QUALIFICATION/FEES

Agreeement in 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
EUR
Lobo de Castro Guilherme 
lg
secretary
52,00
Krämmer Jasmin, BA
kj
assistant of the management
accountant
52,00
Hadzalic-Saljic Zlata, MSc
hs
junior consultant
accountant
66,00
Pichler Simone,
Mag. rer. soc. oec.
sp
senior consultant
86,00
Lamperter Andrea
la
cert. tax expert,
cert. payroll accountant
99,00
Branz Natascha,
Mag. iur.
bn
senior consultant,
payroll accountant
100,00
Fiebich Klaus,
 Dr. iur.
fk
partner, auditor,
tax consultant
170,00

valid since  01.09.2021 

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 valuePercentage surcharge based on additional amountFee 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.