Tax in Austria
Freshfields Bruckhaus Deringer
Freshfields Bruckhaus Deringer's 'exceptional' practice 'always has everything under control' and covers the gamut of tax law, from transactional and corporate tax structuring work, VAT and transfer pricing to contentious tax law matters. Principal consultant Claus Staringer, who jointly heads the team with Michael Sedlaczek, assisted Air Berlin and its subsidiary Niki Luftfahrt with various tax law matters concerning the sale of their assets following the client's insolvency.
Binder Grösswang's corporate prominence translates into a steady flow of mandates at the intersection of tax and corporate law but the 'responsive' team also handles international tax including base erosion and profit shifting matters, tax litigation and private client issues. 'Commercially savvy' co-head Christian Wimpissinger advised Constantia Flexibles on tax law issues pertaining to the sale of its Labels division to Multi-Color, and co-head Andreas Hable acted for Heitkamp Construction in proceedings concerning the recovery of tax withheld by Alpine Bau, the Swiss subsidiary of Alpine Bau GmbH.
Companies, including several blue-chips and energy sector players, and high-net-worth individuals alike routinely instruct bpv Hügel's 'very responsive, experienced and dedicated' team to assist with corporate and transactional tax law matters alongside estate planning, private foundation and contentious matters. The 'hardworking and structured' Kornelia Wittmann, who made partner in July 2018, is a key name for contentious work. Other key individuals include Christoph Nauer and Walter Loukota, who joined the firm in May 2017 from Binder Grösswang, and jointly heads the team with the 'highly efficient' Gerald Schachner, who is 'an outstanding tax lawyer and negotiator with brilliant knowledge and a high level of commitment'.
In January 2018, Cerha Hempel increased its bench strength by adding Benjamin Twardosz from Wolf Theiss Rechtsanwalte GmbH & CoKG; he now jointly heads the 'prompt and professional' practice with Johannes Prinz. While this addition boosted the team's litigation capabilities, other key elements of expertise include corporate and transactional tax, investment tax and stamp duty law, real estate transfer tax and tax matters pertaining to wages. The Brazilian pulp producer Fibria Celulose and its Austrian subsidiary Fibria International Trade retained the team to advise on export prepayment facility and stamp duty matters and, in the contentious space, Twardosz successfully represented Concord Card Casino in various appeal proceedings before Austrian courts concerning gaming taxation.
Wolf Theiss Rechtsanwalte GmbH & CoKG's strength lies in dealing with tax law matters at the intersection with corporate, M&A and DCM but the team also handles contentious and private client-related work. Together with its corporate practice, team head Niklas Schmidt advised T-Mobile on various tax issues pertaining to its acquisition of UPC Austria from Liberty Global. In January 2018, tax litigation and fiscal criminal law expert Benjamin Twardosz moved to CHSH Cerha Hempel Spiegelfeld Hlawati. Eva Stadler was made counsel in May 2018.
Aigner Buzanich Rechtsanwälte
Aigner Buzanich Rechtsanwälte handles the full spectrum of tax law including litigation. Hans-Jörgen Aigner, who jointly heads the team with Herbert Buzanich, advised Axro Bürokommunikation Distribution Import Export on various tax structuring issues pertaining to a cross-border merger, and assisted IK Investment Partner with tax law issues concerning its post-acquisition restructuring.
DLA Piper Weiss-Tessbach is now led by the recommended Dimitar Hristov, who joined the firm in March 2018 from tax advisory firm LeitnerLeitner following the departure of former team head Franz Althuber to found ALTHUBER SPORNBERGER & PARTNER Rechtsanwälte. The team focuses on transactional and corporate tax alongside tax structuring.
Dorda Rechtsanwalte GmbH has a specialism in cross-border tax matters, most notably those involving transactional, corporate and finance elements, and private client work. 'Creative and knowledgeable' team head Paul Doralt advised GP Investments and Rhone Capital on various tax issues concerning the merger of their subsidiary Magnesita with RHI.
'Providing an excellent service', Schindler Attorneys is experienced in international tax structuring matters, most notably those concerning the Bilateral Income Tax Treaty between Austria and Brazil, transfer tax, VAT, transactional and corporate tax alongside tax litigation and private client work. Clemens Schindler, who jointly heads the practice with counsel Lars Gläser, advised Mexican telecoms company América Móvil on Austrian withholding tax issues. Counsel Edith Ludwig is recommended for VAT matters.
'Very experienced' tax law boutique ALTHUBER SPORNBERGER & PARTNER Rechtsanwälte was formed in March 2018 by former DLA Piper Weiss-Tessbach practice head Franz Althuber and Martin Spornberger, formerly head of tax litigation at PwC Austria. The firm focuses on tax litigation, tax criminal law and tax risk management and receives regular instructions from domestic and international corporate clients, private foundations, members of management boards and high-net-worth individuals.
ARNOLD Rechtsanwaelte GmbH
ARNOLD Rechtsanwaelte GmbH is particularly rated for its expertise in advising private clients on private trust and foundation law matters, including tax schemes, while also handling disputes and stamp duty work alongside corporate and transactional tax matters, most notably in connection with real estate transactions. Nikolaus Arnold is recommended.
At Baker McKenzie • Diwok Hermann Petsche Rechtsanwälte LLP & Co KG, Christoph Urtz's team is well equipped to guide clients, such as RSM Austria Steuerberatung and Fal-Con Steuerberatungsgesellschaft, through various tax law matters including corporate and transactional tax, transfer pricing, VAT and wealth management issues. Fiscal criminal law matters are routinely handled in co-operation with its criminal law practice.
CMS has transactional and corporate tax at its core but also handles private client work, including tax structuring and private foundations issues, VAT and investment funds-related matters. Team head Sibylle Novak advised VTB Bank on various tax issues pertaining to the client's merger with its European operations, and assisted Synergie International Employment Solutions with tax law aspects concerning the acquisition of an 80% stake in Völker Personalbereitstellung.