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Austria > Tax

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  1. Tax
  2. Leading individuals

Leading individuals

    • Florian Arnold – Arnold Rechtsanwaelte GmbH
    • Nikolaus Arnold – Arnold Rechtsanwaelte GmbH
    • Niklas Schmidt – Wolf Theiss

Arnold Rechtsanwaelte GmbH has strength across tax litigation, cross-border taxation, private foundations, real estate tax and Austrian stamp duty. With experience before the high, constitutional and supreme administrative courts of Austria and the European Courts, its tax litigation work in 2012 included a dispute in the broadcasting sector, and acting for two pharmaceuticals groups in a case relating to the financing of the Austrian social security system. Florian Arnold is highly rated by peers.

bpv Hügel Rechtsanwälte OGshines out’ among the competition, with a dedicated tax team assisting a range of internationally renowned companies. It advised Shell on the structuring of an equity funding by way of grandparent cash contributions in respect of capital transfer tax issues; and gained Nestlé as a new client, advising on tax structuring and VAT matters relating to the sale of a unit of its Austrian business. It also worked with BAWAG P.S.K. and Raiffeisen Bank International in 2012. Hanns Hügel is recommended.

Dorda Brugger Jordis is known for its international tax planning work, with a focus on clients in the energy sector and on ‘technically challenging transactions’. Clients include oil and gas companies from Brazil, Russia, Kazakhstan and Norway. Paul Doralt – ‘a leading figure in Austria for international tax structuring’ – is widely recommended by peers and clients alike.

Freshfields Bruckhaus Deringer’s tax practice is one of the oldest operating out of Vienna, with a focus on areas such as M&A, structured products and investment funds. It also handles tax litigation and general tax planning for private clients. It advised UPS on tax structuring in various EU countries in light of its acquisition of the TNT group; and represented bwin party digital entertainment in a VAT dispute. Michael Sedlaczek heads the team.

The team at Wolf Theiss advised America Movil on the tax issues relating to its acquisition of 5% of the outstanding shares in Telekom Austria, involving issues arising in Austria and the CEE region. It is also experienced in the reorganisation of private equity funds. The practice appointed international tax lawyer Elinore Richardson as co-head of the team, and Clemens Schindler is highly rated. Aéroports de Paris, Siemens, and Morgan Stanley are also clients.

Baker & McKenzie Diwok Hermann Petsche Rechtsanwälte GmbH’s practice includes wealth planning, transfer pricing and corporate tax matters, and is noted for its ‘very good internal teamwork’ and ‘excellent availability’. Head of department Imke Gerdes assisted the Schuler-Voith family on its sale of shares in Schuler to technology company Andritz.

Binder Grösswang Rechtsanwälte added three new lawyers to its team, led by Andreas Hable and Christian Wimpissinger. It has recently handled international tax auditing, planning and litigation matters for household names, and is noted for its ‘knowledge and expertise’.

CHSH Cerha Hempel Spiegelfeld Hlawati’s recent highlights include acting for Borealis on Austrian tax law issues relating to a private placement, and for Ecetra (an online broker) during a tax audit. Johannes Prinz is ‘highly competent and business driven’, and Clemens Hasenauer makes ‘great efforts to support clients’.

CMS’ tax practice offers a wide range of services, with specialisms including Austrian stamp duty. In 2012 it advised Japanese pharmaceuticals company Takeda on its €9.6bn acquisition of Nycomed. The team, led by Sibylle Novak, ‘stands out in terms of value for money, and its ability to see and explain problems in simple terms’.

Schoenherr delivers ‘the highest standard of work’, and is able to deal with ‘complicated, specialised questions’. The team is co-led by the ‘extremely good, and intelligent’ Peter Feyl, and Herbert Buzanich, who is ‘a very talented young tax lawyer’. The firm acted for France Telecom on the tax structuring aspects of the company’s sale of a stake in Orange Austria to 3G Austria.

Franz Althuber heads the team at DLA Piper Weiss-Tessbach, which grew with the addition of two lawyers. It recently acted for outsourcing company Visicare in a €5m dispute.

Boutique tax practice MMag Gustav Walzel was established ten years ago. It specialises in international tax matters for pharmaceuticals companies.

Karasek Wietrzyk Rechtsanwälte GmbH advises mid-size and large companies on tax-driven structures. Gerold Wietrzyk is a certified tax adviser.

Minihold Rechtsanwalt’s practice ranges from tax structuring and international tax planning to disputes. Werner Minihold is a certified tax consultant.

With a ‘very good’ tax practice, Dr Robert Briem Rechsanwalt-GmbH is known for its advice to private foundations, and also works on corporate tax matters.

SchneideR’S Rechtsanwalts-KG is a family-owned firm with expertise in tax litigation and customs law. It has built a strong list of Russian clients since its formation in 2003.

Press releases

The latest news direct from law firms. If you would like to submit press releases for your firm, send an email request to

Legal Developments in Austria for Tax

  • Hungary: Extended austerity measures to further increase taxes levied on financial sector

    The Hungarian government will double the rate of the transactions services tax introduced in July 2012 to 0.2% from 0.1 % from 1 January 2013, National Economy Minister György Matolcsy announced today when introducing the country's new austerity package. The expected halving of the rate of the "crisis tax" introduced for banks in 2010 has also been postponed.
    - Schönherr

Legal Developments in Austria

Legal Developments and updates from the leading lawyers in each jurisdiction. To contribute, send an email request to
  • Reselling Used Apps?

    In a recent decision, the Court of Justice of the European Union (CJEU) held that the resale of used software generally cannot be excluded in licence terms. The judgment, which aimed at the resale of used business software, may also affect the app market. Read more...
  • Austria: New Law Makes Establishing a GmbH Easier and Cheaper

    On Friday, 22 March 2013, a draft new law (Gesellschaftsrechts-Änderungsgesetz 2013 - GesRÄG 2013) was revealed by Minister of Justice Beatrix Karl and Minister of Economy Reinhold Mitterlehner. The GesRÄG 2013, which is expected to come into force on 1 July 2013, aims at facilitating the establishment of an Austrian limited liability company (Gesellschaft mit beschränkter Haftung - GmbH). This article provides a summary of the draft. 
  • Mergers & Acquisitions 2013. Chapter 6: Austria.

    This guide provides corporate counsel and international practitioners with a comprehensive worldwide legal analysis of the laws and regulations of mergers and acquisitions. This article appeared in the 2013 edition of The International Comparative Legal Guide to: Mergers & Acquisitions; published by Global Legal Group Ltd, London. www.iclg.co.uk .
  • EU: Genuine Use of Community Trademarks Changes due to recent CJEU decision C-149/11

    EU-wide protected Community Trademarks (as well as national trademarks) have to be used for the claimed goods and services in the course of trade within the EU in order to maintain their protection and enforceability. A (partial) lack of use, however, does not automatically result in a (partial) lapse of the trademark registration. On the other hand, after an initial “grace period” of 5 years beginning with the registration of the trademark, genuine use of the trademark would have to be proven when enforcing such trademark against third parties; furthermore, anybody could request revocation of such trademark in so far as it had not been genuinely used for goods and services covered by the registration (Art 15, 51(1)(a) CTMR).
  • Real Estate 2013. Chapter 4: Austria

    This guide provides the international practitioner and in-house counsel with a comprehensive worldwide legal analysis of the laws and regulations of real estate. This article appeared in the 2013 edition of The International Comparative Legal Guide to: Real Estate; published by Global Legal Group Ltd, London. www.iclg.co.uk .
  • Real Estate 2013. The End of Extend and Pretend: Non-Performing Loans in CEE/SEE

    This guide provides the international practitioner and in-house counsel with a comprehensive worldwide legal analysis of the laws and regulations of real estate. This article appeared in the 2013 edition of The International Comparative Legal Guide to: Real Estate; published by Global Legal Group Ltd, London. www.iclg.co.uk . 
  • Client Alert: Amendments to Austrian Competition Law

    In December 2012, the Austrian Parliament adopted changes to the Austrian Cartel Act as well as the Austrian Competition Act that will enter into force as of 1 March 2013 (Austrian Cartel and Competition Law Amendment Act; KaWeRÄG 2012). Although the Amendment does not lead to a major overhaul of the current system, several changes are noteworthy: 
  • EU: European Commission releases Action Plan on European Company Law and Corporate Governance

    The Action Plan is titled "European company law and corporate governance – a modern legal framework for more engaged shareholders and sustainable companies" and was made public on 12 December 2012. Its key elements are presented in the following summary.
  • Austria: New laws on Hiring-Out of Labour

    Based on directive 2008/104/EC, Austria's hiring-out of labour laws have been amended (BGBl 98/2012). According to the directive, the implementation into national law should already have taken place by 5 December 2011. After a first failed attempt in February 2012 to implement the directive effective 1 July 2012, the implementation has now taken place belatedly, effective 1 January 2013. Furthermore, the new laws on the hiring-out of labour not only implemented the directive, but also stipulated further regulations for temporary work. This text provides an overview of the most important amendments in the new laws.
  • CEE: The Corruption Perception Index 2012

    Transparency International ("TI") released its Corruption Perception Index 2012 ("CPI 2012") earlier today. The Corruption Perception Index ranks countries based on how corrupt their public sector is perceived to be. The index, which reflects the views of observers from around the world, offers a yearly snapshot of the problem of corruption by ranking countries from all over the globe. The index covers issues such as free access to information, bribery of public officials, kickbacks in public procurement, and the enforcement of anti-corruption laws. The CPI 2012which is available at: http://cpi.transparency.org/cpi2012/results/ ranks 176 countries.

Press Releases in Austria

The latest news direct from law firms. If you would like to submit press releases for your firm, send an email request to
  • Austria/CEE: Schoenherr further expands its strong standing in new Chambers Global rankings

    Schoenherr's standing as a leading corporate law firm in Central and Europe Europe (CEE) has once again been confirmed by the rankings that Chambers & Partners, the distinguished legal directories publisher, released at the end of last week. Schoenherr practice areas in Austria and across CEE received a total of 17 rankings in the 2013 edition of Chambers Global, including seven top tier ("Band 1") rankings. Read more...
  • Austria: Schoenherr advises NOVOMATIC on acquisition of majority stake in I-NEW

    Schoenherr, a leading corporate law firm in Central and Eastern Europe, advised NOVOMATIC AG, one of the world's largest producers and operators of gaming technologies, in connection with its investment in I-NEW Unified Mobile Solutions AG. Following the 19 April 2013 signing, NOVOMATIC's acquisition of a 50.097 percent stake in I-NEW is expected to close in around two months. The parties agreed to keep the financial terms of the transaction confidential. Read more...
  • Schoenherr further expands its strong standing in new Chambers Global rankings

    Schoenherr's standing as a leading corporate law firm in Central and Europe Europe (CEE) has once again been confirmed by the rankings that Chambers & Partners, the distinguished legal directories publisher, released at the end of last week. Schoenherr practice areas in Austria and across CEE received a total of 17 rankings in the 2013 edition of Chambers Global, including seven top tier ("Band 1") rankings.
  • Austria/Turkey: Schoenherr advises Ganahl group on its Turkey expansion

    Schoenherr advised Austrian packaging group Ganahl AG on the acquisition of MKB Oluklu Mukavva Kutu ve Ambalaj San. Tic. A.S. ("MKB"). MKB is active in the corrugated packaging industry in Turkey, a sector which is currently attracting a lot of foreign investors. The transaction has been completed in February this year. The parties agreed to keep the purchase price confidential.
  • AT: Schoenherr publishes second edition of English-language basic primer on Austrian employment

    The need for English-language specialist literature on legal issues in Austria has risen with the increasing internationalisation of firms active in the country. Now available in a revised second edition, "Employment Law: A Basic Primer" provides interested practitioners with an overview of the most important provisions of Austrian employment law.
  • AT/CEE: Schoenherr advises bauMax creditors on financial restructuring package

    Schoenherr, a leading full-service corporate law firm in Central Europe, advised a group of some 40 Austrian and international creditors (lenders, bondholders and hedge counterparties) on the negotiation and execution of a comprehensive financial restructuring package for bauMax group, a leading DIY retailer in Austria and the CEE region.
  • AT: Schoenherr advises Austrian pharmaceutical wholesaler Jacoby...

    on its merger with gm pharmaSc
  • AT/Central Europe: Schoenherr maintains its top position in the Austrian M&A market in 2012

    Schoenherr, a leading full-service corporate law firm in Central Europe, maintained its top position in the Austrian M&A market in 2012, according to the league tables for legal advisors * published by the Financial Times Group's business intelligence subsidiary mergermarket. According to mergermarket's deals database, Schoenherr's M&A practice ranked No 1 in terms of the number of qualifying Austrian M&A transactions it advised on in 2012. Having ranked first on this basis in mergermarket's 2011 league table for Austria, Schoenherr thus continued to lead its legal advisory peers, 48 of which managed to earn a ranking in the 2012 table.
  • AT: Schoenherr advises France Telecom in sale of Orange Austria to Hutchison

    Schoenherr, a leading full-service corporate law firm in Central Europe, advised France Telecom-Orange as overall transaction counsel in the telecom company’s recently completed sale of its shareholding in Orange Austria to a unit of Hutchison Whampoa.
  • Schoenherr advises Daimler on the reorganization of its joint-venture with Pappas

    The Central European law firm Schoenherr advised Daimler AG on the reorganization of its joint-venture with the Austrian Pappas family. Daimler will acquire Pappas' share in Mercedes-Benz Österreich Vertriebsgesellschaft mbH (the general importer of Mercedes-Benz, smart and Fuso cars) and Mercedes-Benz Financial Services Austria GmbH, the Aus-trian financial services provider. Further, Daimler and Pappas will restructure the Austrian spare parts wholesale business from 1 January 2014; Daimler will provide spare parts from its logistics center in Nuremberg, Germany. Completion of the transaction is subject to merger control clearances. The purchase price is confidential.