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Audit Services Austria
Wirtschaftsprüfungs- und SteuerberatungsgmbH

Audit Services Austria Wirtschaftsprüfungs- und SteuerberatungsgmbH

Späthgasse 3, 5020 Salzburg Austria Salzburg AT


WP/Stb Mag. Martin Zehentmayer
WP/Stb Mag. Gabriele Tutschek
WP/Stb Roland Hartl, LLM.oec.

Ownership structure

ZM Wirtschaftsprüfungs- und SteuerberatungsgmbH 50 %
Mag. Martin Zehentmayer 25 %
Mag. Gabriele Tutschek 20 %
Roland Hartl, LLM.oec. 5 %

Legal form


Principal office location

Späthgasse 3, 5020 Salzburg

Company register number

FN 151962z

Company register court

HG Salzburg

Company register court


Sales tax identification number

ATU 50944509

General terms and conditions

Design and realization of the website

Atikon EDV & Marketing GmbH

Kornstraße 15 4060 Leonding Austria

+43 732/611266-0
F: +43 732/611266-20 E: W:

All other pictures:

Logo: Foto Flausen

Andreas Brandl, Vogelweiderstrasse 44a, 5020 Salzburg

General course

The website contains unpolitical news about tax, social and commercial law and are mainly addressed to clients of the office.

Exclusion of liability

We strive to present the offered information in all conscience correctly and updated. Nevertheless, we can’t assume no liability for damages that could be the result of the usage of the provided information – even if at most this usage is put down to wrong or missing information.  

Referenced foreign websites are no part of our responsibility. Liability for content of linked websites is excluded, since we don’t have an impact of the content nor the design of linked websites. The provider of these external websites is solely liable for the content of pages to which reference is made from this website - but never the person who refers to external publications and content via a link. Should linked pages contain illegal, incorrect, incomplete, offensive or immoral information (in particular due to changes in the content after the link was set) and we should be made aware of such content on linked pages, we will immediately prohibit a link to such pages.


The created content (text and pictures) by the author of these sites is protected by copyright. The information is intended for personal usage only. Any use of content on this website that contradicts the provisions of the Copyright Act - in particular, further use such as publication, reproduction and any form of commercial use, as well as disclosure to third parties - even in parts or in revised form - without the express consent of the author is prohibited.

Information content

The information on this website can be changed, removed or supplemented without prior notice. The author can therefore not guarantee the correctness, completeness, quality or topicality of the information provided.

Legal validity

By using this website, the user is subject to the present terms of use. These are part of the website. If parts or individual formulations of the terms of use do not, no longer or not completely correspond to the current legal situation, the remaining parts of the terms of use remain unaffected in their content and validity.

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With this QR code you can access this website directly – fast and easy

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