
September 2026 — shareholder current accounts
This edition discusses receivables from shareholders, reviewing current accounts, repayment, creditworthiness checks and loan arrangements.
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Tax advisory · Vienna · International
Tax matters call for a clear perspective. We support you personally — in Austria and across borders.
CHALUPA
From everyday tax matters to complex decisions. Discover how we can support you.
Tax law is complex, constantly changing and leaves little room for error. At the same time, tax decisions are often directly linked to the economic development of your business.
This is where we come in. With personal, forward-looking tax advice tailored to your business, we help you make the most of your tax options and support sustainable business development.
For us, tax advice means more than preparing tax returns and annual financial statements. We aim to understand your business as a whole, identify opportunities early and provide the best possible tax foundation for its development.
Good tax advice does not stop at calculating liabilities that have already arisen. Our work starts earlier: we analyse your individual situation and identify lawful ways to keep your tax burden as low as possible. We consider your current circumstances, planned investments, changes within the business and long-term objectives.
This allows tax planning opportunities to be identified early and implemented in your business at the right time.
Our goal: you pay no more tax than necessary while always acting within the law.
Payroll is one of the most sensitive areas of a business. It must be accurate, timely and compliant, while remaining flexible enough to grow with your company.
From regular wage and salary calculations to employees joining or leaving, special payments and employment-related questions, we keep your payroll running reliably and support you with complex issues.
We also consider the tax and financial implications and help with questions that go beyond the monthly payroll.
Your benefit: we take care of the details so you can focus on your business and your employees.
A successful business launch begins before registration in the commercial register — with the right decisions from day one.
Whether you are a dynamic start-up, a growing SME or a family business, we support you from the initial idea through to implementation. We combine tax expertise with a business perspective and keep the bigger picture in view from the outset.
Building a business means making sound decisions today while laying the foundations for tomorrow.
Our approach is simple: clarity from the start, flexibility for the future.
Which legal form suits your plans? How can financing be structured tax-efficiently? What are the implications of shareholdings, investments or a future sale? How can you establish a solid foundation for growth from the outset?
We address these questions before they become problems. Together, we develop a business structure that fits your business model, personal goals and long-term strategy.
Our goal: you bring the idea; we create the tax and financial framework to help turn it into a successful business.
When a tax question becomes a serious matter. A tax audit or an investigation into a tax offence can quickly have far-reaching financial, business and personal consequences for businesses and individuals. Whether a voluntary disclosure is being considered, an audit raises questions or tax offence proceedings have already begun, an early and comprehensive assessment is essential.
We support you in tax offence proceedings with tax expertise, strategic foresight and the utmost discretion. We analyse the relevant tax and tax offence issues, clarify potential risks and help develop a well-founded course of action.
We look beyond individual figures or events to understand the business context. This enables us to work through complex situations systematically and develop the next steps together with you.
Many tax offence issues develop over time. Unclear circumstances, inaccurate records, undeclared income or questions raised during an audit can become a significant risk.
Acting early gives you more options.
We provide support before tax offence proceedings have begun, for example when assessing a situation or considering whether and how a voluntary disclosure may be appropriate.
If proceedings are already underway, we guide you through the next steps, ensuring that the tax issues are professionally analysed and your position is clearly substantiated.
Our goal is clear: to give you confidence, strengthen your position and provide the best possible support, even in difficult situations.
Tax decisions can have far-reaching consequences. If tax is assessed too highly, facts are interpreted differently or you disagree with the tax authorities’ legal position, it is essential to examine your own position thoroughly and present it consistently.
A successful appeal starts well before the submission itself. A precise analysis of the decision, the underlying facts and the relevant legal issues is crucial.
We review the decision comprehensively, identify possible grounds for challenge and develop a clear line of argument. We consider not only the legal and tax position but also the financial significance for you and your business.
Our goal: to protect your rights, strengthen your tax position and seek the best possible outcome for you.
Professional bookkeeping provides a foundation for sound business decisions. We handle your ongoing bookkeeping reliably and on time, keeping your figures accurate and your finances clear.
We do more than post documents correctly. We identify connections and irregularities and prepare relevant information so that it delivers real value for your business.
We support you with ongoing financial and fixed asset accounting and periodic VAT returns.
Your benefit: you stay in control of your figures without having to deal with every accounting entry yourself.
Financial difficulties rarely arise overnight. Liquidity shortages, rising costs, bad debts or structural changes can cause a company's financial position to deteriorate progressively.
In precisely these situations, acting early is crucial. The sooner a financial crisis is recognised, the greater the opportunities usually are to take appropriate measures and preserve the options available.
We help you assess your company's financial situation realistically, make financial developments transparent and work together to identify sensible next steps. We look beyond individual figures to consider your business as a whole — from liquidity and financing to ongoing obligations and future prospects.
Our aim is to work with you to develop viable solutions and create the economic foundations for the sustainable continuation or orderly reorganisation of your business.
A business crisis does not automatically mean the end of a company. In many cases, timely restructuring measures can restore stability and give the business a new economic direction.
We support you in preparing and implementing restructuring measures and help you assess the economic conditions and the implications of different courses of action. Liquidity planning, cost structures, financing issues and the economic viability of future measures can play a particularly important role.
If insolvency proceedings can no longer be avoided, we help you analyse the situation in a structured way and prepare the necessary economic foundations for the next steps. In restructuring proceedings, too, a reliable presentation of the financial situation is essential to enable decisions to be made on a clear and verifiable basis.
CHALUPA
Every business is different. Our advice fits your circumstances and ambitions.
personal advice for long-term business success.
As an owner, you are responsible for your business, your employees and often your personal assets as well.
Tax decisions therefore cannot be viewed in isolation. They concern the long-term development of your business, investments, liquidity, growth and perhaps, eventually, succession.
We act as your personal adviser, working with you as a partner. We know your business, help you consider important decisions and highlight opportunities and potential risks early.
from the first idea to a successful business.
Good ideas need solid foundations. Starting a business involves many decisions: legal structure, tax, financing, initial employees, bookkeeping and day-to-day organisation.
We help you establish the right structures from the outset, with practical, understandable advice suited to your current situation.
And we stay by your side as an idea becomes a business.
Small and medium-sized enterprises are the backbone of our economy. They stand out for their flexibility, innovative strength and personal commitment. At the same time, business owners face a wide range of tax, financial and organisational challenges every day.
We support SMEs at every stage of their business development — from starting up and ongoing growth to business succession. We not only help you meet your tax obligations, but also stand by your side as a reliable partner in important business decisions.
Our aim is to take the pressure off you through personal advice, forward-looking tax planning and meaningful financial figures, so that you can focus on what really matters: running your business successfully.
Our approach: we take care of your numbers, giving you more time for your business goals.
CHALUPA
We understand your sector’s particular needs while keeping the bigger picture in view.
Real estate and construction projects are capital-intensive, long-term and demanding from a tax perspective. We support property businesses, developers, project companies, investors and construction firms with ongoing tax matters as well as investments, project structures and financing.
Our aim is to make tax implications clear at an early stage and work with you to establish viable structures.
Typical topics:
Stable tax foundations for projects built for long-term success.
The automotive sector is shaped by substantial investment, ongoing financing needs, leasing, vehicle trading and changing tax rules.
We advise vehicle dealerships and mobility-related businesses on tax and business matters.
We keep not only tax in view, but also liquidity, financing and business development.
Typical topics:
We take care of your tax matters so your business can keep moving.
In trade and retail, narrow margins, stock turnover and liquidity often determine commercial success.
We help trading businesses monitor their figures and make tax and business decisions on a reliable basis. Alongside traditional tax advice, we place particular emphasis on informative accounting and forward planning.
Typical topics:
For businesses with international trading relationships, we also bring our experience in cross-border business, particularly between Austria and Poland.
Understand the figures. Identify opportunities. Make informed decisions.
Skilled trades and commercial businesses need an accessible tax adviser who understands the realities of running a small or medium-sized company.
From ongoing bookkeeping and employment matters to investment and tax planning, we provide personal, practical support.
Our aim is to take administrative and tax tasks off your hands while providing the figures you need to make decisions.
Typical topics:
Personal advice, direct communication and solutions that work in everyday business.
Doctors bear medical responsibility while also running a business. Setting up a practice, ongoing costs, staff, investments, equipment financing and tax planning need to be organised just as professionally as day-to-day patient care.
We support doctors in private practice with tax and business matters, creating clear structures for their practices and assets.
Typical topics:

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Behind every tax question are people and business decisions. Get to know Dr. Marta-Katarzyna Chalupa and our team.
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