GROSSBETRIEBSPRÜFUNG WIEN-

KÖRPERSCHAFTEN

1031 Wien, Radetzkystraße 2

Large Taxpayer Audit Unit in

Austria

Reorganisation 2009

Mario Meisel
Contents

• 1. „Old“ Organisation
• 2. Goals of the Reorganisation
• 3. „The New“ Organisation
• 4. Discussion
1.“OLD“ Organisation“, Present Situation

• 8 Large Tax Payer Offices

• 747 employees, 538 auditors
• competence for
- companies > EUR 4 Mio. turnover
- special branches e.g. banks, insurance companies,...
• big difference in size (30-200 employees)
• insufficient technical specialisation
• only fractional uniform assessment frequency
• difference in remuneration for the same tasks
• recommendation for reform
- Austrian Court of Audit
- internal audit division
Organisational Structure
Part 1
Organisational Structure
Part 2
Organisational Structure
Part 3
Federal Level

Sektion IV

Group IV/A
Regional Level

Regional-
Management (5)
Product- Tax- Risk- Technical
Management Faculties Analysis Analysis
Local Level

9 Customs 8 Large Taxpayer

40 Tax Offices
Offices Audit Units
Example: (until 2008)
Organisational Structure of the Large Tax-
payer Audit Branch for Corporations in Vienna

Director General of the Large Trader Audit Branch for Corporations

Deputy Director General

5 Special Groups 14 Groups specialised in business lines

1 / groups
2 / International Affairs e.g. Clothing Industry e.g. Oil Industry
related companies

e.g. Woodwork &

2 / Banks & Insurance EDP e.g. Transport Industry
Timber Industry

e.g. Construction
Industry e.g. Metal Industry

Formation of an Audit Group

1 Desk Officer for 2
Manager Deputy = Tax Inspector > 5 Tax Inspectors
Audit Groups
2. Goals for the new Organisation

• improvement of effectiveness and efficiency

- focus on „real“ large enterprises and risky branches
- optimise workflows
- improve national and international co-operation
• equality of taxation
- uniform assessment frequency
- improve technical specialisation
• improvement of tax compliance
- real-time supervision and audit
- advance ruling
• improvement of steering system
- implementation of New Public Management principles
- benefit on economies of scale
3. The Large Taxpayer Unit after
the Reorganisation Process
2009 – ONE Large Taxpayer Unit
for Austria / 5 Regional Offices

East

Center
Vienna

West South
Organisational Structure of the Large Tax-
payer Audit Unit in Austria - 2009

Large Taxpayer Audit Division Austria

Director

Regional Audit Teams

Tax Director
(Fachvorstand) 42 Audit Teams specialised in business lines

2 EDP-Teams
18 Tax-Experts e.g. Clothing Industry e.g. Oil Industry
18 Experts

e.g. Experts for Interna- 2 “ED-Teams” e.g. Woodwork &

tional Taxation e.g. Transport Industry
18 Experts Timber Industry
e.g. Experts for VAT
e.g. Construction
Industry e.g. Metal Industry
e.g. Experts for Mergers

Formation of an Audit Team

1 Desk Officer for 4
Manager > 8 Tax Inspectors
Audit Groups
Large Taxpayer Audit Unit

• No Tax Files (>> Local Tax Office)

• Responsible only for Audits
- Companies with a Turnover > 9,68 Mio €
- Related Group Companies (Group Taxation)
- Banks, Insurances
- APA (Advanced Price Agreements) in Pilot
Projects for Transfer Pricing Cases and
Reorganization of Companies
Thank you for your
attention!
4. Discussion