{"id":1380,"date":"2023-04-19T08:22:46","date_gmt":"2023-04-19T08:22:46","guid":{"rendered":"https:\/\/www.bup.at\/partners\/"},"modified":"2025-04-02T10:50:55","modified_gmt":"2025-04-02T10:50:55","slug":"partner","status":"publish","type":"page","link":"https:\/\/www.bup.at\/en\/partner\/","title":{"rendered":"Partners"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1380\" class=\"elementor elementor-1380 elementor-794\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2aad6bf e-con-full e-flex e-con e-parent\" data-id=\"2aad6bf\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eebf7e8 bup-bg-image-overlay--on bup-ani--onload bup-layout--page elementor-widget elementor-widget-bup_page_header_widget\" data-id=\"eebf7e8\" data-element_type=\"widget\" data-widget_type=\"bup_page_header_widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<header class=\"bup-page-header\"><div class=\"bup-page-header-bg\">  <div class=\"bup-page-header-bg-inner\"><\/div><\/div><div class=\"bup-page-header-content\">  <div class=\"bup-page-header-t  bup-ani-t bup-ani-tr\"><\/div>  <div class=\"bup-page-header-c  bup-ani-cl\">    <div class=\"bup-page-header-heading  bup-ani-textIn\"><p>Partners<\/p>\n    <\/div>  <\/div>  <div class=\"bup-page-header-b  bup-ani-b bup-ani-br\"><\/div><\/div><\/header>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-db3b370 e-flex e-con-boxed e-con e-parent\" data-id=\"db3b370\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b7082b4 e-flex e-con-boxed e-con e-child\" data-id=\"b7082b4\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a617a8 elementor-widget elementor-widget-image\" data-id=\"5a617a8\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1707\" height=\"2560\" src=\"https:\/\/www.bup.at\/wp-content\/uploads\/2023\/06\/mfellner-5078-scaled-e1688047214641.jpg\" class=\"attachment-full size-full wp-image-5805\" alt=\"Foto von\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1b77dc6 e-flex e-con-boxed e-con e-child\" data-id=\"1b77dc6\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ba391f7 elementor-widget elementor-widget-heading\" data-id=\"ba391f7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Mag. Friedrich Baldinger<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab8e25f elementor-widget elementor-widget-text-editor\" data-id=\"ab8e25f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Foundation of Baldinger und Partner in 1980<\/p>\n<p>Tax advisor, public auditor, management consultant<\/p>\n<p>Member of supervisory and advisory boards<\/p>\n<p>Management board member of private foundations<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64c0cbb elementor-widget elementor-widget-text-editor\" data-id=\"64c0cbb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Areas of focus<\/p>\n<ul>\n<li>Preventive measures in the run-up to possible wealth taxation<\/li>\n<li>Real estate tax law<\/li>\n<li>intergenerational asset protection<\/li>\n<li>Purchase, sale and valuation of companies<\/li>\n<li>Corporate restructuring<\/li>\n<li>Private universities<\/li>\n<li>Asset management companies<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-770d94c elementor-widget elementor-widget-button\" data-id=\"770d94c\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"mailto:f.baldinger@bup.at\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-envelope\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-821c34e e-flex e-con-boxed e-con e-parent\" data-id=\"821c34e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3985c70 e-flex e-con-boxed e-con e-child\" data-id=\"3985c70\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b9048c0 elementor-widget elementor-widget-image\" data-id=\"b9048c0\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"600\" height=\"800\" src=\"https:\/\/www.bup.at\/wp-content\/uploads\/2023\/05\/mfellner-1811-crop-e1688047260418.jpg\" class=\"attachment-full size-full wp-image-2014\" alt=\"Foto von\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4719e58 e-flex e-con-boxed e-con e-child\" data-id=\"4719e58\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-255903b elementor-widget elementor-widget-heading\" data-id=\"255903b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Mag. Dieter Welbich<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2453488 elementor-widget elementor-widget-text-editor\" data-id=\"2453488\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Joined Baldinger und Partner in 1994<\/p>\n<p>Tax advisor, public auditor, management consultant<\/p>\n<p>Tax advisor, certified public accountant, management consultant<\/p>\n<p>Lecturer and author, Executive board member of private foundations<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-def245b elementor-widget elementor-widget-text-editor\" data-id=\"def245b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Areas of focus<\/p>\n<ul>\n<li>\n<p>Reorganizations and startups<\/p>\n<\/li>\n<li>\n<p>Donation beneficiary audits and project audits<\/p>\n<\/li>\n<li>\n<p>Support in tax audits, appeal procedures and fiscal criminal cases<\/p>\n<\/li>\n<li>\n<p>international tax law<\/p>\n<\/li>\n<li>\n<p>Auditing of and consulting for non-profit organizations, professional associations and public corporations<\/p>\n<\/li>\n<li>\n<p>Consulting for freelancers, one-person businesses, landlords, employees and pensioners<\/p>\n<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dba23c4 elementor-widget elementor-widget-button\" data-id=\"dba23c4\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"mailto:d.welbich@bup.at\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-envelope\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-de5c505 e-flex e-con-boxed e-con e-parent\" data-id=\"de5c505\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-21971dd e-flex e-con-boxed e-con e-child\" data-id=\"21971dd\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-69b02f2 elementor-widget elementor-widget-image\" data-id=\"69b02f2\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"600\" height=\"800\" src=\"https:\/\/www.bup.at\/wp-content\/uploads\/2023\/05\/mfellner-1697-crop-e1688047697840.jpg\" class=\"attachment-full size-full wp-image-2016\" alt=\"Foto von\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f095f37 e-flex e-con-boxed e-con e-child\" data-id=\"f095f37\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc64aa8 elementor-widget elementor-widget-heading\" data-id=\"dc64aa8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Mag. Christoph Baldinger<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c7c280 elementor-widget elementor-widget-text-editor\" data-id=\"2c7c280\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Joined Baldinger und Partner in 2006<\/p>\n<p>Tax advisor, public auditor<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f75417 elementor-widget elementor-widget-text-editor\" data-id=\"4f75417\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Areas of focus<\/p>\n<ul>\n<li>\n<p>Personal consulting with an entrepreneurial focus<\/p>\n<\/li>\n<li>\n<p>Physicians, companies in the medical sector, special class settlement<\/p>\n<\/li>\n<li>\n<p>Liberal professions, film, media, advertising, craft, IT<\/p>\n<\/li>\n<li>\n<p>Non-profit organizations, public institutions<\/p>\n<\/li>\n<li>\n<p>Real estate, capital income, foundations, international tax issues<\/p>\n<\/li>\n<li>Payroll accounting, social security<\/li>\n<li>Accounting and controlling systems with a focus on efficiency and digitalization<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-351e16a elementor-widget elementor-widget-button\" data-id=\"351e16a\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"mailto:c.baldinger@bup.at\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-envelope\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-674eaf1 e-con-full e-flex e-con e-parent\" data-id=\"674eaf1\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3aea400 e-flex e-con-boxed e-con e-child\" data-id=\"3aea400\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-455fd63 elementor-widget elementor-widget-image\" data-id=\"455fd63\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1707\" height=\"2560\" src=\"https:\/\/www.bup.at\/wp-content\/uploads\/2023\/06\/mfellner-5118-1-scaled-e1688047740620.jpg\" class=\"attachment-full size-full wp-image-5810\" alt=\"Foto von\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3703ee9 e-flex e-con-boxed e-con e-child\" data-id=\"3703ee9\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d470c1 elementor-widget elementor-widget-heading\" data-id=\"7d470c1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Mag. Martin Riedl<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6428405 elementor-widget elementor-widget-text-editor\" data-id=\"6428405\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Joined Baldinger und Partner in 2013<\/p>\n<p>Tax advisor, public auditor<\/p>\n<p>Member of the examination board for tax advisors and auditors<\/p>\n<p>Lecturer at the Academy of Tax Consultants and Auditors<\/p>\n<p>Management board member of private foundations<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbc0b98 elementor-widget elementor-widget-text-editor\" data-id=\"dbc0b98\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Areas of focus<\/p>\n<ul>\n<li>Cost accounting, annual financial statements, tax and social security advice<\/li>\n<li>Support for SMEs, freelancers, foundations, rental and leasing, public companies<\/li>\n<li>Establishment and reorganization of accounting, digitalization of accounting<\/li>\n<li>Support in external and contribution audits, proceedings before the Federal Fiscal Court<\/li>\n<li>Audits of annual financial statements and consolidated financial statements of private and public companies, special audits (residual asset audits), donation audits<\/li>\n<li>Support of controlling (planning, budgeting, target\/actual deviation) and preparation of company value appraisals<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d41c96 elementor-widget elementor-widget-button\" data-id=\"0d41c96\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"mailto:m.riedl@bup.at\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-envelope\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e09ef2e e-flex e-con-boxed e-con e-parent\" data-id=\"e09ef2e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ab66d3f e-flex e-con-boxed e-con e-child\" data-id=\"ab66d3f\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-60db765 elementor-widget elementor-widget-image\" data-id=\"60db765\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"800\" src=\"https:\/\/www.bup.at\/wp-content\/uploads\/2023\/05\/mfellner-1773-crop-e1686319968468.png\" class=\"attachment-full size-full wp-image-2027\" alt=\"Foto von\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b11afef e-flex e-con-boxed e-con e-child\" data-id=\"b11afef\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fa90e85 elementor-widget elementor-widget-heading\" data-id=\"fa90e85\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Thomas Zotl\u00f6terer, B.A.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e9c0ee elementor-widget elementor-widget-text-editor\" data-id=\"3e9c0ee\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Joined Baldinger und Partner in 2015<\/p>\n<p>Tax advisor, public auditor,<br \/>IFRS-advisor (International Financial Reporting Standards)<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18cd5db elementor-widget elementor-widget-text-editor\" data-id=\"18cd5db\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Areas of focus<\/p>\n<ul>\n<li>\n<p>comprehensive tax law support and advice for clients with a focus on SMEs, educational institutions, non-profit organizations and freelancers<\/p>\n<\/li>\n<li>\n<p>Annual financial statements according to Austrian GAAP (UGB) and IFRS<\/p>\n<\/li>\n<li>\n<p>Support of tax audits and wage cost audits<\/p>\n<\/li>\n<li>\n<p>End of year audits (statutory and group) and special audits according to UGB and special legal regulations<\/p>\n<\/li>\n<li>\n<p>Digitalisation of accounting processes<\/p>\n<\/li>\n<li>\n<p>international tax law<\/p>\n<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b89903 elementor-widget elementor-widget-button\" data-id=\"3b89903\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"mailto:t.zotloeterer@bup.at\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-envelope\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fabd54c e-flex e-con-boxed e-con e-parent\" data-id=\"fabd54c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-898744f e-flex e-con-boxed e-con e-child\" data-id=\"898744f\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-323a3d8 e-flex e-con-boxed e-con e-child\" data-id=\"323a3d8\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-94a115b elementor-widget elementor-widget-heading\" data-id=\"94a115b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Mag. Ernst Schmidt<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-493ac1d elementor-widget elementor-widget-text-editor\" data-id=\"493ac1d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Joined Baldinger und Partner in 2018<\/p><p>Tax advisor, public auditor<\/p><p>Chairman of the KSW task force Seal of quality for donations\u00a0<\/p><p>Coopted member of the expert advisory board for taxes of the KSW<\/p><p>Member of the advisory board for donations of the BMF (ministry of finance)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa5ce24 elementor-widget elementor-widget-text-editor\" data-id=\"fa5ce24\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Areas of focus<\/p><ul><li><p>Annual financial statements according to UGB and IAS\/IFRS<\/p><\/li><li><p>Special audits (due diligence, donation deduction eligibility audits, seal of quality for donations\u00a0, foundations, ICS)<\/p><\/li><li><p>holistic client care<\/p><\/li><li><p>Non profit organizations, public corporations<\/p><\/li><li><p>international tax law<\/p><\/li><li><p>Start-up companies, consulting for start-ups<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0afe037 elementor-widget elementor-widget-button\" data-id=\"0afe037\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"mailto:e.schmidt@bup.at\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-envelope\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04c8346 elementor-widget elementor-widget-image\" data-id=\"04c8346\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1707\" height=\"2560\" src=\"https:\/\/www.bup.at\/wp-content\/uploads\/2023\/06\/mfellner-5181-scaled-e1688047881182.jpg\" class=\"attachment-full size-full wp-image-5812\" alt=\"Portrait von\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Partners Mag. Friedrich Baldinger Foundation of Baldinger und Partner in 1980 Tax advisor, public auditor, management consultant Member of supervisory and advisory boards Management board member of private foundations Areas of focus Preventive measures in the run-up to possible wealth taxation Real estate tax law intergenerational asset protection Purchase, sale and valuation of companies Corporate [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":5803,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-1380","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Partners - Baldinger und Partner<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bup.at\/partner\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Partners - Baldinger und Partner\" \/>\n<meta property=\"og:description\" content=\"Partners Mag. Friedrich Baldinger Foundation of Baldinger und Partner in 1980 Tax advisor, public auditor, management consultant Member of supervisory and advisory boards Management board member of private foundations Areas of focus Preventive measures in the run-up to possible wealth taxation Real estate tax law intergenerational asset protection Purchase, sale and valuation of companies Corporate [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.bup.at\/partner\/\" \/>\n<meta property=\"og:site_name\" content=\"Baldinger und Partner\" \/>\n<meta property=\"article:modified_time\" content=\"2025-04-02T10:50:55+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.bup.at\/wp-content\/uploads\/2023\/06\/team-seite.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"801\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.bup.at\/partner\/\",\"url\":\"https:\/\/www.bup.at\/partner\/\",\"name\":\"Partners - Baldinger und Partner\",\"isPartOf\":{\"@id\":\"https:\/\/www.bup.at\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.bup.at\/partner\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.bup.at\/partner\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.bup.at\/wp-content\/uploads\/2023\/06\/team-seite.png\",\"datePublished\":\"2023-04-19T08:22:46+00:00\",\"dateModified\":\"2025-04-02T10:50:55+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.bup.at\/partner\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.bup.at\/partner\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.bup.at\/partner\/#primaryimage\",\"url\":\"https:\/\/www.bup.at\/wp-content\/uploads\/2023\/06\/team-seite.png\",\"contentUrl\":\"https:\/\/www.bup.at\/wp-content\/uploads\/2023\/06\/team-seite.png\",\"width\":1920,\"height\":801,\"caption\":\"Gruppenfoto der Partner\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.bup.at\/partner\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\/\/www.bup.at\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Partners\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.bup.at\/#website\",\"url\":\"https:\/\/www.bup.at\/\",\"name\":\"Baldinger und Partner\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.bup.at\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.bup.at\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.bup.at\/#organization\",\"name\":\"Baldinger und Partner\",\"url\":\"https:\/\/www.bup.at\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.bup.at\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.bup.at\/wp-content\/uploads\/2023\/04\/logo.svg\",\"contentUrl\":\"https:\/\/www.bup.at\/wp-content\/uploads\/2023\/04\/logo.svg\",\"width\":547,\"height\":220,\"caption\":\"Baldinger und Partner\"},\"image\":{\"@id\":\"https:\/\/www.bup.at\/#\/schema\/logo\/image\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Partners - Baldinger und Partner","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.bup.at\/partner\/","og_locale":"en_US","og_type":"article","og_title":"Partners - Baldinger und Partner","og_description":"Partners Mag. 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