Conflict resolution &
interaction with the fiscal authority
External audits
Preparation for & support during external audits (company audits)
An external tax audit can lead to hefty arrears payments and far-reaching legal disputes if ambiguities or errors are discovered. With careful and timely preparation, risks and potential solutions can be identified early on, the appropriate paperwork put together, and a strategic approach devised to ensure that the audit goes smoothly and with minimum stress.
SCHACHNER actively steers the audit process, communicates with the auditors – in consultation with your accountants where required –, asserts your interests and ensures that your rights are upheld.
Financial criminal proceedings
Avoidance of financial criminal proceedings
Financial criminal proceedings that come out of the blue can have perilous financial and legal consequences for company directors, businesses and private individuals. Timely professional advice is essential, starting from the point where potential allegations first arise during an external audit.
SCHACHNER formulates a tailor-made defence strategy and undertakes negotiations with the fiscal authority on the client’s behalf, thus either enabling financial criminal proceedings to be averted altogether or at least avoiding or minimising any legal sanctions.
Tax proceedings
Representation in tax proceedings
Differing interpretations of tax law provisions, a false understanding of the facts or contentious external audit findings can lead to disputes with the fiscal authority and result in a high tax burden.
SCHACHNER conducts appeals on behalf of his clients before the Federal Tax Court (BFG) and where necessary right up to the Supreme Administrative Court (VwGH) and the Federal Constitutional Court (VfGH).
Advance decisions & rulings
Filing of applications for advance decisions and rulings
It makes sense to clarify the tax situation for planned business affairs at an early stage by obtaining binding advance decisions or rulings from the fiscal authority to establish legal certainty for tax solutions and minimise future risks.
SCHACHNER supports you with filing the application and formulating the relevant facts, and handles the legal procedure and consultations with the fiscal authority on your behalf.
Tax refunds
Applications for withholding tax refunds & assessment of entitlement to claim relief from withholding tax at source
In many cases, companies, investors and private individuals that are domiciled abroad but have income from Austria can claim withholding tax refunds. However, the associated procedures are complex and lengthy.
SCHACHNER checks whether the conditions for entitlement to a refund are met, takes care of the entire refund process from submission of the claim through to payment and ensures that double taxation is avoided. We also assess the potential to claim relief at source (on dividend payments, for example), especially for shell companies.
Gerald Schachner has significant experience in his fields and a well-deserved outstanding reputation in Austria. His detailed knowledge combined with his practical approach makes him outstanding.
Chambers, 2025