Tax Advisor & Expatriates | Mag. Monika Kunesch LL.M.

Welcome

I am a tax consultant specialized in Austrian and international payroll-accounting (Global Mobility Services) and the preparation of tax returns for expatriates; your sparring partner when it comes to payroll-accounting. I help you implement and ensure the system of dual control in payroll-accounting.

my work

I have more than 20 years of experience in payroll-accounting, its practical handling and IT-implementation, and the various daily issues in this context such as advice regarding labor, social security, and wage tax law, the handling of payroll inspections, payroll-accounting checks, and due diligence checks.

I focus on issues in connection with the cross-border assignment of employees.

I have held lectures on all these topics for many years and am the author of several specialist publications.

Through my work in senior positions in different tax consultancies, I am used to dealing with a wide variety of issues and making decisions quickly.

qualifications

Professional Career

2003 - 2018 LeitnerLeitner, Vienna, Tax Consultants: CEO, Director, Head of Payroll-Accounting
1997 - 2003 Contrast Management Consulting: Accounting, Controlling, Finance, Payroll-Accounting
Since 1998 Self-employed Tax Consultant
1995 - 1997 Tax Consultancy Ginthör & Partner
1993 - 1995 Egon Zehnder International: Accounting, Controlling, Finance, Payroll-Accounting
1984 - 1988 Tax Consultancy Mag. Morawetz

Presentations

I lecture in the following subject areas:

payroll-accounting (since 1999 lecturer at WIFI Vienna as part of the Certified Payroll-Accountant Training)
cross-border payroll-accounting (Linde Publishers, WIFI Vienna, Akademie der Steuerberater und Wirtschaftsprüfer)
social security law, the Diploma course at the Akademie für Steuerberater und Wirtschaftsprüfer
moderation of the annual Payroll-Accounting Congress organized by WIFI Managementforum and Linde Publishers
lectures on current payroll-topics for Linde Publishers
wage tax law and social security law as part of the postgraduate programme "Familienunternehmen und Vermögensplanung (LL.M.)" of the University of Vienna

Publications

Case Studies of Cross-Border Payroll-Accounting, Linde Publishers 2011, in cooperation with Andreas Helnwein
since October 2008: Editor-in-Chief of PV-Info, The Journal for Payroll-Accounting, Linde Publishers
various publications in SWK - Steuer- und Wirtschaftskartei, Linde Publishers

Education

2008 Master of Laws (LL.M.) in International Tax Law
1998 Tax Advisor
1996 Certified Payroll Accountant, Akademie der Steuerberater und Wirtschaftsprüfer
1993 Master's degree in Business Administration at Vienna University of Economics and Business
1986 Certified Accountant, WIFI Vienna

Languages

English
French

customers

My clients

tax consultancies
law firms
companies (payroll-accounting, HR and legal departments) with in-house payroll-accounting
employees and managers, who work abroad (expatriates) and therefore have to submit a tax return

payroll

Payroll-Accounting in national and international context

Consulting in the area of payroll-accounting means bringing together labor, social security and tax regulations to find situation-dependent solutions tailored to the client's individual needs in the following areas:

drafting of employment contracts
assessment of the correct classification in collective bargaining agreements
drafting of guidelines for travel expenses
implementation of flexitime models
correct application of tax allowances
termination of employment contracts
determination whether a contract is an employment contract or a service contract

so as to ensure that your payroll-accounting is protected from

wage and social security dumping
claims by employees
payroll inspections (GPLA)
administrative penalties
fiscal criminal law
social welfare fraud

Our cooperation can take the form of:

individual consulting on specific issues
payroll-accounting checks
a due-diligence check in connection with business acquisitions
continuous support (sparing partner, dual-control etc) regarding payroll-accounting issues
training of your employees according to your individual needs

Global Mobility Services

Cross-border assignments of employees - foreign correspondent posting / secondment

Due to the increasing cross-border assignments of employees, the following questions are gaining more relevance:

Do these services constitute a foreign correspondent posting, a secondment or a local employment?
Which notifications must be made?
Which state is responsible for social security?
In which state must income tax or wage tax be paid?
Are payroll-related costs incurred in Austria?
Who is liable for social security contributions, taxes, and payroll-related costs in an international context?

With many years of practical experience and lecturing in this field I can offer:

analysis and recommendations regarding concrete cases
support in the implementation of international payroll accounting
preparation of tax returns for individuals working in a cross-border context (expatriates)

tax returns

Preparation of tax returns and consulting, especially for expatriates

consulting regarding the claiming of professional expenses
expatriates: allocation of earnings, professional expenses for work assignments abroad
preparation and filing of tax returns, check of tax assessments, pursuing of legal appeals (if necessary)
expatriates: application for family allowance or co-insurance of dependents

Mag. Monika Kunesch LL.M.

Mag. Monika Kunesch LL.M.

Mag. Monika Kunesch LL.M.

Welcome

my work