The full-service tax practice at Binder Grösswang has recently gained traction for its tax litigation and private client services. Andreas Hable is the name to note for the latter area; he advises high-net-worth individuals on in- and outbound tax matters. Hable jointly heads the team with Christian Wimpissinger, an international tax and accounting law expert. At associate level, Clemens Willvonseder is a key name for tax-related investment advice and Barbara Gangl is the name to note for tax litigation and proceedings.
Tax in Austria
Christian Wimpissinger; Andreas Hable
Other key lawyers:
Clemens Willvonseder; Barbara Gangl
‘I have been instructing tax counsel in Austria for many years and Christian Wimpissinger is the best I have worked with. His international experience is invaluable, and he has excellent knowledge and insight on Austrian tax issues. He would always be a go-to adviser for us.’
‘Great team, always responsive and clear.’
‘I have used the firm for Austrian advice for a number of years. They are extremely creative – able to consider the best solution to a client’s problem, rather than merely responding to the questions put in front of them.’
‘I have worked with Christian Wimpissinger for a number of years. He is personable, highly knowledgeable and an effective team leader. ’
‘They understand multinational company business and are very competent in international taxation. Careful, responsive and personalized service.’
‘I usually deal with Christian Wimpissinger, who is very reliable and responsive. He is always very cooperative and cutting edge in international taxation.’
‘Christian Wimpissinger is truly an expert in international tax and has the rare ability to communicate complex provisions in a way even lay people can understand.’
‘The team is both technically very strong and experienced in international commercial transactions. Most Austrian law firms are very domestically focussed and BG are one of the few who have the expertise and sophistication for cross border work.’
‘Clemens Willvonseder appears to be the rising star in the team, focusing on transactional work and also appears to be extremely competent and to the point.’
The Interpublic Group of Companies (IPG)
DPE Deutsche Private Equity
Johnson & Johnson
- Advised Mubadala on the tax aspects of its USD 4.68bn sale of 39% in Borealis AG to OMV.
- Advising AUVA on a restructuring.
- Advised Insight Venture Management LLC on an investment in the Austria company PlanRadar GmbH and the tax issues related to it.
Tax advisory, structuring and dispute cases are the pillars of bpv Hügel's tax department, which 'goes the extra mile'. The group includes a number of dual-qualified tax lawyers and tax advisors who are well placed to consider all angles of tax matters. Gerald Schachner specialises in international and corporate tax law and is able to combine this with his M&A expertise. Tax litigation, including fiscal criminal law, is the core strength of Kornelia Wittmann, a key member of the group. Recently promoted partner Nicolas Wolski is notable for work at the intersection of tax and M&A.
Other key lawyers:
Kornelia Wittmann; Nicolas Wolski
‘Gerald Schachner really stands out. He really cares about your problem and works hard to find a practical solution. He thinks in solutions, not in problems. This approach is very rare. He is a top tax lawyer.’
‘Kornelia Wittmann deserves to be recommended. She is experienced and nice to work with. ’
‘They have an amazing tax team. The quality of work is fantastic. They are setting new standards. The go the extra mile and find a solution. The tax practice focuses on corporate tax, tax audits, tax litigations, fiscal criminal law, investigations and private clients.’
‘Gerald Schachner is in a class on his own. Brilliant knowledge and great ability to handle complex matters very smoothly. He is the one to go for the most crucial matters.’
‘Kornelia Wittmann does a lot of fiscal criminal, law tax litigation and has also a great reputation in Austria. She is detail orientated which helps a lot in finding decisive arguments for your case in difficult litigations.’
‘A special mention for Nicolas Wolski for his technical skills, extreme motivation and focus on his clients.’
‘Gerald Schachner is able to describe legally complex circumstances in a very understandable way. He has a very hands-on approach and always captivates with his legal and tax expertise.’
‘Smaller unit, but very efficient. Dual qualified professionals (lawyer – tax consultant, very scarce combination in Austria). Very uncomplicated, target-oriented and business-minded.’
‘Highly qualified and personally extremely likeable.’
‘I have seen many firms over the last decade and the big four. But I was always convinced of the fantastic performance of bpv Hügel.’
‘Gerald Schachner is my first point of contact. He works precisely, but focused on the important issues. His professional skills and experience made him into a top-class lawyer. Gerald explains difficult matters in a structured and simple way. Gerald focuses on solutions and is one of the best in his field.’
‘Nicolas Wolski is a great tax lawyer who suits very well in this renowned tax team.’
‘Very hands-on approach and driven by the easiest but legally applicable solutions.’
‘Kornelia Wittmann is an excellent tax lawyer with a great experience and the highest technical skills. ’
‘Gerald Schachner is the head of tax with decades of experience, very skilled and client-orientated. He speaks a clear language and has also a lot of humour.’
‘Kornelia Wittmann a dynamic person who understands the needs of the client with great technical skills as well.’
‘Go-to firm for tax in Austria.’
‘Nicolas Wolski is a real asset to the team. He has brought experience in complex M&A matters.’
‘Tax team is composed of high technical tax experts. Gerald Schachner is not only a tax expert, but he has great managerial and soft skills, always available for the clients, down to earth attitude and leading by example his team.’
‘Gerald Schachner is client-focused, always reachable, innovative, fast delivery.’
‘Nicolas Wolski has great commercial skills, international tax expert, cooperative, fast delivery.’
‘What makes Gerald Schachner unique is that he has extensive experience in many areas combined with exceptional technical skills. He is the ideal tax lawyer for the high-end tax matters which are crucial for the client such as internal tax driven investigations, negotiations with the tax authorities, tax litigations and fiscal criminal law matters.’
‘Gerald Schachner has also great knowledge of private foundations and trusts which makes him an excellent lawyer for private clients as well. As a person he is down-to-earth, practical and solution oriented. Gerald always focuses on a clear and structured advice.’
‘Kornelia Wittmann is always keen to find the best possible solution. Kornelia is also very experienced with perfect technical skills. It is very convenient to work with her.’
‘Nicolas Wolski is very efficient with fantastic expertise.’
‘We are very pleased with the performance of bpv Hügel.’
‘They all have a very hands-on and pragmatic approach without losing sight of all technical details necessary to be considered in complex transactions.’
‘They are very responsive and great at explaining complex legal issues in a clear manner. Outstanding value for money.’
‘Gerald Schachner is a very sharp tax lawyer with impressive personality who also provides strategic advice, is responsive and comes straight to the point. Tactically the best and highly client-oriented.’
‘Kornelia Wittmann has a lot of technical tax knowledge, is hard-working, focused and very empathetic. You feel that she really wants to help you. Clearly a fantastic and leading tax lawyer too.’
‘Nicolas Wolski is very skilled, pragmatic and dynamic too with notable experience on PE structures and M&A tax. He seems to be the rising star. ’
Ring International Holding
RZB (Raiffeisen Zentralbank AG)
BP Plc and BP Europe SE
RWA Raiffeisen Ware Austria AG
- Representing an internationally active producer in the nutrition industry in an appeal procedure before the Austrian Federal Fiscal Court in connection with the disputed deductibility of royalty payments made to a foreign group entity in a low-tax jurisdiction.
- Advising dogado GmbH (portfolio company of Triton funds) on its acquisition of Austrian web hosting provider easyname GmbH (including pre- and post-closing structuring).
- Conducting a tax driven internal investigation regarding a European online service provider and advising on the follow-up actions including filing and disclosure in a tax audit.
In addition to traditional tax matters, the tax group at Cerha Hempel also covers fiscal criminal law, non-profit tax advice and tax-driven reorganisations. The practice is jointly headed by VAT expert Johannes Prinz and Benjamin Twardosz, who counts duties and transfer taxes among his specialisms. Taxation of AIFs, UCITs and financial instruments are areas of expertise for Peter Knobl, and Lorenz Pracht adds international tax and corporate tax law to the roster. The group acts for clients from a wide array of industries, ranging from food and beverage to technology and financial services.
Johannes Prinz; Benjamin Twardosz
Other key lawyers:
Peter Knobl; Lorenz Pracht
Klabin S.A. / Klabin Austria GmbH
Suzano S.A. / Suzano Austria GmbH
Suzano International Trade GmbH
Raiffeisenlandesbank Niederösterreich-Wien AG/ Raiffeisen-Holding Niederösterreich-Wien
S IMMO AG
AVX Corporation / A.B. Mikroelektronik GmbH
Companhia Nitro Química Brasileira
Aéroports de Paris
Ground Truth Solutions
Ban Ki-moon Centre for Global Citizenship
SPAR Österreichische Warenhandels AG
Windkraft Simonsfeld AG
Erste Bank Immorent
Reliantco Investments Ltd.
Investindustrial VI L.P.
Worldline SA / SIX Payment Services (Europe) SA
Deutsche Beteiligungs AG (DBAG)
TSR Recycling Holding (Rhemondis Group)
ING Bank N.V.
- Advising Worldline SA / SIX Payment Services (Europe) SA on the Austrian aspects of the acquisition of Ingenico and the transfer of its business to Payone.
- Advising DBAG on the tax structuring of two acquisitions of Austrian target companies.
- Advising OMV AG on the acquisition of an additional 39% stake in Borealis AG.
Aigner Buzanich Rechtsanwälte
At Aigner Buzanich Rechtsanwälte, the team is well equipped to advise on the full range of Austrian and international tax law. Expertise ranges from corporate tax planning, restructuring and transfer taxes to VAT, criminal tax law and tax litigation. Hans-Jörgen Aigner regularly handles the tax aspects of the financing of transactions and structured products, and Herbert Buzanich's practice also takes in private client work. The group is also sought after for tax matters relating to asset management, investment banking, and more general banking and finance.
Herbert Buzanich; Hans-Jörgen Aigner
- Assisted an international advisory company with the application of the 183-days-rule under the double taxation conventions between Austria and Switzerland and Germany and Switzerland.
- Advised a consortium of creditors to a distressed international retail group on the Austrian tax aspects of the restructuring at the borrower group with a view to safeguard the client’s interests as a creditor.
- Advised a global investment banking, securities and investment management firm on the Austrian tax aspects of the financing of the contemplated acquisition and reviewed the contemplated transactions to prepare the target group structure for the acquisition.
Freshfields Bruckhaus Deringer
Tax advice for start-ups, national and international clients is a key service at Schindler Attorneys. The department, which includes lawyers who are internationally trained and admitted to practice in multiple jurisdictions, is led by Clemens Philipp Schindler, who is also a certified public tax adviser and has a core focus on the tax aspects of corporate, M&A and restructuring. He receives key support from Edith Ludwig, an expert in VAT matters. Ludwig also handles tax audits and tax litigation as well as other standalone tax issues. Lars Gläser left the firm in August 2020 to start his own tax boutique firm.
Clemens Philipp Schindler
Other key lawyers:
‘Schindler has a good knowledge of and contacts within the Austrian market’
‘The approach to combine the M&A practice with tax know-how is a ‘one-stop shop’ that makes absolute sense. The team is thus multi-dimensional and you get good and aligned services.’
‘I work with Clemens Schindler, the name partner, who is a top lawyer combining corporate / M&A with tax advisory experience.’
‘The team’s USP is that they do not only advise as support-service for M&A transactions, but they are a standalone tax practice with an excellent quality. This is what we need for our clients and it sets them apart from many other tax practices of law firms in Austria.’
‘Clemens Schindler is a very good corporate and tax lawyer, who knows how to deal with international clients. Edith Ludwig is handling a VAT case for us and does an excellent job.’
‘Outstanding expertise in tax and corporate structuring matters especially in complicated cross border issues Schindler Attorneys always stays in clear control.’
‘Outstanding knowledge of. Dr. Schindler in Tax and Corporate, especially cross border structuring.’
‘Creative solutions. Tax advice to the point and very service orientated.’
‘Effective work, good in transactional and tax work. My go-to firm for Austrian tax issues.’
‘Clemens Schindler is outstanding when it comes to transactions and taxes.’
‘The firm is very knowledgeable on tax matters pertaining to Brazil and Austria.’
‘Clemens Schindler is an excellent professional, always giving really good tax advices and solutions to his clients.’
‘They have a couple of Portuguese speakers in their team. The Schindler`team is always available via phone or whatsapp. Those are a couple of elements we value when choosing an international law firm. ’
‘The team’s outstanding understanding of client’s needs, their agile and efficient work attitude make them stand out from the crowd.’
‘Clemens Schindler excels at finding solutions to unprecedented issues and ensures that clients’ needs are met.’
‘Very responsive team, excellent expertise, one of the top firms in Austria.’
‘Clemens Schindler is very well connected and is good at finding solutions in difficult situations.
‘Schindler Attorneys combines great expertise in tax matters with expertise in other relevant areas, such as regulatory and corporate governance. They are very well connected internationally with a clear focus on Brazil ’
‘Clemens Schindler, as the founder certainly one of the advisors best plugged into the Austrian and International tax and legal arena. A very creative colleague with a fresh look on structuring topics combined with in depth knowledge of Austrian and International tax law ’
‘Strong success- and target-driven approach; best-practice approach combined with executable proposals; very strong in combination with M&A or Real Estate as combination of legal and tax one of the best shops in town’
‘Clemens Philipp Schindler: Strong background in both tax and legal. Good personal client approach and involved personally in major transactions. Well-balanced between conservative and aggressive and highly likely to achieve targets without the danger of stepping over red lines. ’
‘Highest quality standards, exceptional dedication, almost 24/7 availability, extensive expertise in corporate law, tax law as well as finance.’
‘Extensive experienced professionals on cross-border transactions, up-to-date with international taxation and foreign regulations. Sensibility to understand and communicate with international clients and their different cultures. Full availability despite time zone differences. Those soft skills are key when comparing to other firms.’
‘Clemens Schindler stands out by fully understanding client businesses, plans and goals.’
Deutsche Private Equity (DPE)
- Advised Kühne + Nagel on a multi-step intra-group reorganisation and intra-group sale of its CEE-operations including subsidiaries in 16 jurisdictions, including the related tax analysis and structuring for the transfer of such subsidiaries from Austria to Germany.
- Advising Paragon Partners on the tax implications of the acquisition of specialist publishing company WEKA.
- Advising Amazon in relation to Covid-19-related changes in Austrian tax law in relation to its Austrian sales activities
The tax practice at Wolf Theiss Rechtsanwalte GmbH & CoKG has a strong skill set in corporate tax advice, tax planning for private clients and real estate-related tax assistance. Other services include tax litigation as well as fiscal criminal law and voluntary self-disclosures. Niklas Schmidt heads the team and has a niche specialism in the relatively nascent area concerning the taxation of cryptocurrencies. Counsel Eva Stadler is also of note and often assists with the tax aspects of corporate restructurings and M&A.
Other key lawyers:
‘The firm has an exceptionally strong tax practice, we are very much satisfied with the high level of their services, deep knowledge and commercial approach. ’
‘Eva Stadler from Wolf Theiss’s tax department is a very experienced and skilled Austrian lawyer, reliable and available on 24/7 basis.’
‘Eva Stadler delivers great quality advice within the agreed budgets.’
GARBE Industrial Real Estate GmbH
- Advised various issuers and bank consortiums on the tax aspects of the issuance of debt and hybrid instruments, in particular in connection with tax disclosures to be made in respect of Austrian investors and with tax gross-up clauses.
- Advised an international oil and gas production group on an envisaged restructuring.
- Advised Blackstone on the acquisition of the European distribution business of Irish building materials supplier CRH.
ALTHUBER SPORNBERGER & PARTNER Rechtsanwälte
Boutique firm ALTHUBER SPORNBERGER & PARTNER Rechtsanwälte has been in existence since 2018 has a core focus on tax disputes, tax criminal law and D&O liability. Franz Althuber handles tax and liability proceedings in addition to expertise in corporate tax law. Martin Spornberger is a certified tax advisor and is often retained to assist with complex tax disputes.
Franz Althuber; Martin Spornberger
‘Combination of academic know how and practical approach. We closely cooperate with ALTHUBER SPORNBERGER & PARTNER particularly in tax law matters and criminal tax law cases of our clients operating in Austria. Every time we need cooperation of Austrian tax and legal experts, ALTHUBER SPORNBERGER & PARTNER is our first choice. What makes their practice unique is that they specialize specifically on tax law (tax disputes and tax criminal law).’
‘Extremely capable advisors, focussed, reliable and responsive.’
‘Franz Althuber is a tremendous networker, quick thinker, very clever.’
‘Martin Spornberger is 100% trustworthy, empathetic, innovative, very clever.’
Flughafen Wien AG (Vienna Airport)
- Acted for McDonald’s Austria in the course of high-value tax proceedings regarding Austrian gaming tax.
- Advised WELDE Austria in the course of its cross-border restructuring with a focus on possible transfer pricing risks.
- Advised Bulgarian VEB Group and its shareholders on a tax relocation project.
At CMS Reich-Rohrwig Hainz Rechtsanwälte GmbH, the group has noted an uptick in demand for advice on the cross-border restructurings of international groups, tax optimisations and assistance with self-disclosures. Department head Sibylle Novak and her team are key names for industrial companies as well as investment funds. Novak, who is also a qualified tax consultant, focuses on the tax aspects of M&A.
‘The strengths of the team around Sibylle Novak are that they deliver legal and tax in one hand, and that they further provide practical solutions, and they work in a quick and efficient manner.’
‘Sibylle Novak stands out – she understands our business and comes up with practical solutions. She works day and night – I could reach her on her mobile at any time.’
‘We did not see before that someone could deliver legal & tax in one hand like the team around Sibylle Novak – that’s unique. Her strengths are quick & practical solutions.’
‘Sibylle Novak is outstanding, she delivers legal & tax in one hand, cost efficiently. We did not see this on the market before.’
ENCAVIS Asset Management
NTT DATA Group
Yokogawa Electric Corporation
- Advising the seller S&E Consulting on tax and corporate law.
- Advising ENCAVIS Asset Management on tax matters regarding the acquisition of the Styrian wind farm Fürstkogel.
- Advised NTT on all Austrian tax and corporate aspects in connection with national and cross-border mergers.
DLA Piper Weiss-Tessbach is equipped to handle both planning and transactional tax matters, with a strong suit in tax advice related to restructuring. The group is a popular choice with clients from the CIS and CEE regions, and particularly the Russian market, and benefits from the presence of fluent Russia and Bulgarian speaker Dimitar Hristov in the team. Hristov is also a key name for international tax law and corporate taxation.
- Advised Merritz Securities during the sale of the Hilton Parkview, with tax advice on the financing and the transaction.
DORDA Rechtsanwälte GmbH supports both corporate and individual clients with tax audits, tax issues and cross-border tax structures. Practice head Paul Doralt has experience of structured financing as well as trust law and is a key name for private clients. Associate Katharina Binder brings knowledge of international corporate restructuring to the table.
Other key lawyers:
‘Very deep knowledge of Austrian tax law and very experienced. Great judgement on difficult issues ’
‘Paul Doralt appears to be one of the best tax lawyers in Austria. Very broad and deep knowledge and excellent judgement.’
Eleva Beverages Holding
- Advised Eleva Beverages Holding on the establishment of an Austrian holding structure with participation rights financing for a new Italian ice tea product.
- Advising the German pen and pencil producer Faber-Castell on a tax efficient international trading and transfer pricing project.
Baker McKenzie Rechtsanwälte LLP & Co KG
The tax department at Schoenherr (Schönherr Rechtsanwälte) advises on the tax aspects of M&A, as well as assisting with tax structuring, cross-border restructurings and criminal tax law. The group, which is led by Roman Perner, also handles tax litigation and recently assisted with tax questions in relation to the Covid-19 outbreak.
Other key lawyers:
Peter Feyl; Marco Thorbauer
‘The unique thing about Schoenherr tax is that it is young, dynamic and still full of hands-on expertise. Schoenherr tax always delivers in time and in high quality leaving no open questions. No matter how complicated the matter is, they can always break it down to simple and comprehensive language.’
‘Marco Thorbauer stands out with great tax structuring experience and his 24/7-availability.
‘The Schoenherr Tax Team is very responsive and describes complex matters in a way that is very easy to understand (even if you have not studied law). I have not seen other law firms that are so “to the point”.’
‘Marco Thorbauer is always keen on working towards solutions and very sociable. He has the competence to present clear solutions in a way everybody understands.’
‘Always solution oriented advice of high quality, great response time, available at almost any time. ’
‘Marco Thorbauer shows high level of expertise on all tax matters, never loses sight of any other business aspects or implications that might come along; great communicator which is especially noticeable in high level negotiations.’
‘Mr. Roman Perner has profound knowledge in setting up tax efficient corporate structures.’
‘Actual knowledge, timely process, practicability.’
‘Efficiency, expertise, timely processing. ’
‘The team specializes in excellent practice-oriented solutions of not everyday cases.’
‘Marco Thorbauer has great advisory experience regarding private clients.’
Bilfinger Industrial Services Österreich GmbH
Österreichische Beteiligungs AG
INVESTER United Benefits GmbH
Bramac Dachsysteme International GmbH
INNIO Jenbacher GmbH & Co OG
Partners Group AG
- Advising ABBAG on the establishment and implementation of COFAG and the structuring and design of the first portfolio of measures designed to mitigate the economic impact of the Covid-19 pandemic as well as the interpretation of supporting laws in the context of Austrian tax law.
- Advising Bilfinger on the sale of its Austrian-based HR subsidiary unit Bilfinger Personalmanagement GmbH to Austrian HR specialist TTI Beteiligungs und Management GmbH.
- Advising French multinational company Thales on the acquisition of insolvent motor manufacturer Steyr Motors.
Innovative tax structures for transactions are a notable strength of the department at Taylor Wessing enwc Rechtsanwälte GmbH, which has an additional foothold in private wealth tax advice. Practice head Michaela Petritz-Klar is an international tax specialist with significant knowledge of reorganisation, M&A and private equity matters.
‘Very friendly, professional and creative.’
‘Very pleasant, friendly, good listener, very professional.’
- Advised Warimpex & UBM on a multi-jurisdictional real estate transaction.
- Advised wefox Group on its acquisition of DIE Maklergruppe and ongoing cross-border reorganisation.