Tax in Austria

Binder Grösswang

The large team at Binder Grösswang covers a range of tax issues, advising national and international companies in matters pertaining to international and EU tax law, restructuring, transfer pricing, transactional tax, tax audits and litigation. The tax practice is closely aligned with the firm’s private client portfolio, offering (U)HNWI advice on private wealth and tax litigation. Christian Wimpissinger, who focuses on double taxation treaties, litigation, and accounting law, and Clemens Willvonseder, whose expertise lies in corporate and transactional tax, as well as VAT and stamp duty law, lead the team. Barbara Gangl‘s prior experience at the Austrian Federal Tax Court strengthens the team’s litigation work, and Manuela Wenger assists on social security matters.

Responsables de la pratique:

Christian Wimpissinger; Clemens Willvonseder


Autres avocats clés:

Barbara Gangl; Manuela Wenger


Les références

‘I have used and worked with the tax department extensively on a number of inbound and outbound matters and have always been very pleased with the quality and timing of advice received. They have always returned with solutions-oriented advice, where possible.’

‘Christian Wimpissinger is very smart, very capable and very responsive. I very much appreciate Christian’s precision, conciseness and solutions-oriented approach to a very complex area of law (tax). I only wish I had more Austrian matters for greater occasion to work with Christian!’

‘Very responsive and competent with cutting-edge technical skills in international taxation. Understand industries and business.’

Principaux clients

AG Capital Austria, Austrian Growth Capital Fund


Agilent Technologies


Air Liquide


Atos IT Solutions and Services GmbH


Attestor Capital LLP


Auto1-Group


AUVA (Public Accident Insurance)


AXA Gruppe


BNP Paribas


ChargePoint Holdings


Compagnie de Saint-Gobain


Danone


Deezer


DPE (Deutsche Private Equity)


Egeria


Europcar


IBM


Insight Partners


IsoPlus


Johnson & Johnson


Kärntner Beteiligungsverwaltung (Holding Company of the State of Carinthia)


Macquarie Group (various Austrian and international (UK, AUS) entities)


Mayr-Melnhof


Michelin Reifenwerke AG & Co. KGaA


Mubadala


Mutares


Pritzker Private Capital, Vertellus


Radancy


Renault Austria


Sanofi Schneider Electrics


Société Générale


The Interpublic Group of Companies (IPG)


Trill Impact


VINCI


Principaux dossiers


  • Advised the private equity firm Egeria on the tax aspects concerning its acquisition of Isoplus, an Austrian/German manufacturer of insulated plumbing.
  • Advised Macquarie Asset Management on the tax aspects of its acquisition of a substantial minority stake in Best in Parking, a major Austrian car park operator, by way of a capital increase.
  • Advised Attestor Capital LLP and Interritus Limited, the indirect shareholders of Kommunalkredit Austria AG, on the sale of Kommunalkredit Austria AG to the Swedish financial investor group Altor.

bpv Hügel

Boasting a roster of dual-qualified practitioners, bpv Hügel‘s tax practice draws in clients seeking advice across a range of complex contentious and non-contentious matters, including corporate transactions and disputes, cross-border mandates, tax controversies and fiscal criminal law proceedings. The team also advises on the tax elements of private wealth management for HNWI. Practice head Gerald Schachner has an excellent reputation in tax structuring and reorganisations, while tax dispute and fiscal criminal law expert Kornelia Wittmann and transactions specialist Nicolas Wolski are equally lauded for their technical know-how and experience.

Responsables de la pratique:

Gerald Schachner


Autres avocats clés:

Kornelia Wittmann; Nicolas Wolski


Les références

‘The entire team is extremely skilled and provides excellent integrated advice on corporate and tax law matters. The advice is always well founded, and also pragmatic and practical.’

‘Gerald Schachner is an excellent adviser at the interface between tax and corporate law, very pragmatic and solution-oriented.’

‘Kornelia Wittmann is an excellent adviser, very responsive and proactive.’

Principaux clients

IMMOFINANZ Group


European Directories Group


BP Plc and BP Europe SE


F.A. Food Art Enterprises Limited


Unibail-Rodamco-Westfield


Luxembourg ESG Fund


Principaux dossiers


  • Advised Unibail-Rodamco-Westfield on the corporate restructuring of its shareholdings in the two largest Austrian shopping centres.
  • Advised Triton and its portfolio company, European Directories Group, on the sale of dogado group to international private equity firm Cinven and global investor Ontario Teachers’ Pension Plan Board.
  • Advised a noteworthy European private equity fund on a deal involving multiple jurisdictions such as Austria, Italy, the US and Brazil and requiring team expertise to analyse complex accounting, tax, IP and trademark issues in connection with the transaction.

Cerha Hempel

Recognised for both its broad coverage as well as the targeted specialisations of its team members, Cerha Hempel‘s tax practice is a prime choice for national and international organisations, non-profits, companies and UHNWI seeking advice on transactional tax, tax aspects of M&A deals, tax structuring and reorganisations, international tax law, and fiscal criminal law. Johannes Prinz and Benjamin Twardosz co-head the team, the former a corporate taxation and litigation specialist and the latter hailed for his expertise in litigation and stamp duty. Banking and finance practice head Peter Knobl assists with AIF, UCITS, and financial instrument taxation.

Responsables de la pratique:

Johannes Prinz; Benjamin Twardosz


Autres avocats clés:

Peter Knobl; Lorenz Pracht; Christoph Schimmer


Les références

‘The key strengths are the experience and dedication of the team; great cooperation. They are very responsive and focused on finding efficient solutions. The team provides highly professional and competent advice.’

‘Benjamin Twardosz and Christoph Schimmer are excellent lawyers with broad experience, always helpful, business-oriented, very responsive and able to accommodate the client’s request in the most efficient way.’

‘Highly professional and comfortable in their field.’

Principaux clients

Ground Truth Solutions


AIG Asset Management Contrarian Capital Management Pacific Investment Management Mondea Deuda Latinoamericana Fondo de Inversion Mondeda Latin American Corporate Debt


Deutsche Telekom AG


Allen & Overy LLP


Deutsche Beteiligungs AG (DBAG)


IFF International Flavors & Fragrances Inc


Polar Capital Funds Plc, MFS Meridian Funds SICAV


Principaux dossiers


  • Advised a trust/the trustee of a UHNWI on various tax issues regarding the potential relocation of the UHNWI to Austria.
  • Advised the Brazilian company Ocyan S.A and a group of its bondholders on the tax neutrality of an implementation of a debt-equity swap of outstanding bonds issued by Ocyan drilling against shares in Ocyan drilling based on an extrajudicial organisation plan adopted for Ocyan in Brazil.

Wolf Theiss Rechtsanwälte GmbH & Co KG

The expansive coverage of tax matters by the team at Wolf Theiss Rechtsanwälte GmbH & Co KG includes advice pertaining to corporate tax, real estate and finance transactions, tax planning, tax litigation and fiscal criminal law. Practice head Niklas Schmidt is well reputed for his niche expertise in crpyto asset taxation, alongside his traditional strengths handling tax aspects of M&A deals and corporate restructurings. Eva Stadler excels in financial transactions and international tax law, while Melanie Dimitrov specialises in real estate tax and fiscal criminal law. Karin Spindler-Simader is highly regarded in the corporate tax arena.

Responsables de la pratique:

Niklas Schmidt


Autres avocats clés:

Eva Stadler; Melanie Dimitrov; Karin Spindler-Simader


Les références

‘Broad expertise over the entire team (individual tax, corporate tax, M&A tax, VAT). Very responsive and good value for money. Capable of applying a multi-jurisdictional approach and providing the client with well-balanced and helpful advice, taking into consideration all relevant tax aspects of the different jurisdictions involved.’

‘Niklas Schmidt is THE crypto tax lawyer. Very enthusiastic about the industry in general and very knowledgeable relating to respective tax treatments. In addition, he is very strong in individual tax and omnipresent in relevant tax panels at IBA / ABA etc.’

‘Eva Stadler is very strong in tax advice relating to finance transactions, financial investment and investment funds. She is very responsive and provides to-the-point advice.’

Principaux clients

Agrofert


Magenta and Alpen Glasfaser


Principaux dossiers


  • Advised Raiffeisen Bank International and M.M.Warburg & CO as joint lead managers and bookrunners on tax aspects of the inaugural issue of €50m 7 per cent green bonds 2023-2027 by UBM Development AG.
  • Advised AEQUITA on tax aspects of the acquisition of the operational glass production business of Eckelt Glas GmbH and GLAS ZIEGLER GES.M.B.H from the Saint-Gobain Group.
  • Advised Czech-based group AGROFERT on tax aspects of the acquisition of Borealis’ nitrogen business.

Aigner Buzanich Rechtsanwälte

Focusing exclusively on domestic and international tax law, boutique Aigner Buzanich Rechtsanwälte boasts a strong client portfolio including global players, local enterprises and the owners of privately held businesses, all of whom benefit from the breadth of the team’s corporate, transactional, international, and criminal tax law experience. Tax structuring, capital markets and financial products taxation expert Herbert Buzanich leads the practice, alongside corporate, litigation and criminal tax law specialist Hans-Jorgen Aigner.

Responsables de la pratique:

Herbert Buzanich; Hans-Jörgen Aigner


Principaux clients

COVID-19 Finanzierungsagentur des Bundes GmbH


IK Investment Partners


Principaux dossiers


  • Advised COVID-19 Finanzierungsagentur des Bundes GmbH (COFAG) on all tax related aspects of their mission.
  • Advised IK Investment Partners and its portfolio company Tutor Holding GmbH on Austrian tax matters when GoStudent, Europe’s leading EdTech company and one of the world’s largest online tutoring agents, acquired Studienkreis, the market leader in centre-based tutoring in the DACH region, from IK Investment Partners.

ALTHUBER SPORNBERGER & PARTNER Rechtsanwälte

Contentious tax and criminal tax are standout offerings of the boutique ALTHUBER SPORNBERGER & PARTNER Rechtsanwälte, with the team frequently engaged in tax audits and proceedings before the Federal Tax Court and the revenue and customs offices, and in procedural tax declarations and voluntary self-disclosures. Founding partner Franz Althuber focuses on advising companies, directors and officers in all areas of tax litigation, and leads the team alongside procedural and criminal tax expert Martin Spornberger, who is often retained in tax audits and related appeal proceedings.

Responsables de la pratique:

Franz Althuber; Martin Spornberger


Les références

‘Strong and highly professional team with excellence in collaboration.’

‘Franz Althuber brings topics to the point, provides a serious prognosis.’

‘ALTHUBER SPORNBERGER & PARTNERS is one of the best tax law firms in Austria and an absolute leader especially in matters of criminal tax law and tax litigation. We regularly have joint clients together with their partners Franz Althuber and Martin Spornberger, they are always very fast and very well prepared.’

Principaux clients

DSMS Austria


McDonalds


Flughafen Wien AG (Vienna Airport)


EVVA


EQI Malta


UniCredit Bank


TMF Austria


VEB Bulgaria


GLS Austria


Marsh Austria


COFAG


Soos GmbH


Aon Austria


I.R.F. Holding


Grupo Insud


Principaux dossiers


  • Represented the University of Applied Arts Vienna and several professors in cases before the Administrative Supreme Court on the issue of income tax treatment of secondary artistic activities.
  • Represented McDonalds Austria in proceedings before the Federal Tax Court concerning a gambling levy and advised the legal department on ongoing matters of tax law.
  • Advised the Covid-19 state funding agency, COFAG, on tax issues, and represented it in court proceedings (currently about 40 civil cases brought by rejected grant applicants) and as a private party in criminal cases against alleged grant fraudsters.

Schindler Attorneys

Schindler Attorneys demonstrates its aptitude particularly in the field of M&A transactions-adjacent tax, advising leading private equity funds and large European and US corporations on issues of restructuring, tax due diligence, and cross-border migrations. Founding partner and practice head Clemens Schindler excels in corporate tax matters related to M&A, private equity and reorganisations, and is supported by international tax law specialist Maja Mayrhuber, who was promoted to counsel in January 2023, and transactions and litigation expert Daniel Kropf.

Responsables de la pratique:

Clemens Schindler


Autres avocats clés:

Maja Mayrhuber; Daniel Kropf


Les références

‘Working with Schindler Attorneys was a great experience. The team were well prepared and provided timely answers. Also, it has many women in the team!’

‘Clemens Schindler, Katharina Schindler and Daniel Kropf are all great lawyers. They provide all explanations, are very diligent and professional.’

‘Clemens Schindler and Daniel Kropf assisted us in the tax aspects of structuring our group as well as existing foreign investments. Given the tax residence position it always had a cross-border context and was not what would be called simple.

Principaux clients

AIG


Aptean


Ayka Solutions


Deutsche Vermögensberatung AG


Erste Asset Management


FUJUFILM


Helios Real Estate


Iochpe-Maxion


J&F Investimentos


Cornelius Patt / Voltares Ventures


Principaux dossiers


  • Advised the electronics manufacturer Acer Group in a tax audit and multinational tax litigation proceedings involving jurisdictions both in the EU as well as from third countries.
  • Advised Deutsche Private Equity on their first exit in Austria, both on a fund level as well as the specific investment level.
  • Advised the listed Swiss headquartered transport and logistics company Kühne + Nagel International AG on several tax questions.

CMS Reich-Rohrwig Hainz Rechtsanwälte GmbH

Gaining a foothold particularly in the field of tax optimisation vis-à-vis M&A transactions, CMS Reich-Rohrwig Hainz Rechtsanwälte GmbH‘s tax team divides its time between investment fund tax risk management, restructuring, and private client tax advice. Sibylle Novak is at the helm of the practice, with considerable experience in the tax optimisation of transactions but also in connection with private foundations, and private equity and venture capital.

Responsables de la pratique:

Sibylle Novak


Autres avocats clés:

Thomas Aspalter


Les références

‘The team’s strengths are that they deliver legal and tax in one hand, which is cost efficient from a client’s perspective. From a diversity perspective, Sibylle Novak is one of the few women at this level in Austria.’

‘As a client, I appreciate Sibylle Novak’s efficient work. It is unique and very practical that she provides legal and tax in one hand.’

‘The CMS team stands out for the following unique qualities: High expertise in the field of tax law, particularly in relation to businesses. Proactive communication. Quick response. Clear and easily understandable documentation. Creative problem-solving approaches.’

Principaux clients

Astara Canarias


Arena Hospitality Group


Principaux dossiers


  • Advised Astara on the takeover of the entire distribution network of Nissan Austria as part of an asset deal, including on cross-border VAT and customs law.
  • Represented the leading Croatia-based hospitality company Arena Hospitality Group on the acquisition of Franz Ferdinand Mountain Resort Nassfeld, the Austrian four-star winter sports hotel in Carinthia.
  • Advised a UK-based investment group in connection with tax optimisation of the sale of an Austria-based company, including international tax law issues relating to Singapore and the UK, as well as tax risks related to silent partners.

DLA Piper Weiss-Tessbach Rechtsanwälte GmbH

Known both for its tax planning and transactional work and its ability to advise on tax disputes and criminal law, DLA Piper Weiss-Tessbach Rechtsanwälte GmbH supports companies and private individuals, especially in the CIS/CEE region. Practice head Dimitar Hristov distinguishes himself with expertise in international tax law, corporate taxation, and venture capital and private equity structures.

Responsables de la pratique:

Dimitar Hristov


Les références

‘High-profile, creative and experienced tax team under the lead of Dimitar Hristov, especially in international tax and high net worth tax advisory. Significant CEE/SEE tax competence.’

‘Dimitar Hristov is a very experienced multi-lingual tax lawyer with a track record in international tax law in a variety of areas.’

‘Dimitar Hristov is our main contact and his insights and recommendations have been very useful.’

Principaux clients

PetroRio S.A.


Uluslararasi Nakliyeciler Dernegi (UND), Turkish Association of Freighters


Renesas Electronics Corporation


Banco Santander SA & Santander Consumer Bank GmbH


Frontline Logistics LLC


Principaux dossiers


  • Advised Renesas Electronics Corporation, a Japanese electronics corporation, on tax due diligence in connection with its acquisition of Panthronics AG, a semiconductor company based in Graz, Austria specialising in high-performance wireless products.
  • Represented Uluslararasi Nakliyeciler Dernegi (UND), a Turkish association of freighters, in a significant tax dispute involving EU law.
  • Advised Brazilian oil and gas company PetroRio S.A. in connection with its acquisition of Dommo, which is also a Brazilian company in the oil and gas sector.

DORDA Rechtsanwälte GmbH

DORDA Rechtsanwälte GmbH counts among its strengths international tax structuring, transactional tax advice, and tax litigation, advising domestic and international clients on financial products, transfer pricing, VAT and customs duties. Paul Doralt leads the team, with a strong grounding in M&A and corporate tax law, as well as trust law and structured financing. Stanislav Nekrasov is primarily occupied with tax structuring and tax planning, private clients and fiscal criminal tax law, while Katharina Binder is known for working with international corporations on their Austrian presence and cross-border reorganisations.

Responsables de la pratique:

Paul Doralt


Autres avocats clés:

Stanislav Nekrasov; Katharina Binder


Les références

‘Extremely action-oriented.’

‘Paul Doralt and Katharina Binder form the best team for foreign clients establishing in Austria.’

‘Paul Doralt is technically very strong, very smart.’

Principaux clients

Intel


Helaba Invest and HI-Management S.à r.l.


Croma-Pharma


DigitalBridge Group, Inc


Brookfield


Ad hoc committee of lenders of Schur Flexibles


Principaux dossiers


  • Acted as local Austrian counsel for DigitalBridge in GD Towers acquisition.
  • Advised Croma-Pharma on the first De-SPAC transaction in Austria.
  • Acted as Austrian counsel to the lenders of Schur Flexibles in a financial restructuring of Schur Flexibles, which involved an initial standstill and a subsequent restructuring involving a debt-equity swap and material new financings.

Schoenherr (Schönherr Rechtsanwälte)

A growing impetus in voluntary self-disclosures and tax proceedings occupies the team at Schoenherr (Schönherr Rechtsanwälte), as well as a steady stream of tax structuring, transactions, and criminal tax matters. The driving force is transactional tax expert Marco Thorbauer, who was promoted to partner in February 2023, and leads the practice with the support of corporate lawyer Roman Perner. The remaining core team is made up of tax planning-focused Tobias Hayden, tax structuring and private clients authority Benedikt Schachner-Gröhs, and finance transactions and VAT specialist Clemens Grassinger.

Responsables de la pratique:

Marco Thorbauer; Roman Perner


Autres avocats clés:

Tobias Hayden; Benedikt Schachner-Gröhs; Clemens Grassinger


Les références

‘Very active in the market. Clear and straight advice from all the team members.’

‘Marco Thorbauer and Clemens Grassinger represent the new generation of leading tax lawyers.’

‘The whole team under the lead of Marco Thorbauer delivers very clear advice which is always on point. They present clear structuring advice which can be followed even if you are not a tax or law expert.’

Glaeser Law Tax Boutique

Glaeser Law Tax Boutique has established a strong practice in international tax law, litigation and arbitration, honing in on specialisations in indirect taxes and customs law, transfer pricing issues, and international tax dispute resolution. Lars Gläser is the brains of the operation, fielding expertise in commercial and tax law as well as fiscal criminal law.

Responsables de la pratique:

Lars Gläser


Les références

‘Lars Gläser is one of the best tax experts in Austria, who is able to combine corporate law expertise together with real estate expertise, always keeping in mind and focusing on tax law implications, which usually are a driver for commercial decisions.’

‘Lars Gläser is an extremely knowledgeable commercial and tax lawyer, who is up-to-date on the most recent legislation. He is able to combine academic excellence and business acumen.’

‘Lars Gläser delivers high-performance work by presenting himself in each aspect of the analysis.’

Principaux clients

ProSiebenSat.1 MEDIA SE / ProSiebenSat.1 Puls4 GmbH


Euroasiatic


Nufarm


Acer Europe AG


Nitro Quimica


Sotreq


Biomapas


Orderlion


Tractive


Austrian Chamber of Commerce


Revetas Capital Partners


Principaux dossiers


  • Advised ProSiebenSat1 Media and ProSiebenSat.1Puls 4 GmbH on cross-border transfer pricing matters.
  • Advised Euroasiatic on VAT aspects of their international supply chain.
  • Advised Nufarm on customs aspects of imports to the EU as well as tariff suspension proceedings.

Taylor Wessing enwc Rechtsanwälte GmbH

Tax audit and appeal proceedings represent the heart of Taylor Wessing enwc Rechtsanwälte GmbH‘s practice, which cooperates closely with the firm’s corporate, employment and dispute resolution teams in providing advice to clients across the CEE region. Practice head Michaela Petritz-Klar particularly excels in supporting large-scale transactions and tax structuring for clients from industries including tech, real estate and gambling.

Responsables de la pratique:

Michaela Petritz-Klar


Les références

‘Michaela Petriz-Klar is our reliable go-to expert when it comes to tax law. Her outstanding competence particularly in handling extensive transactions and complex tax structuring is noteworthy!’

‘Michaela Petriz-Klar is your tax champion. Her unparalleled know-how and exceptional skill in every aspect of her practice make her the ace up your sleeve.’

‘We have always received a very quick and high-quality response. In addition, the price was very reasonable for the effort.’

Principaux clients

Functional Software/Sentry


TourRadar


Change Group


Emerald Technology Ventures


Sieben Dörfer Immobilien Group


Vorwerk


Volaris Group UK HoldCo Ltd


Nestle Österreich GmbH|NESPRESSO ÖSTERREICH GMBH & Co OHG


Ross Video Limited


Cordet Group


SkySpecs, Inc.


Haslinger Stahlbau GmbH


Principaux dossiers


  • Advised Functional Software / Sentry, based in San Francisco and with a Vienna branch, on a tax-optimised employee participation project and tax disclosure matters.
  • Advised TourRadar and Haslinger Stahlbau GmbH in out-of court and likely court proceedings against the funding agency set up by the Austrian Republic for granting COVID-19 related aid due to the denial of financial aid applied for by the clients.
  • Advised Emerald Technology Ventures on strategic structuring and transaction tax for a million-dollar Series B investment round in eologix, an Austrian start-up known for its innovative smart sensors for wind turbines.