422 results found

The CJEU's Nova Iberomoldes decision opens new avenues for challenging Austrian real estate transfer tax on share deals and corporate restructurings. This alert examines how the Capital Duties Directive may protect certain transactions and outlines practical steps for taxpayers to pursue refunds or structure future deals more efficiently.

Lange haben österreichische Venture Capital und Private Equity Fondsmanager auf gesetzliche Verbesserungen der Möglichkeiten zur Strukturierung von Fonds gewartet.

Fashion and luxury brands selling into the EU should prepare for a regulatory shift that will directly affect how products are documented, traced and placed on the market.

Mit 30.06.2023 enden in Österreich die letzten Covid-Maßnahmen, virtuelle Versammlungen von Gesellschaften soll es aber auch in Zukunft noch geben...

Austrian tax law provides various reorganisation tools for companies in an economic crisis.

Po poměrně turbulentním legislativním procesu nakonec Evropský parlament přijal dne 24. 4. 2024 směrnici o náležité péči podniků v oblasti udržitelnosti...

As a result of the financial and economic crisis, global foreign direct investment (FDI) has been declining since mid-2008.

Cor­po­rate reor­ga­ni­za­tions are very com­mon in cor­po­rate prac­tice. The lia­bil­ity risks borne by MB and SB mem­bers in the con­text of cor­po­rate reor­gan­i­sa­tions should not be underestimated.

The Austrian Supreme Court has recently provided guidance on how to structure cash pooling arrangements so that the risk of violation of the strict Austrian capital maintenance rules is minimized.

Austria has implemented radical changes to its insolvency law and introduced a new restructuring proceeding with self-administration (Sanierungsverfahren mit Eigenverwaltung) in its newly adopted Insolvency Code (Insolvenzordnung, or "IO").

In recent years, the caseload in Austrian courts regarding civil and commercial litigation has decreased by approximately 20%, from 0.5 first instance litigation cases pending per 100...

Insolvency practitioners, including insolvency administrators, often face a debtor who...

Choosing or changing a multinational company's headquarters involves considerations of quality of living and political stability in addition to economic and legal issues.

Sections 304 to 309 of the Austrian Criminal Code (StGB) are the key pieces of the Austrian legislation governing bribery.

The Digital Services Act ("DSA") is already applicable to the big internet players and from 17 February 2024...

The German Federal Ministry of Finance recently published the first draft of the KryptoTransferV, a new legislative act specifying AML requirements for crypto transactions between regulated custodians...

Stay informed about the latest developments in competition law in Central and Eastern Europe with Schoenherr's multi-jurisdictional newsletter. Each issue offers insight into developments in merger control, anti-trust, as well as public and private enforcement in the region.

The appearance of the coronavirus in Austria has created uncertainty and demand for information despite the authority's efforts.