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Nexia Ebner Stolz

Economic Sectors

The Public Sector

The public sector and its entities have to thread an obstacle course between covering costs, financial bottlenecks, increasing regulatory restrictions, and increasing competition from private providers. And the legal environment is constantly changing, especially for taxes. The result is that government entities increasingly find themselves becoming entrepreneurs, falling into the subsidy trap, or contending with the opening balance sheet under double-system accounting requirements.

Regio­nal govern­ments them­sel­ves, energy uti­li­ties, muni­ci­pal insti­tu­ti­ons, waste dis­po­sal com­pa­nies, or pub­lic rese­arch insti­tu­ti­ons – they all have to deal with com­plex issues of finan­cial repor­ting, cost-effec­tive­ness, taxa­tion and legal struc­tu­res. Yet no set of pro­b­lems is like any other, and there can be no across-the-board solu­ti­ons. We work in the fol­lo­wing fields espe­cially:

  • Uti­li­ties, waste dis­po­sal com­pa­nies, muni­ci­pal uti­lity com­pa­nies, energy com­pa­nies
  • Busi­ness pro­mo­tion com­pa­nies
  • Infra­struc­ture instal­la­ti­ons like ports or trade fair­grounds
  • Rese­arch insti­tu­ti­ons
  • Trans­por­ta­tion com­pa­nies and lin­ked trans­por­ta­tion sys­tems
  • Media, broad­cas­ters, film pro­mo­tion.
- and in all legal forms, inclu­ding pub­lic-law insti­tu­ti­ons, regio­nal govern­ments, pub­lic-law cor­po­ra­ti­ons, foun­da­ti­ons, state-spon­so­red busi­nes­ses, muni­ci­pal busi­nes­ses, and more.

We know the politi­cal, busi­ness and legal requi­re­ments that the pub­lic sec­tor and its enti­ties must meet, and can pro­vide custo­mi­zed, practi­cal solu­ti­ons. From legal, tax and busi­ness con­sul­ting to audi­ting finan­cial sta­te­ments or spe­cial audits – we offer ser­vices from a single source, with a single con­tact per­son.

And when a ques­tion ari­ses about the right orga­niza­tio­nal form for a pub­lic enter­prise, we can advise you fully, effec­ti­vely, and spe­ci­fi­cally for your parti­cu­lar case.

Our ser­vices at a glance

  • Audits of annual finan­cial sta­te­ments with parti­cu­lar atten­tion to spe­cial con­cerns like Federal Tax Court deci­si­ons, State Bud­get Codes, laws on muni­ci­pal busi­nes­ses
  • Audits under § 53 of the Bud­get Prin­ci­p­les Act
  • Tax and legal advice, espe­cially tax struc­tu­ring to allow for the spe­cial needs of the pub­lic sec­tor, inclu­ding
    • Taxa­tion of busi­nes­ses of a com­mer­cial nature
    • Cor­po­rate affi­lia­ti­ons to reap tax advan­ta­ges
    • Value added tax opti­miza­tion
    • Spin-offs of busi­ness acti­vi­ties
    • Fee law issues
    • Con­sul­ting for muni­ci­pa­li­ties
  • Tax returns, acco­un­ting if desi­red
  • Pre­pa­ring muni­ci­pal ope­ning balance sheets and audi­ting annual finan­cial sta­te­ments under the bud­get laws
  • Audi­ting acco­unts with sepa­ra­tion of busi­ness and non-busi­ness acti­vi­ties
  • Con­sul­ting on sub­s­idy law issues
  • Spe­cial audits, e.g. under the Com­bi­ned Heat and Power Plants Act or the Rene­wable Energy Act
  • Sub­s­idy audits, e.g. under the 7th EU Frame­work Pro­gram
  • IT / Pro­cess orga­niza­tion
  • Inter­nal audi­ting and pub­lic-sec­tor risk mana­ge­ment
  • Com­p­li­ance for the pub­lic sec­tor

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