la||cert. tax expert,|
cert. payroll accountant
valid since 01.08.2023
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|
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.