Legal Notice and Liability

Dr. Reisinger & MMag. Kornprat
Audit and tax consultancy

Hietzinger Kai 133/2nd floor
1130 Vienna

Phone +43 1 894 18 10
Fax +43 1 894 17 82

Managing directors
Dr. Karin Reisinger
MMag. Christian Kornprat

Personally liable partners
Dr. Karin Reisinger
MMag. Christian Kornprat

Ownership structure
Dr. Karin Reisinger 50%, MMag. Christian Kornprat 50%

Legal form
Wirtschaftsprüfungs und Steuerberatungs GmbH & Co Steuerberatungs KG

Registered office

Commercial Register number
FN 267237x

Commercial Register court
Handelsgericht Wien (Commercial Court, Vienna)

Data Processing Register (DVR)


VAT identification number

Chamber of Chartered Accountants

Schönbrunnerstraße 222-228/1/6
1120 Wien

Phone +43 (1) 811 73-0
Fax +43 (1) 811 73-100

Website www.ksw.or.at

Design and implementation of the website

Atikon EDV & Marketing GmbH

Atikon EDV & Marketing GmbH

Kornstraße 15
4060 Leonding

Phone +43 (732) 611 266
Fax +43 (732) 611 266-20


Symbols used

  • IcoMoon - Free, Keyamoon, www.icomoon.io, License: CC BY-SA 4.0
  • Material Design Icons, Google, www.icomoon.io, License: CC BY-SA 4.0

Basic purpose of the website

The website contains non-political news in relation to social, economic and tax law and is mainly targeted at the clients of our company.

Disclaimer / sec. 5 E-Commerce Act (ECG)

The intention of this website’s author is to provide complete and correct information and to keep this information updated. Nevertheless, the author does not have any liability for damage that may result from the use of the information provided even if the damage results from the use of incomplete or erroneous information.

Any links to external websites are not within the author’s responsibility. Liability for the content of the linked pages is therefore excluded as the author has no influence on the content and design of the linked websites. Only the provider of these external websites is liable for the content and never the party referring to external publications and content with links. If linked pages (in particular due to a change of the content after setting the link) contain illegal, erroneous, incomplete, offensive or immoral information and in the event that the author of this page becomes (or is made) aware of such content on the linked pages, then the author will remove the link to such pages immediately.


The content (text and images) of this website created directly by the author is protected by copyright. The information provided is for personal use only. Any use of this content which is not according to the regulations of the Copyright Act – in particular publication, copying or any form of commercial use or disclosure to third parties – also partially or rewritten – is not permitted without the consent of the author.

Information content

The information on this website can be changed, removed or amended without notification. The author can therefore not guarantee that the information provided is correct, complete, up-to-date and of high quality.

Legal force

When using these web pages the user is subject to the pertinent conditions of use. They are part of our online scenario. If parts or individual formulations of the terms and conditions of use do not, do not any longer comply or do not fully comply with the law in force, this shall not affect the content and validity of the remaining parts of the terms and conditions of use.

Google Analytics: Data protection and Opt-out

This website uses Google Analytics, a web analysis service of Google Ireland Limited ("Google"). Google Analytics uses "cookies", which are text files that are stored on your computer to enable an analysis of your website use. The information generated by the cookie about your use of this website is usually sent to a Google server in the USA and stored there. However, if the IP anonymisation is activated on this website, your IP address will first be abbreviated by Google provided it is located in a member state of the European Union or one of the countries that have signed the Agreement on the European Economic Area. Only in exceptional cases the full IP address is transferred to a Google server in the USA and abbreviated there. On behalf of the operator of this website, Google uses this information to evaluate your use of the website, to compile reports on website activities and to perform further services for the operator of this website that are associated with the use of this website and the internet. The IP address in connection with Google Analytics that is transferred from your browser will not be integrated with any other Google data. You can prevent saving cookies by changing the settings of your browser software; however, we advise you that you may not be able to make full use of all features on this website. Moreover, you can prevent the collection of the data generated by the cookie and by using the website (incl. your IP address) and the processing of this data by Google by downloading and installing the browser plug-in available at the following link: Google Analytics Browser Plugin

For general information on Google Analytics and data protection refer to the data protection centre of Google. The feature "anonymizeIp" for an anonymous entry of IP addresses (IP masking) was added to this website.

You can prevent Google Analytics from collecting your data by clicking the following link. This link will set an opt-out cookie, preventing any future collection of your data when visiting this website: Deactivate Google Analytics.