{"id":2361,"date":"2020-01-27T10:00:00","date_gmt":"2020-01-27T09:00:00","guid":{"rendered":"https:\/\/www.spitzweg.com\/berater\/franz-xaver-ostermayer\/"},"modified":"2026-06-30T09:59:33","modified_gmt":"2026-06-30T07:59:33","slug":"franz-xaver-ostermayer","status":"publish","type":"avada_portfolio","link":"https:\/\/www.spitzweg.com\/en\/berater\/franz-xaver-ostermayer\/","title":{"rendered":"FRANZ XAVER OSTERMAYER"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling berater\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_2_3 2_3 fusion-two-third fusion-column-first\" style=\"--awb-bg-blend:overlay;--awb-bg-size:cover;width:66.666666666667%;width:calc(66.666666666667% - ( ( 4% ) * 0.66666666666667 ) );margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\"><h1 style=\"font-size: 35px; color: #004366;\">FRANZ XAVER OSTERMAYER<\/h1>\n<p>Franz Ostermayer is an auditor, tax advisor and partner at SPITZWEG Partnership mbB .<\/p>\n<\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:5px;margin-bottom:30px;width:100%;max-width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#eeeeee;border-color:#eeeeee;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-text fusion-text-2\"><div class=\"ce_text first block\">\n<div class=\"ce_text first block\">\n<h2 class=\"fusion-responsive-typography-calculated\" style=\"--fontsize: 18; line-height: 1.1; --minfontsize: 18;\" data-fontsize=\"18\" data-lineheight=\"19.8px\">Expertise<\/h2>\n<p>Business successions \/ Business restructuring \/ Reorganisation \/ Corporate transactions \/ Corporate pensions<\/p>\n<\/div>\n<div class=\"ce_text block\">\n<h2 class=\"fusion-responsive-typography-calculated\" style=\"--fontsize: 18; line-height: 1.1; --minfontsize: 18;\" data-fontsize=\"18\" data-lineheight=\"19.8px\">Certification<\/h2>\n<p>Auditor since 1994<br \/>\nTax advisor since 1988<\/p>\n<\/div>\n<div class=\"ce_text block\">\n<h2 class=\"fusion-responsive-typography-calculated\" style=\"--fontsize: 18; line-height: 1.1; --minfontsize: 18;\" data-fontsize=\"18\" data-lineheight=\"19.8px\">Year of birth<\/h2>\n<p>1958<\/p>\n<\/div>\n<div class=\"ce_text block\">\n<h2 class=\"fusion-responsive-typography-calculated\" style=\"--fontsize: 18; line-height: 1.1; --minfontsize: 18;\" data-fontsize=\"18\" data-lineheight=\"19.8px\">Languages<\/h2>\n<p>German, English<\/p>\n<\/div>\n<div class=\"ce_text block\">\n<h2 class=\"fusion-responsive-typography-calculated\" style=\"--fontsize: 18; line-height: 1.1; --minfontsize: 18;\" data-fontsize=\"18\" data-lineheight=\"19.8px\">Studies<\/h2>\n<p>Ludwig Maximilian University of Munich (LMU)<\/p>\n<\/div>\n<div class=\"ce_text block\">\n<h2 class=\"fusion-responsive-typography-calculated\" style=\"--fontsize: 18; line-height: 1.1; --minfontsize: 18;\" data-fontsize=\"18\" data-lineheight=\"19.8px\">E-Mail<\/h2>\n<p><a class=\"email\" href=\"&#x6d;&#97;&#105;l&#x74;&#x6f;&#58;f&#x72;&#x61;&#110;z&#x2e;&#x6f;&#115;t&#x65;&#x72;&#109;a&#x79;&#x65;&#114;&#64;&#x73;&#x70;&#105;&#116;z&#x77;&#x65;&#103;&#46;&#x63;&#x6f;&#109;\">&#x66;&#114;&#x61;&#x6e;&#122;&#x2e;&#x6f;&#115;&#x74;&#x65;&#114;&#x6d;&#x61;y&#x65;&#x72;&#64;&#x73;&#112;i&#x74;&#122;w&#x65;&#103;&#46;&#x63;&#111;m<\/a><\/p>\n<\/div>\n<div class=\"ce_text last block\">\n<h2 class=\"fusion-responsive-typography-calculated\" data-fontsize=\"25\" data-lineheight=\"27.5px\">Assistant<\/h2>\n<p>Kerstin Langer<\/p>\n<p>Tel +49 89 678006\u00a0631<br \/>\nFax +49 89 678006 111<br \/>\nE-Mail\u00a0<a class=\"email\" href=\"&#x6d;&#97;&#105;l&#x74;&#x6f;&#58;k&#x65;&#x72;&#115;ti&#x6e;&#46;&#108;a&#x6e;&#x67;&#101;r&#x40;&#x73;&#112;&#105;t&#x7a;&#x77;&#101;g&#x2e;&#x63;&#111;m\">&#x6b;&#x65;&#x72;&#x73;&#x74;&#x69;&#x6e;&#x2e;&#x6c;&#x61;&#x6e;&#103;&#101;&#114;&#64;&#115;&#112;&#105;tzweg&#46;&#x63;&#x6f;&#x6d;<\/a><\/p>\n<\/div>\n<\/div>\n<\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:5px;margin-bottom:30px;width:100%;max-width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#eeeeee;border-color:#eeeeee;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_3 1_3 fusion-one-third fusion-column-last\" style=\"--awb-padding-top:20px;--awb-padding-right:20px;--awb-padding-bottom:20px;--awb-padding-left:20px;--awb-bg-color:#eeeeee;--awb-bg-color-hover:#eeeeee;--awb-bg-size:cover;width:33.333333333333%;width:calc(33.333333333333% - ( ( 4% ) * 0.33333333333333 ) );\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-3\"><h4 style=\"margin-top: 0;\">PUBLICATIONS<\/h4>\n<\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last publikationen\" style=\"--awb-padding-top:0px;--awb-padding-right:0px;--awb-padding-bottom:0px;--awb-padding-left:0px;--awb-bg-blend:overlay;--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-blog-shortcode fusion-blog-shortcode-20 fusion-blog-archive fusion-blog-layout-medium fusion-blog-infinite fusion-blog-no-images\"><div class=\"fusion-posts-container fusion-posts-container-infinite fusion-posts-container-load-more fusion-no-meta-info\" data-pages=\"3\"><article id=\"blog-20-post-3736\" class=\"post type-post format-standard fusion-post-medium post-3736 veroeffentlichungen type-veroeffentlichungen status-publish hentry kategorien_publikationen-publikationen_ostermayer\">\n<div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\">Praxishandbuch Unterst\u00fctzungskasse Steuerrecht &#8211; Bilanzierung &#8211; Zivilrecht<\/h2><div class=\"fusion-post-content-container\"><p>Praxishandbuch Unterst\u00fctzungskasse<br>\nSteuerrecht \u2013 Bilanzierung \u2013 Zivilrecht<br>\n(Hrsg.: DK bAV eG)<br>\nBOORBERG Verlag<\/p>\n<p>Mitautor: Franz Ostermayer    <\/p>\n<\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/article>\n<article id=\"blog-20-post-2737\" class=\"post type-post format-standard fusion-post-medium post-2737 veroeffentlichungen type-veroeffentlichungen status-publish hentry kategorien_publikationen-publikationen_ostermayer\">\n<div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\">Zeitlich inkongruente Gewinnaussch\u00fcttung bei KapG als steuerliches Gestaltungsmittel zur Innenfinanzierung<\/h2><div class=\"fusion-post-content-container\"><p><a href=\"https:\/\/www.spitzweg.com\/wp-content\/uploads\/2018\/06\/bb-43-2017-Ostermayer.pdf\">Zeitlich inkongruente Gewinnaussch\u00fcttung bei KapG als steuerliches Gestaltungsmittel zur Innenfinanzierung<\/a><\/p>\n<p>Franz Ostermayer | BB 2017    <\/p>\n<\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/article>\n<article id=\"blog-20-post-2500\" class=\"post type-post format-standard fusion-post-medium post-2500 veroeffentlichungen type-veroeffentlichungen status-publish hentry kategorien_publikationen-publikationen_ostermayer\">\n<div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\">Das Recht der betrieblichen Altersversorgung<\/h2><div class=\"fusion-post-content-container\"><p>Hrsg. Uckermann\/Fuhrmanns\/Ostermayer\/Doetsch<br>\nHerausgeberschaft und Kommentierung zur \u00dcbertragung, Auslagerung und Abfindung von\u00a0Pensionsverpflichtungen und zur Gesellschafter-Gesch\u00e4ftsf\u00fchrerversorgung<br>\nM\u00fcnchen, 2014<\/p>\n<\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/article>\n<\/div><div class=\"fusion-infinite-scroll-trigger\"><\/div><div class=\"pagination infinite-scroll clearfix\" style=\"display:none;\"><span class=\"current\">1<\/span><a href=\"https:\/\/www.spitzweg.com\/en\/wp-json\/wp\/v2\/avada_portfolio\/2361\/page\/2\/\" class=\"inactive\">2<\/a><a class=\"pagination-next\" rel=\"next\" href=\"https:\/\/www.spitzweg.com\/en\/wp-json\/wp\/v2\/avada_portfolio\/2361\/page\/2\/\"><span class=\"page-text\">Next<\/span><span class=\"page-next\"><\/span><\/a><\/div><div class=\"fusion-clearfix\"><\/div><button class=\"fusion-load-more-button fusion-blog-button fusion-clearfix\">Load More Posts<\/button><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>CHARTERED ACCOUNTANT<br \/>\nTAX ADVISOR<\/p>\n","protected":false},"author":7,"featured_media":1126,"menu_order":4,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"portfolio_category":[59],"portfolio_skills":[],"portfolio_tags":[],"class_list":["post-2361","avada_portfolio","type-avada_portfolio","status-publish","format-standard","has-post-thumbnail","hentry","portfolio_category-steuerrecht-en"],"_links":{"self":[{"href":"https:\/\/www.spitzweg.com\/en\/wp-json\/wp\/v2\/avada_portfolio\/2361","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.spitzweg.com\/en\/wp-json\/wp\/v2\/avada_portfolio"}],"about":[{"href":"https:\/\/www.spitzweg.com\/en\/wp-json\/wp\/v2\/types\/avada_portfolio"}],"author":[{"embeddable":true,"href":"https:\/\/www.spitzweg.com\/en\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.spitzweg.com\/en\/wp-json\/wp\/v2\/comments?post=2361"}],"version-history":[{"count":11,"href":"https:\/\/www.spitzweg.com\/en\/wp-json\/wp\/v2\/avada_portfolio\/2361\/revisions"}],"predecessor-version":[{"id":23069,"href":"https:\/\/www.spitzweg.com\/en\/wp-json\/wp\/v2\/avada_portfolio\/2361\/revisions\/23069"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.spitzweg.com\/en\/wp-json\/wp\/v2\/media\/1126"}],"wp:attachment":[{"href":"https:\/\/www.spitzweg.com\/en\/wp-json\/wp\/v2\/media?parent=2361"}],"wp:term":[{"taxonomy":"portfolio_category","embeddable":true,"href":"https:\/\/www.spitzweg.com\/en\/wp-json\/wp\/v2\/portfolio_category?post=2361"},{"taxonomy":"portfolio_skills","embeddable":true,"href":"https:\/\/www.spitzweg.com\/en\/wp-json\/wp\/v2\/portfolio_skills?post=2361"},{"taxonomy":"portfolio_tags","embeddable":true,"href":"https:\/\/www.spitzweg.com\/en\/wp-json\/wp\/v2\/portfolio_tags?post=2361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}