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On 1 January 2019, Einlagensicherung AUSTRIA Ges.m.b.H. was launched as an institutional deposit guarantee scheme (DGS) under Section 1 (1) 1 of the Federal Act on Deposit Guarantee Schemes and Investor Compensation ...

The online CEE/SEE real estate & construction blog of Wolf Thiess.

Austrian tax law provides for a specific tax regime for investment funds. Such fund tax regime is characterized by the fund being treated as a tax-transparent vehicle (thereby having no shielding effect).

With the amendment of the Austrian investment fund regime by virtue of including alternative investment funds into its scope, the tax aspects of re-qualifications of existing (private equity) vehicles into investment funds and thus the application of the Austrian investment fund tax regime were rather unclear.

Incorrect land register entries may trigger public liability. But in a recent decision the Austrian Supreme Court (1 Ob 198/18a) held that incorrect land register entries can only constitute public liability claims for a certain group of people.

January 2026 – Directive (EU) 2024/927, commonly referred to as AIFMD II, marks the most significant reform of the Alternative Investment Fund Managers Directive (AIFMD)...

Mit 1.1.2019 hat die Einlagensicherung AUSTRIA Ges.m.b.H. ihre Tätigkeit als einheitliche Sicherungseinrichtung gemäß § 1 Abs 1 Z 1 des Bundesgesetzes über die Einlagensicherung und Anlegerentschädigung bei Kreditinstituten ...

Der Ministerialentwurf (ME) zur Umsetzung des Market in Financial Instruments Directive 2014/65/EU (MiFID II) Paketes in Österreich ist am 31.3.2017 im Nationalrat eingelangt.

Throughout the CEE/SEE region, the percentage of non-performing loans (NPLs) to total loan receivables has increased dramatically.