{"id":4868,"date":"2024-06-19T16:14:38","date_gmt":"2024-06-19T14:14:38","guid":{"rendered":"https:\/\/teamkindl.legal\/?post_type=team&#038;p=4868"},"modified":"2026-01-12T16:19:29","modified_gmt":"2026-01-12T15:19:29","slug":"caroline-toifl","status":"publish","type":"team","link":"https:\/\/teamkindl.legal\/en\/team\/caroline-toifl\/","title":{"rendered":"Caroline Kindl"},"content":{"rendered":"<section id=\"b-wfzonp_lztpowjp\" class=\"brxe-section\"><div id=\"b-zbinlx_lztpowjp\" class=\"brxe-container grid--2 grid--l-1\"><div id=\"b-cnmrsk_lztpowjp\" class=\"brxe-div\"><div class=\"brxe-gb-inner-blocks smart-spacing\">\n\n<h1 class=\"wp-block-heading\"><span class=\"small\">Dr<\/span> Caroline KINDL<\/h1>\n\n\n\n<h6 class=\"wp-block-heading is-style-default\">Partner | Attorney at law, Tax Advisor, Court-certified expert<\/h6>\n\n\n\n<p>CAROLINE KINDL founded the law firm KINDL.trusted in 2015. She is an experienced lawyer and tax advisor with a focus on those areas in which both expertise in criminal law and an increased understanding of economics are required. This applies in particular to complex economic criminal proceedings, tax proceedings and financial criminal proceedings. Clients describe her as a \u201cstrong personality with excellent negotiation and mediation skills\u201d. She is praised as an efficient thinker who never misses a single detail.<\/p>\n\n\n\n<p>CAROLINE KINDL studied law in Vienna and Sydney and obtained her doctorate at the University of Vienna during her time as a university assistant at the Institute for Financial Law. She is a renowned author, speaker and lecturer at the University of Vienna, a member of the Disciplinary Council of the Chamber of Tax Consultants and Auditors (KSW) and a member of the Association of Austrian Defense Lawyers.<\/p>\n\n\n<!--blockstudio\/ui\/accordion-group--><div class=\"accordion-group animate-preset-fadein-list  wp-block-ui-accordion-group\">\n<!--blockstudio\/ui\/accordion--><div class=\"accordion  wp-block-ui-accordion\">\n    <details>\n        <summary class=\"accordion-header\">\n            <div class=\"accordion-indicator\">\n                <div class=\"open\">\n                    <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\"><path d=\"M256 48C141.31 48 48 141.31 48 256s93.31 208 208 208 208-93.31 208-208S370.69 48 256 48zm80 224h-64v64a16 16 0 01-32 0v-64h-64a16 16 0 010-32h64v-64a16 16 0 0132 0v64h64a16 16 0 010 32z\"><\/path><\/svg>                <\/div>\n                <div class=\"close\">\n                    <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\"><path d=\"M256 48C141.31 48 48 141.31 48 256s93.31 208 208 208 208-93.31 208-208S370.69 48 256 48zm80 224H176a16 16 0 010-32h160a16 16 0 010 32z\"><\/path><\/svg>                <\/div>\n            <\/div>\n            \n            <h5 class=\"accordion-title\">Field of activity<\/h5>\n        <\/summary>\n        \n        <div class=\"accordion-content smart-spacing\">\n\n<ul class=\"wp-block-list\">\n<li>Commercial criminal proceedings<\/li>\n\n\n\n<li>Financial criminal proceedings<\/li>\n\n\n\n<li>Tax proceedings\/COVID-19 subsidy audits<\/li>\n\n\n\n<li>Investigation committees<\/li>\n\n\n\n<li>Expert opinions\/Legal opinions<\/li>\n<\/ul>\n\n<\/div>\n    <\/details>\n<\/div>\n\n\n\n<!--blockstudio\/ui\/accordion--><div class=\"accordion  wp-block-ui-accordion\">\n    <details>\n        <summary class=\"accordion-header\">\n            <div class=\"accordion-indicator\">\n                <div class=\"open\">\n                    <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\"><path d=\"M256 48C141.31 48 48 141.31 48 256s93.31 208 208 208 208-93.31 208-208S370.69 48 256 48zm80 224h-64v64a16 16 0 01-32 0v-64h-64a16 16 0 010-32h64v-64a16 16 0 0132 0v64h64a16 16 0 010 32z\"><\/path><\/svg>                <\/div>\n                <div class=\"close\">\n                    <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\"><path d=\"M256 48C141.31 48 48 141.31 48 256s93.31 208 208 208 208-93.31 208-208S370.69 48 256 48zm80 224H176a16 16 0 010-32h160a16 16 0 010 32z\"><\/path><\/svg>                <\/div>\n            <\/div>\n            \n            <h5 class=\"accordion-title\">Professional licenses<\/h5>\n        <\/summary>\n        \n        <div class=\"accordion-content smart-spacing\">\n\n<ul class=\"wp-block-list\">\n<li>Tax consultant since 2011, WT232656<\/li>\n\n\n\n<li>Attorney at law since 2015, R190077<\/li>\n\n\n\n<li>Generally sworn and court-certified expert since 2022, W934549<\/li>\n<\/ul>\n\n<\/div>\n    <\/details>\n<\/div>\n\n\n\n<!--blockstudio\/ui\/accordion--><div class=\"accordion  wp-block-ui-accordion\">\n    <details>\n        <summary class=\"accordion-header\">\n            <div class=\"accordion-indicator\">\n                <div class=\"open\">\n                    <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\"><path d=\"M256 48C141.31 48 48 141.31 48 256s93.31 208 208 208 208-93.31 208-208S370.69 48 256 48zm80 224h-64v64a16 16 0 01-32 0v-64h-64a16 16 0 010-32h64v-64a16 16 0 0132 0v64h64a16 16 0 010 32z\"><\/path><\/svg>                <\/div>\n                <div class=\"close\">\n                    <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\"><path d=\"M256 48C141.31 48 48 141.31 48 256s93.31 208 208 208 208-93.31 208-208S370.69 48 256 48zm80 224H176a16 16 0 010-32h160a16 16 0 010 32z\"><\/path><\/svg>                <\/div>\n            <\/div>\n            \n            <h5 class=\"accordion-title\">Professional experience<\/h5>\n        <\/summary>\n        \n        <div class=\"accordion-content smart-spacing\">\n\n<ul class=\"wp-block-list\">\n<li>with KINDL.trusted since 2015<\/li>\n\n\n\n<li>Baker &amp; McKenzie<\/li>\n\n\n\n<li>Court internship, Vienna Public Prosecutor&#8217;s Office, BGHS<\/li>\n\n\n\n<li>Cabinet Federal Ministry of Justice<\/li>\n\n\n\n<li>BDO tax consultancy<\/li>\n\n\n\n<li>Institute for Financial Law, University Assistant<\/li>\n<\/ul>\n\n<\/div>\n    <\/details>\n<\/div>\n\n\n\n<!--blockstudio\/ui\/accordion--><div class=\"accordion  wp-block-ui-accordion\">\n    <details>\n        <summary class=\"accordion-header\">\n            <div class=\"accordion-indicator\">\n                <div class=\"open\">\n                    <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\"><path d=\"M256 48C141.31 48 48 141.31 48 256s93.31 208 208 208 208-93.31 208-208S370.69 48 256 48zm80 224h-64v64a16 16 0 01-32 0v-64h-64a16 16 0 010-32h64v-64a16 16 0 0132 0v64h64a16 16 0 010 32z\"><\/path><\/svg>                <\/div>\n                <div class=\"close\">\n                    <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\"><path d=\"M256 48C141.31 48 48 141.31 48 256s93.31 208 208 208 208-93.31 208-208S370.69 48 256 48zm80 224H176a16 16 0 010-32h160a16 16 0 010 32z\"><\/path><\/svg>                <\/div>\n            <\/div>\n            \n            <h5 class=\"accordion-title\">Education<\/h5>\n        <\/summary>\n        \n        <div class=\"accordion-content smart-spacing\">\n\n<ul class=\"wp-block-list\">\n<li>Doctorate in Law, University of Vienna<\/li>\n\n\n\n<li>Diploma studies in Law, University of Vienna &amp; Sydney<\/li>\n\n\n\n<li>Language school, Barcelona<\/li>\n\n\n\n<li>HTL for structural engineering, Innsbruck<\/li>\n<\/ul>\n\n<\/div>\n    <\/details>\n<\/div>\n\n\n\n<!--blockstudio\/ui\/accordion--><div class=\"accordion  wp-block-ui-accordion\">\n    <details>\n        <summary class=\"accordion-header\">\n            <div class=\"accordion-indicator\">\n                <div class=\"open\">\n                    <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\"><path d=\"M256 48C141.31 48 48 141.31 48 256s93.31 208 208 208 208-93.31 208-208S370.69 48 256 48zm80 224h-64v64a16 16 0 01-32 0v-64h-64a16 16 0 010-32h64v-64a16 16 0 0132 0v64h64a16 16 0 010 32z\"><\/path><\/svg>                <\/div>\n                <div class=\"close\">\n                    <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\"><path d=\"M256 48C141.31 48 48 141.31 48 256s93.31 208 208 208 208-93.31 208-208S370.69 48 256 48zm80 224H176a16 16 0 010-32h160a16 16 0 010 32z\"><\/path><\/svg>                <\/div>\n            <\/div>\n            \n            <h5 class=\"accordion-title\">Languages<\/h5>\n        <\/summary>\n        \n        <div class=\"accordion-content smart-spacing\">\n\n<ul class=\"wp-block-list\">\n<li>German<\/li>\n\n\n\n<li>English<\/li>\n<\/ul>\n\n<\/div>\n    <\/details>\n<\/div>\n\n\n\n<!--blockstudio\/ui\/accordion--><div class=\"accordion  wp-block-ui-accordion\">\n    <details>\n        <summary class=\"accordion-header\">\n            <div class=\"accordion-indicator\">\n                <div class=\"open\">\n                    <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\"><path d=\"M256 48C141.31 48 48 141.31 48 256s93.31 208 208 208 208-93.31 208-208S370.69 48 256 48zm80 224h-64v64a16 16 0 01-32 0v-64h-64a16 16 0 010-32h64v-64a16 16 0 0132 0v64h64a16 16 0 010 32z\"><\/path><\/svg>                <\/div>\n                <div class=\"close\">\n                    <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\"><path d=\"M256 48C141.31 48 48 141.31 48 256s93.31 208 208 208 208-93.31 208-208S370.69 48 256 48zm80 224H176a16 16 0 010-32h160a16 16 0 010 32z\"><\/path><\/svg>                <\/div>\n            <\/div>\n            \n            <h5 class=\"accordion-title\">Selected publications<\/h5>\n        <\/summary>\n        \n        <div class=\"accordion-content smart-spacing\">\n\n<ul class=\"wp-block-list\">\n<li>Toifl\/Gangl, Abzugsf&auml;higkeit der f&uuml;r eine Selbstanzeige anfallenden Steuerberatungskosten beim potenziell haftenden Organwalter, in: ZSS 2024, 43&nbsp;<\/li>\n\n\n\n<li>Toifl\/Tober, Selbstanzeige und t&auml;tige Reue: &Auml;hnlich, aber anders, in: ZSS 2023, 68&nbsp;<\/li>\n\n\n\n<li>Toifl\/Sautter, Selbstanzeige durch das Organ einer juristischen Person &ndash; sind die daf&uuml;r anfallenden Steuerberatungskosten beim Organwalter steuerlich abzugsf&auml;hig?, in: ZSS 2022, 159&nbsp;<\/li>\n\n\n\n<li>Toifl\/Sautter, Wie der Fiskus im Ausland geparktes Geld aufsp&uuml;rt, in GEWINN 2022&nbsp;<\/li>\n\n\n\n<li>Toifl\/Sautter, Wenn Hilfe ausgen&uuml;tzt wird, in: &Ouml;GSWissen 2021, 31&nbsp;<\/li>\n\n\n\n<li>Toifl\/Hosp, Sportlerpauschalierung &ndash; Schwarzarbeit im Sport oder doch pauschale Reiseaufwandsentsch&auml;digung?, in: SWK 2021, 877&nbsp;<\/li>\n\n\n\n<li>Toifl\/Sautter, Die Steuern der anderen zahlen, in: Bauzeitung &Ouml;sterreich 2020, 32&nbsp;<\/li>\n\n\n\n<li>Toifl, Sind Strafverteidigungskosten in Wirtschaftsstrafverfahren steuerlich abzugsf&auml;hig?, in: ZWF 2020, 263&nbsp;<\/li>\n\n\n\n<li>Toifl\/Sautter, Verlust der Gewerbe&shy;berechtigung, in: SWK 2020, 1275&nbsp;<\/li>\n\n\n\n<li>Toifl\/Eisl, Problem und L&ouml;sung zur Empf&auml;ngerbenennung nach &sect;162 BAO, in: ZSS 2020, 93&nbsp;&nbsp;<\/li>\n<\/ul>\n\n<\/div>\n    <\/details>\n<\/div>\n\n\n<\/div>\n<\/div><\/div><div class=\"brxe-div\"><div class=\"brxe-div grid--2 gap--xs shadow shadow-bottom-full grid--s-1\" data-animate=\"preset-fadein-children\"><div id=\"b-affpin_lztpowjp\" class=\"brxe-div smart-spacing\"><img loading=\"lazy\" decoding=\"async\" width=\"788\" height=\"1024\" src=\"https:\/\/teamkindl.legal\/wp-content\/uploads\/2024\/08\/kindl_Caroline_Toifl-788x1024.jpg\" class=\"brxe-image radius radius-top-right aspect--3-4 css-filter size-large\" alt=\"Caroline Toifl\" srcset=\"https:\/\/teamkindl.legal\/wp-content\/uploads\/2024\/08\/kindl_Caroline_Toifl-788x1024.jpg 788w, https:\/\/teamkindl.legal\/wp-content\/uploads\/2024\/08\/kindl_Caroline_Toifl-231x300.jpg 231w, https:\/\/teamkindl.legal\/wp-content\/uploads\/2024\/08\/kindl_Caroline_Toifl-768x998.jpg 768w, https:\/\/teamkindl.legal\/wp-content\/uploads\/2024\/08\/kindl_Caroline_Toifl-1182x1536.jpg 1182w, https:\/\/teamkindl.legal\/wp-content\/uploads\/2024\/08\/kindl_Caroline_Toifl.jpg 1500w\" sizes=\"auto, (max-width: 788px) 100vw, 788px\" \/><\/div><div id=\"b-vlavza_lztpowjp\" class=\"brxe-div smart-spacing\"><div id=\"b-waddby_lztpowjp\" data-script-id=\"waddby_lztpowjp\" class=\"brxe-video radius radius-bottom-left aspect--3-4\"><video src=\"https:\/\/teamkindl.legal\/wp-content\/uploads\/2024\/06\/video_caroline_toifl.mp4\" preload=\"metadata\" autoplay playsinline onclick=\"this.paused ? this.play() : this.pause()\" loop muted poster=\"https:\/\/teamkindl.legal\/wp-content\/uploads\/2024\/06\/scene_caroline_toifl-1-769x1024.jpg\"><p>Your browser does not support the video tag.<\/p><\/video><\/div><\/div><\/div><div id=\"b-kmvhls_lztpowjp\" class=\"brxe-div smart-spacing\"><h3 class=\"brxe-heading\">Contact<\/h3><div id=\"b-qhhugr_lztpowjp\" class=\"brxe-text\"><p>T +43 1 997 42 91 \u2013 1<\/p>\n<p>E\u00a0<a href=\"mailto:office@teamkindl.legal\" rel=\"noopener noreferrer\" target=\"_blank\">office@teamkindl.legal<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/section>\n\n<div id=\"b-dusuue_m06d4mvc\" class=\"brxe-div swiper-container opinion-group\" data-swiper-options=\"{&quot;loop&quot;:false,&quot;grabCursor&quot;:true,&quot;slidesPerView&quot;:1,&quot;pagination&quot;:{&quot;el&quot;:&quot;.swiper-pagination&quot;,&quot;type&quot;:&quot;fraction&quot;},&quot;navigation&quot;:{&quot;nextEl&quot;:&quot;.swiper-arrow-next&quot;,&quot;prevEl&quot;:&quot;.swiper-arrow-prev&quot;}}\"><div class=\"brxe-gb-inner-blocks swiper-wrapper\">\n<section id=\"b-wwbpvr_m3zpk24v\" class=\"brxe-section swiper-slide opinion-single\"><div id=\"b-urljvb_m3zpk24v\" class=\"brxe-container opinion\"><div id=\"b-pgiqmt_m3zpk24v\" class=\"brxe-div opinion__logo\"><figure class=\"brxe-image opinion__image tag\"><img decoding=\"async\" src=\"https:\/\/teamkindl.legal\/wp-content\/uploads\/2024\/08\/kindl_opinions_badge.svg\" class=\"css-filter size-full\" alt=\"KINDL Opinions\" \/><\/figure><\/div><div id=\"b-kokbnb_m3zpk24v\" class=\"brxe-div opinion__opinion\"><div id=\"b-mcayjq_m3zpk24v\" class=\"brxe-div opinion__stars\" data-animate=\"preset-fadein-stars\"><i class=\"ion-ios-star brxe-icon opinion__icon\"><\/i><i class=\"ion-ios-star brxe-icon opinion__icon\"><\/i><i class=\"ion-ios-star brxe-icon opinion__icon\"><\/i><i class=\"ion-ios-star brxe-icon opinion__icon\"><\/i><i class=\"ion-ios-star brxe-icon opinion__icon\"><\/i><\/div><h3 class=\"brxe-heading opinion__heading\">Expertise and humanity<\/h3><p class=\"brxe-text-basic opinion__text\">I am extremely satisfied with the advice and support I received. I felt that I was in very good hands from start to finish. Thanks to their structured and targeted approach, my issue was resolved successfully and quickly. The successful solution speaks for the quality of the work. I particularly appreciate the transparent communication and the feeling of being really well looked after.<\/p><a class=\"brxe-text-link opinion__link\" target=\"_blank\" aria-label=\"Link zu \"><span data-gbrx-id=\"gb-goxugh\" data-gbrx-subfield=\"text\" >meinanwalt.at<\/span><\/a><\/div><\/div><\/section>\n<section id=\"b-wwbpvr_m06d4tz8\" class=\"brxe-section swiper-slide opinion-single\"><div id=\"b-urljvb_m06d4tz8\" class=\"brxe-container opinion\"><div id=\"b-pgiqmt_m06d4tz8\" class=\"brxe-div opinion__logo\"><figure class=\"brxe-image opinion__image tag\"><img decoding=\"async\" src=\"https:\/\/teamkindl.legal\/wp-content\/uploads\/2024\/08\/kindl_opinions_badge.svg\" class=\"css-filter size-full\" alt=\"KINDL Opinions\" \/><\/figure><\/div><div id=\"b-kokbnb_m06d4tz8\" class=\"brxe-div opinion__opinion\"><div id=\"b-mcayjq_m06d4tz8\" class=\"brxe-div opinion__stars\" data-animate=\"preset-fadein-stars\"><i class=\"ion-ios-star brxe-icon opinion__icon\"><\/i><i class=\"ion-ios-star brxe-icon opinion__icon\"><\/i><i class=\"ion-ios-star brxe-icon opinion__icon\"><\/i><i class=\"ion-ios-star brxe-icon opinion__icon\"><\/i><i class=\"ion-ios-star brxe-icon opinion__icon\"><\/i><\/div><h3 class=\"brxe-heading opinion__heading\">Great combination<\/h3><p class=\"brxe-text-basic opinion__text\">I am pleased that you, dear Dr. KINDL, are personally handling our case, as it is a very special case that requires both tax law and proper litigation. I greatly appreciate your competence and expertise and find the combination of &#8216;tax consultant and lawyer&#8217; unique in Austria.<\/p><a class=\"brxe-text-link opinion__link\" target=\"_blank\" aria-label=\"Link zu \"><span data-gbrx-id=\"gb-goxugh\" data-gbrx-subfield=\"text\" >meinanwalt.at<\/span><\/a><\/div><\/div><\/section>\n<\/div><div id=\"b-tjmfii_m06d4mvc\" class=\"brxe-container\"><i id=\"b-pzhigl_m06d4mvc\" class=\"ion-ios-arrow-back brxe-icon swiper-arrow-prev\"><\/i><div class=\"brxe-div swiper-pagination\"><\/div><i id=\"b-dqhpnb_m06d4mvc\" class=\"ion-ios-arrow-forward brxe-icon swiper-arrow-next\"><\/i><\/div><\/div>","protected":false},"featured_media":2764,"template":"","meta":{"_acf_changed":true,"_links_to":"","_links_to_target":""},"filter_position":[47],"class_list":["post-4868","team","type-team","status-publish","has-post-thumbnail","hentry","filter_position-partner-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/teamkindl.legal\/en\/wp-json\/wp\/v2\/team\/4868","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/teamkindl.legal\/en\/wp-json\/wp\/v2\/team"}],"about":[{"href":"https:\/\/teamkindl.legal\/en\/wp-json\/wp\/v2\/types\/team"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/teamkindl.legal\/en\/wp-json\/wp\/v2\/media\/2764"}],"wp:attachment":[{"href":"https:\/\/teamkindl.legal\/en\/wp-json\/wp\/v2\/media?parent=4868"}],"wp:term":[{"taxonomy":"filter_position","embeddable":true,"href":"https:\/\/teamkindl.legal\/en\/wp-json\/wp\/v2\/filter_position?post=4868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}