{"id":450,"date":"2018-03-13T23:41:54","date_gmt":"2018-03-13T22:41:54","guid":{"rendered":"http:\/\/www.slt-steuerberatung.at\/?page_id=450"},"modified":"2026-04-02T09:20:53","modified_gmt":"2026-04-02T07:20:53","slug":"rudolf-siart","status":"publish","type":"page","link":"https:\/\/www.slt-steuerberatung.at\/en\/about-us\/rudolf-siart\/","title":{"rendered":"Rudolf Siart"},"content":{"rendered":"<p><strong>Tax Consultant and Auditor<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Founder &amp; Partner of <\/strong><\/p>\n<p><strong>SLT Siart Lipkovich + Team GmbH &amp; Co KG<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Managing Director of <\/strong><\/p>\n<p><strong>SLT Gutachten GmbH<br \/>\n<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Court Expert for the following fields:<\/strong><\/p>\n<ul>\n<li>Cost accounting and calculation<\/li>\n<li>Bookkeeping, balance of accounts and financial statements<\/li>\n<li>Accounting and auditing matters<\/li>\n<li>Tax consulting<\/li>\n<li>Auditing<\/li>\n<li>Business valuation<\/li>\n<li>Over-indebtedness &amp; liquidity planning<\/li>\n<li>Contesting expert reports and rulings<\/li>\n<li>Financial criminal matters<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Phone: +43 (1) <strong>493 13 99<\/strong><\/p>\n<p>Email: <a href=\"mailto:siart@slt.at\">siart@slt.at<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><a title=\"vcard Rudolf Siart\" href=\"https:\/\/www.slt-steuerberatung.at\/wp-content\/themes\/slt2018\/images\/rudolfsiart2018.vcf\">download vcard (.vcf)<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><strong>CV<\/strong><\/p>\n<p>&nbsp;<\/p>\n<table class=\"mceItemTable\" style=\"width: auto; height: 1056px;\" border=\"0\" cellspacing=\"0\" cellpadding=\"2\">\n<colgroup>\n<col span=\"2\" width=\"auto\" \/> <\/colgroup>\n<tbody>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\">1978<\/td>\n<td style=\"width: 1895px; height: 24px;\">Graduation from <a title=\"WU Wien\" href=\"http:\/\/www.wu.ac.at\/\" target=\"_blank\" rel=\"noopener\">Vienna University of Economics and Business<\/a> with a degree in Business Administration (Magister)<\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\"><\/td>\n<td style=\"width: 1895px; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\">1973 &#8211; 1979<\/td>\n<td style=\"width: 1895px; height: 24px;\"><strong>Commercial experience<\/strong> in small and medium-sized enterprises in the services sector<\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\"><\/td>\n<td style=\"width: 1895px; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\">1979 &#8211; 1983<\/td>\n<td style=\"width: 1895px; height: 24px;\"><strong>Professional experience <\/strong>in a major auditing firm and a tax consulting firm with a focus on small and medium-sized enterprises<\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\"><\/td>\n<td style=\"width: 1895px; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\">1983<\/td>\n<td style=\"width: 1895px; height: 24px;\">Certification as a<strong> tax consultant<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\"><\/td>\n<td style=\"width: 1895px; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\">1984<\/td>\n<td style=\"width: 1895px; height: 24px;\">Founding of the firm Mag. Siart + Team<\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\"><\/td>\n<td style=\"width: 1895px; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\">1985<\/td>\n<td style=\"width: 1895px; height: 24px;\">Certification as an <strong>auditor<\/strong> and tax consultant<\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\"><\/td>\n<td style=\"width: 1895px; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\">1985<\/td>\n<td style=\"width: 1895px; height: 24px;\"><strong>Sworn and certified court expert<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\"><\/td>\n<td style=\"width: 1895px; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\">1987<\/td>\n<td style=\"width: 1895px; height: 24px;\">Certification as a <strong>Fiscal Auditor<\/strong> and tax consultant<\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\"><\/td>\n<td style=\"width: 1895px; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 48px;\" valign=\"top\">\n<td style=\"width: 110px; height: 48px;\">1993 &#8211;<\/td>\n<td style=\"width: 1895px; height: 48px;\">Project manager of education &amp; training at the Austrian Chamber of Chartered Accountants and Tax Advisors &#8211; <a title=\"Kammer der Wirtschaftstreuh\u00e4nder\" href=\"http:\/\/www.kwt.or.at\" target=\"_blank\" rel=\"noopener\">Kammer der Wirtschaftstreuh\u00e4nder<\/a> and <strong>teaching<\/strong> (lectures and seminars) at the Academy of Chartered Accountants and Tax Advisors &#8211; <a title=\"Akademie der Wirtschaftstreuh\u00e4nder\" href=\"http:\/\/www.wt-akademie.at\" target=\"_blank\" rel=\"noopener\">Akademie der Wirtschaftstreuh\u00e4nder<\/a><\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\"><\/td>\n<td style=\"width: 1895px; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\">1995 &#8211;<\/td>\n<td style=\"width: 1895px; height: 24px;\">Coach for analysis of financial statements at major bank<\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\"><\/td>\n<td style=\"width: 1895px; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\">1998 &#8211;<\/td>\n<td style=\"width: 1895px; height: 24px;\">Coach in the training &amp; education system of the <a title=\"Federal Ministry of Justice\" href=\"http:\/\/www.bmj.gv.at\" target=\"_blank\" rel=\"noopener\">Federal Ministry of Justice<\/a><\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\"><\/td>\n<td style=\"width: 1895px; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\">1999 &#8211;<\/td>\n<td style=\"width: 1895px; height: 24px;\">Examiner for the Association of Sworn and Certified Court Experts<\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\"><\/td>\n<td style=\"width: 1895px; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\">1999 &#8211;<\/td>\n<td style=\"width: 1895px; height: 24px;\">Examiner for the Academy of Chartered Public Accountants and Tax Advisors &#8211; <a title=\"Akademie der Wirtschaftstreuh\u00e4nder\" href=\"http:\/\/www.wt-akademie.at\" target=\"_blank\" rel=\"noopener\">Akademie der Wirtschaftstreuh\u00e4nder<\/a><\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\"><\/td>\n<td style=\"width: 1895px; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\">2000<\/td>\n<td style=\"width: 1895px; height: 24px;\"><strong>Founding of Siart + Team Treuhand GmbH<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\"><\/td>\n<td style=\"width: 1895px; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\">2003 &#8211;<\/td>\n<td style=\"width: 1895px; height: 24px;\"><strong>Specialist writer<\/strong> on tax law matters<\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\"><\/td>\n<td style=\"width: 1895px; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\">2005 &#8211; 2010<\/td>\n<td style=\"width: 1895px; height: 24px;\">Austrian Athletics Association \u2013 treasurer<\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\"><\/td>\n<td style=\"width: 1895px; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\">2006 &#8211; 2010<\/td>\n<td style=\"width: 1895px; height: 24px;\">Coach of the <strong>Austrian athletics hammer throw team<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\"><\/td>\n<td style=\"width: 1895px; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\">2007 &#8211;<\/td>\n<td style=\"width: 1895px; height: 24px;\">Association of certified Court Experts &#8211; treasurer<\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\"><\/td>\n<td style=\"width: 1895px; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\">2014<\/td>\n<td style=\"width: 1895px; height: 24px;\">courtesy title <strong>Professor<\/strong>, awarded by the Federal Ministry of Education<\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\"><\/td>\n<td style=\"width: 1895px; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\" valign=\"top\">\n<td style=\"width: 110px; height: 24px;\">2018<\/td>\n<td style=\"width: 1895px; height: 24px;\">Founding of <strong>SLT Siart Lipkovich + Team GmbH &amp; Co KG<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 110px; height: 24px;\"><\/td>\n<td style=\"width: 1895px; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 110px; height: 24px;\">2018<\/td>\n<td style=\"width: 1895px; height: 24px;\">Founding of <strong>SLT Gutachten GmbH<br \/>\n<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 110px; height: 24px;\"><\/td>\n<td style=\"width: 1895px; height: 24px;\"><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 110px; height: 24px;\">2022<\/td>\n<td style=\"width: 1895px; height: 24px;\">Chair of the annual conference of Court Experts (Accounting and Auditing matters)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><strong>AREAS OF SPECIAL EXPERTISE <\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Consulting <\/strong>of small- and midsize companies (i.e. gastronomy, craft and trade, physicians), international corporations, nonprofit\u00a0 associations and sport clubs<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Strategic planning and consulting<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Expert reports<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Auditing<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><strong>PUBLICATIONS (selection)<br \/>\n<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Siart, Rudolf \/ Pohnert, Gerhard (Hrsg.) (2023): Handbuch des Buchsachverst\u00e4ndigen &#8211; Praxisleitfaden f\u00fcr Gutachten im Zivil- und Strafverfahren. 2. Auflage. Wien: Manz.<\/p>\n<p>&nbsp;<\/p>\n<p>Siart, Rudolf \/ Neuhold, Anreas \/ Rieder, Klaus (2021): Beurteilung der Zahlungs(un)f\u00e4higkeit aus Sicht des Buchsachverst\u00e4ndigen (Teil II). In: ZWF, Heft 4, Juli 2021, S. 144-149. <a href=\"https:\/\/www.slt-steuerberatung.at\/beurteilung-der-zahlungsunfaehigkeit-aus-sicht-des-buchsachverstaendigen-teil-ii\/\">read the Article<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>Siart, Rudolf \/ Neuhold, Anreas \/ Rieder, Klaus (2021): Beurteilung der Zahlungs(un)f\u00e4higkeit aus Sicht des Buchsachverst\u00e4ndigen (Teil I). In: ZWF, Heft 3, Mai 2021, S. 99-103. <a href=\"https:\/\/www.slt-steuerberatung.at\/zahlungsunfaehigkeit-teil1\/\">read the Article<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>Neumayr, Matthias \/ Siart, Rudolf. (2021): Die Unterhaltsbemessungsgrundlage von Selbst\u00e4ndigen. In: SWK, 2021, 1\/2, S. 57-63. <a href=\"https:\/\/www.diegutachter.at\/wp-content\/uploads\/2021\/01\/Unterhaltsbemessung_Selbstaendige_SWK_2021_01_Neumayr_Siart.pdf\">read the Article <\/a><\/p>\n<p>&nbsp;<\/p>\n<p>Neumayr, Matthias \/ Siart, Rudolf. (2020): Die Unterhaltsbemessungsgrundlage von Selbst\u00e4ndigen. In: iFamZ, 2020, 6, S. 352-357. <a href=\"https:\/\/www.diegutachter.at\/wp-content\/uploads\/2021\/01\/iFamZ_2020_06_Neumayr_Siart.pdf\">read the Article<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>Siart, Rudolf \/ Lipkovich, Ren\u00e9 (2020): Rechnungswesen und Jahresabschluss einfach verstehen. 2. Auflage. Graz: dbv-Verlag.<\/p>\n<p>&nbsp;<\/p>\n<p>Siart, Rudolf (2018): Einnahmen-Ausgaben-Rechnung in der Unternehmenspraxis. Wien: Linde Verlag.<\/p>\n<p>&nbsp;<\/p>\n<p>Siart, Rudolf (2017): Unterhaltsbemessung in der Praxis. In: SWK, 2017, 27, S. 1176-1179.<\/p>\n<p>&nbsp;<\/p>\n<p>Siart, Rudolf \/ D\u00fcrauer, Florian (2017): Praxishandbuch Unterhaltsbemessung. Wien: Linde Verlag.<\/p>\n<p>&nbsp;<\/p>\n<p>Siart, Rudolf \/ Rieder, Klaus (2017): Wann liegt Zahlungsunf\u00e4higkeit vor? In: ZWF, 2017, 5, S. 206-212.<\/p>\n<p>&nbsp;<\/p>\n<p>Siart, Rudolf (2017): Wie Sie Ihren Schritt in die Selbst\u00e4ndigkeit optimal planen. Unternehmensgr\u00fcndung. Herausgeber: ERSTE Bank und Sparkasse.<\/p>\n<p>&nbsp;<\/p>\n<p>Siart, Rudolf (2012): Unternehmer Know-how &#8211; Gr\u00fcndung, Steuern und Abgaben, BWL f\u00fcr Praktiker. Graz: Dbv-Verlag.<\/p>\n<p>&nbsp;<\/p>\n<p>Siart, Rudolf (2011): Den Jahresabschluss verstehen einfach gemacht: mit Hausverstand von den Grundlagen zur Analyse. Graz: Dbv-Verlag.<\/p>\n<p>&nbsp;<\/p>\n<p>Siart, Rudolf \/ Stegmayer, Dominik (2011): Steuer und Sozialversicherung im Sportverein: Praxishandbuch f\u00fcr Vereine und Sportler\/-innen. Grundlagen &amp; L\u00f6sungen. Wien: LexisNexis-Verlag. ARD Orac.<\/p>\n<p>&nbsp;<\/p>\n<p><a title=\"Publikationsliste Rudolf Siart\" href=\"https:\/\/www.siart.at\/wp-content\/uploads\/2017\/10\/171018_sd_publikationsliste_ms.pdf\" target=\"_blank\" rel=\"noopener\">list of publications<\/a> (PDF file)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax Consultant and Auditor &nbsp; Founder &amp; Partner of SLT Siart Lipkovich + Team GmbH &amp; Co KG &nbsp; Managing Director of SLT Gutachten GmbH &nbsp; Court Expert for the following fields: Cost accounting and calculation Bookkeeping, balance of accounts and financial statements Accounting and auditing matters Tax consulting Auditing Business valuation Over-indebtedness &amp; liquidity [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":542,"parent":21,"menu_order":2,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-450","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/www.slt-steuerberatung.at\/en\/wp-json\/wp\/v2\/pages\/450","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.slt-steuerberatung.at\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.slt-steuerberatung.at\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.slt-steuerberatung.at\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.slt-steuerberatung.at\/en\/wp-json\/wp\/v2\/comments?post=450"}],"version-history":[{"count":20,"href":"https:\/\/www.slt-steuerberatung.at\/en\/wp-json\/wp\/v2\/pages\/450\/revisions"}],"predecessor-version":[{"id":7960,"href":"https:\/\/www.slt-steuerberatung.at\/en\/wp-json\/wp\/v2\/pages\/450\/revisions\/7960"}],"up":[{"embeddable":true,"href":"https:\/\/www.slt-steuerberatung.at\/en\/wp-json\/wp\/v2\/pages\/21"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.slt-steuerberatung.at\/en\/wp-json\/wp\/v2\/media\/542"}],"wp:attachment":[{"href":"https:\/\/www.slt-steuerberatung.at\/en\/wp-json\/wp\/v2\/media?parent=450"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}