THE NUMBER ONE CHOICE FOR BUSINESS CONSULTING. w w w. h h p. e u

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1 w w w. h h p. e u THE NUMBER ONE CHOICE FOR BUSINESS CONSULTING

The partners Hans Hammerschmied is the founder of the company.

foundations. Doris Hohenegger, a partner since 2000, specialises in advisory services for the liberal professions and industrial enterprises.

Erich Simon, a partner since 2008, concentrates primarily on corporate restructuring and international tax advisory services.

2 The partners Hans Hammerschmied is the founder of the company. His professional focus is on statutory auditing and international consulting as well as advisory services for cultural institutions and private foundations. Doris Hohenegger, a partner since 2000, specialises in advisory services for the liberal professions and industrial enterprises. Christian Rauter has been a partner since His areas of expertise include cultural and non-profit organisations as well as statutory auditing. Erich Simon, a partner since 2008, concentrates primarily on corporate restructuring and international tax advisory services. His other areas of expertise are fiscal criminal law as well as private foundation law. Patricia Hueber, a partner since 2011, specialises in the provision of advisory services for physicians and health institutions. She is an expert on tax aspects related to letting and leasing.

HHP stands for high work commitment and one hundred percent identification with our clients and their specific needs.

3 What is HHP? HHP is an independent Austrian business consulting company. Our work focus is on individual and personal client services. Our first priority is to provide flexible solutions that meet individual client requirements. We provide our clients with exactly the services they need. HHP stands for high work commitment and one hundred percent identification with our clients and their specific needs. Our services meet the highest quality standards based on international guidelines and we continuously invest in enhancing our know-how. Our strength lies in our ability not only to identify problems, but also to eliminate them. We have the expertise to find efficient and individually customised solutions. Providing solutions tailored to individual needs requires a productive environment and a proactive approach. We therefore cultivate intensive contacts with revenue and tax authorities and with banks. In addition, HHP is an active member of KS International, a global association of independent accounting firms. HHP Highlights in the company s history 1988: Hans Hammerschmied is officially appointed as a tax advisor and establishes his own tax consulting office. 1992: Hans Hammerschmied is certified as a public accountant. 1993: The firm is reorganised and takes the legal form of a limited partnership named Mag. Hammerschmied Wirtschaftstreuhand KEG. 1997: The company moves to its new offices in Vienna s third district

THE NUMBER ONE CHOICE FOR BUSINESS CONSULTING Our business services in detail: Day-to-day financial accounting and preparation of annual financial statements (or revenue and expenditure statements)

advisory services Support in the case of external corporate and payroll tax audits and other inquiries by fiscal authorities Support for business start-ups, restructuring and reorganisation projects

4 THE NUMBER ONE CHOICE FOR BUSINESS CONSULTING Our business services in detail: Day-to-day financial accounting and preparation of annual financial statements (or revenue and expenditure statements) including tax returns Profit and loss forecasts and business plans Business valuations Human resources management including regular monthly payroll accounting Labour law and social security law advisory services Support in the case of external corporate and payroll tax audits and other inquiries by fiscal authorities Support for business start-ups, restructuring and reorganisation projects Expertise in corporate finance and assistance in negotiations with banks Statutory audits, voluntary audits and special audits (also in Hungary) 2000: Doris Hohenegger becomes a partner. 2000: The partnership is reorganised into a private limited company named Hammerschmied Hohenegger & Partner (HHP) Wirtschaftsprüfungs Ges.m.b.H. 2003: HHP undergoes its first and successful quality assurance review (peer review) by an external auditor (quality reviewer). 2003: HHP Hungary Kft is established as a wholly owned subsidiary of the Austrian HHP Wirtschaftsprüfungs Ges.m.b.H. 2004: HHP becomes an active member of KS International, an association of some 130 independent tax consultancy and accounting firms located in 60 countries

TaxNEWS TaxARTIST TaxDOCTOR This publication is a special client service providing information on interesting topical issues and relevant facts in the field of economic policy and tax law.

5 TaxNEWS TaxARTIST TaxDOCTOR This publication is a special client service providing information on interesting topical issues and relevant facts in the field of economic policy and tax law. Art and culture is more than a personal passion for us. This periodically published newsletter deals with special business and tax law issues of particular relevance to artists and cultural institutions. Many of our clients are physicians or representatives of health institutions. In this periodical we share our experiences and the specialist expertise we gain from day-to-day work in this field. 2005: HHP introduces the paperless office and invests in the required upgrading of its IT system with the objective of ensuring the sustainable use of natural resources. 2007: A quality assurance review is conducted by an external quality reviewer. 2008: Christian Rauter and Erich Simon join HHP as new partners. 2010: A quality assurance review is conducted by an external quality reviewer. 2010: HHP WP GmbH is established as a wholly owned subsidiary specialising in the execution of statutory audits. 2011: Patricia Hueber joins HHP as a partner

6 KS International: Africa Asia and the Middle East Europe North America Oceania South America HHP: Austria Hungary HHP at a glance: Excellent contacts to banks and public authorities Extended office hours (Mon. through Thur. 8:00 a.m. to 8:00 p.m., Fri. 8:00 a.m. to 6:00 p.m.) Free-of-charge consultation workshops on recent amendments of tax law and commercial law Annual spring HHP Cultural Congress Special events for physicians and health care institutions The periodical information media TaxNEWS, TaxARTIST and TaxDOCTOR Am Heumarkt 13 A-1030 Vienna T +43 (1) F +43 (1) office@hhp.eu A member of

Overcoming borders. In thoughts and actions.

Overcoming borders. In thoughts and actions. www.tpa-group.com Albania Austria Bulgaria Croatia Czech Republic Hungary Poland Romania Serbia Slovakia Slovenia For us, providing advice means finding perfect