Tax in Austria

Binder Grösswang

Binder Grösswang offers ‘exceptional expertise’ across a variety of tax structuring mandates, including M&A and real estate transactional matters, and VAT and transfer pricing arrangements across clients’ Austrian and European operations. On the contentious side, the practice assists corporate and HNWI clients facing audits and appears on their behalf before the Tax and Constitutional Courts. Such disputes are the domain of Christian Wimpissinger, whose expertise extends to double taxation treaties and European tax structures. He leads the practice alongside Clemens Willvonseder, dual qualified in Austria and Luxembourg, whose specialisms encompass M&A and financial transactions taxes, stamp duty and VAT, in addition to advising clients on criminal tax matters.

Praxisleiter:

Christian Wimpissinger; Clemens Willvonseder


Referenzen

‘The practice covers a broad range of tax matters including corporate tax and transfer pricing. The team is made up of highly skilled professionals, who at the same time have a deep business acumen. Indeed, Binder’s tax team is by far our preferred counsel in Austria.’

‘Christian Wimpissinger is an incredible professional, always able to think outside of the box and find the best solution for complex matters. Furthermore, Christian is very proactive and, at the same time, promptly reactive. Clients simply love him.’

‘Very good team! Very responsive, accurate and innovative!’

Kernmandanten

Macquarie Asset Management


ORLEN S.A


AG Capital, Austrian Growth Capital Fund


Atos IT Solutions and Services GmbH


Air Liquide


AXA Gruppe


Compagnie de Saint-Gobain


Danone


Michelin Reifenwerke AG & Co. KgaA


Sanofi


Schneider Electrics


VINCI


Attestor Capital LLP


Trill Impact


Bosch Power Tools


Semperit AG Holding


Highlight-Mandate


  • Advised ORLEN S.A. on the acquisition of Turmöl’s service station network.
  • Advised Semperit AG Holding on the sale of its medical business to HARPS GLOBAL PTE. LTD.
  • Provided Austrian tax advice to AG Capital for the setup of a fund structure for the Austrian Growth Capital Fund.

bpv Hügel

bpv Hügel offers ‘excellent, practical and timely advice’ across the spectrum of contentious and non-contentious tax issues, including overseeing the optimisation of corporate transactions and reorganisations for clients and also acting for them in the event of proceedings brought by the tax authorities. Nicolas Wolski, who took on the leadership of the practice in October 2024, advises clients facing tax investigations in addition to structuring tax-optimal M&A and finance transactions. Kornelia Wittmann, who is qualified in Germany, frequently represents clients in the Federal Fiscal and Supreme Administrative Courts in criminal tax proceedings.

Praxisleiter:

Nicolas Wolski


Weitere Kernanwälte:

Kornelia Wittmann


Referenzen

‘bpv Hügel is particularly well known for its excellent tax law practice.’

‘The entire team is very competent. They strive to help the customer find a practical and economical solution, not just point out the theory. It’s a great approach that offers a lot of added value. The team works closely together to provide a holistic solution to a wide range of challenges.’

‘Kornelia Wittmann and Nicolas Wolski are highly competent lawyers and tax advisors. Thanks to their extensive know-how and specialist knowledge, they are able to make a high-quality contribution from a legal, tax and business perspective. The well-founded, but also pragmatic approach of these experts in the areas of corporate, commercial and tax law is both an asset and a rarity on the market.’

Kernmandanten

IMMOFINANZ GROUP


European Directories Group


BP Plc and BP Europe SE


F.A. Food Art Enterprises Limited


Unibail-Rodamco-Westfield


Luxembourg ESG Fund


ISS Group


STRABAG SE


S IMMO AG


Liberty


Highlight-Mandate


  • Advised STRABAG on its capital markets and corporate structuring with measures to reduce the indirect shareholding of the EU-sanctioned Oleg Deripaska.
  • Advised STRABAG in its dispute with the Austrian authorities regarding the question of whether an EU-sanctioned Russian individual still qualifies as a beneficial owner despite him being unable to exercise any rights and receiving any funds from his shareholding.

Cerha Hempel

Cerha Hempel‘s tax team takes instructions across the gamut of tax matters, representing clients in criminal proceedings and tax audits, including disputes over stamp duty liabilities, and assisting them in arranging transactions and employee benefits in tax-optimal structures. Leading the team in tandem are Johannes Prinz, whose focus is on the structuring of M&A deals and corporate restructurings, VAT and taxes levied on non-profit organisations, and tax litigator Benjamin Twardosz, an expert in stamp duty and other tax disputes who appears for clients in courts up to the Supreme Administrative Court. Christoph Schimmer‘s practice mergers expertise in corporate and company law with Austrian and international tax law.

Praxisleiter:

Johannes Prinz; Benjamin Twardosz


Weitere Kernanwälte:

Christoph Schimmer


Referenzen

‘The tax team at Cerha Hempel demonstrated great expertise at the intersection of tax law and constitutional law. We were very satisfied with the performance provided, which far exceeded our expectations.’

‘Benjamin Twardosz, in particular, guided us through the complex procedures with a consistently polite, appreciative, and competent approach. Together with Christian Schimmer, we have been excellently and efficiently supported so far, and we can rightfully say that our trust in the mentioned individuals was fully present at all times.’

‘The firm provides helpful guidance and advice. It goes above and beyond.’

Kernmandanten

Ground Truth Solutions


AIG Asset Management


Contrarian Capital Management


Pacific Investment Management Moneda Deuda


Latinoamericana Fondo de Inversion Moneda Latin


American Corporate Debt


Deutsche Telekom AG


A&O Shearman LLP


European Bank for Reconstruction and Development


Deutsche Beteiligungs AG


IFF International Flavors & Frangrances Inc


Polar Capital Funds Plc/MFS Meridian Funds SICAV


Advent International


OMV AG


William Hill


Aéroports de Paris S.A.


Highlight-Mandate


  • Advised the European Bank for Reconstruction and Development on a prolongation of an existing put and call option agreement, focused on the entry into an assignment agreement on dividends distributed by Erste Bank Hungary Zrt in future.
  • Advised two UHNWIs on several tax and fiscal criminal law matters and advice tied to a relocation to Austria and taxation of trust income.
  • Represented several clients in appeals to the Supreme Administrative and Supreme Constitutional Courts on matters of stamp duty and questions of tax liability.

Aigner Buzanich Rechtsanwälte

Corporate and private equity clients, in addition to federal bodies, form the core of Aigner Buzanich Rechtsanwälte‘s clientele, relying on the firm for general tax planning and tax-optimised transaction structuring assistance. The practice is also sought after for advice on managing tax controversies, including litigation arising out of arrangements between corporate clients and service providers, in addition to issues arising out of employee-related taxes. Founding partners Hans-Jörgen Aigner, a specialist in VAT and criminal tax matters, and Herbert Buzanich, whose expertise lies in taxes levied on financial products and capital markets transactions.

Praxisleiter:

Herbert Buzanich; Hans-Jörgen Aigner


Kernmandanten

COVID-19 Finanzierungsagentur des Bundes GmbH


IK Partners


Volta Trucks


Ligand Pharmaceuticals


Highlight-Mandate


  • Advised COVID-19 Finanzierungsagentur des Bundes GmbH on all tax-related aspects of its mission.
  • Advised IK Partners on Austrian tax matters, in particular the tax aspects of sweet equity participations, when IK Partners acquired a majority stake in Schwingshandl from its founders.
  • Advised PAI Partners on the Austrian tax aspects of the bidding process for the rehab business of a European multinational healthcare company based in Germany.

Schindler Attorneys

Schindler Attorneys is particularly adept at crafting tax optimised transaction structures for private equity and corporate buyers investing in the Austrian market, with further expertise in overseeing the tax aspects of intra-group reorganisations. Practice head Clemens Schindler brings expertise in taxes levied on public and private M&A deals and restructuring procedures; Schindler is also qualified as a public tax advisor. Handling contentious tax matters is Daniel Kropf, who handles both criminal and civil tax disputes, while also providing support in regard to transactional taxes.

Praxisleiter:

Clemens Schindler


Weitere Kernanwälte:

Daniel Kropf


Referenzen

‘Strong technical knowledge and pragmatic approach.’

‘Always available, friendly and personally involved.’

‘The team are always available and are very collaborative.’

Kernmandanten

AIG


Alix Partners


Capvis


The Carlyle Group


Evoco AG


Investcorp


Peakstone Advisors


ScaleUp Capital


Summit Partners


Triton


Highlight-Mandate


  • Represented Acer Group in tax litigation proceedings in the EU and other countries.
  • Advised the management of Single Use Support on its acquisition by Novo Holdings and the related management equity programme.
  • Advised Waterland on its acquisition structure for investments in Austria.

Wolf Theiss Rechtsanwälte GmbH & Co KG

Wolf Theiss Rechtsanwälte GmbH & Co KG covers a broad range of tax matters, assisting corporate clients with acquisition-related taxes, including stamp duty, and helping them understand their obligations under international tax treaties. These matters fall under the purview of practice head Niklas Schmidt, who further supports clients in regard to the taxation of financial and cryptocurrency products. Eva Stadler takes the lead on taxes levied on HNWIs, advising on relocations to Austria and tax-optimal wealth management structures, including family foundations, and is also sought after for advice on taxes applied to investment funds.

Praxisleiter:

Niklas Schmidt


Weitere Kernanwälte:

Eva Stadler


Referenzen

‘The team are quite unique as they are fully fledged lawyers with strong tax knowledge.’

‘Niklas Schmidt is a true hall of famer. Eva Stadler is a rising star.’

‘They are responsive and helpful.’

Kernmandanten

QPS


Arkema


Lottomatica


Convera


Highlight-Mandate


  • Advised QPS on the sale of 100% of the shares of its neuropharmacology business unit.
  • Advised Arkema Group in connection with the acquisition of a majority stake of nearly 78% in proionic GmbH.
  • Advised Convera on the acquisition of parts of the Austrian business of Western Union.

CMS Reich-Rohrwig Hainz Rechtsanwälte GmbH

CMS Reich-Rohrwig Hainz Rechtsanwälte GmbH acts for both corporate and private clients across a range of tax issues, including the arrangement of tax-efficient M&A structures, for example mitigating the risk of double taxation on cross-border deals, and tax liabilities arising out of restructuring measures. Sibylle Novak, who is also qualified as a tax advisor, heads the team and takes on the full range of M&A-linked tax instructions, with further expertise in assisting HNWIs and family-owned businesses with the optimisation of their tax arrangements.

Praxisleiter:

Sibylle Novak


Referenzen

‘Excellent team, forward thinking, covering all aspects of the business involved.’

‘Sibylle Novak worked extra hours to ensure that all details were researched and investigated.’

‘Sibylle Novak delivers high quality and practical solutions. She is outstanding in her approach. In case of complex transaction structures, she is the one who delivers a solution. As clients, we appreciate that she is reliable and dedicated.’

Kernmandanten

Siemens Energy


Gertnergroup


Highlight-Mandate


  • Provided tax law advice to Siemens Energy on structuring the sale of Trench Electric to Triton.
  • Advised Gertnergroup on the tax aspects of the conversion of its German subsidiary, Gertner Service GmbH, into an Austrian limited liability company with its registered office in Vienna.
  • Advised a hotel group in connection with a stamp duty appeal to the Supreme Administrative Court.

DLA Piper Weiss-Tessbach Rechtsanwälte GmbH

DLA Piper Weiss-Tessbach Rechtsanwälte GmbH is noted for its ability to carry out tax due diligence assessments in the leadup to M&A and real estate transactions, while also assisting clients with the optimisation of M&A transactions from a tax perspective. Under the guidance of Dimitar Hristov, the group also provides support to clients on their VAT liabilities, while also representing clients facing tax audits or proceedings before the Austrian courts.

Praxisleiter:

Dimitar Hristov


Referenzen

‘We have received outstanding assistance and support from the team in expanding our real estate portfolio in Austria, with a complex, thoughtful, constructive approach and with consideration of not only the legal and tax but also the economic aspects.’

‘Dimitar Hristov: flexibility, constructive approach, structured thinking, risk evaluation.’

‘Dimitar Hristov works very hard on his cases. He is always on time. He knows the basics of tax law very well and gives very practical advice whenever you want to reach him.’

Kernmandanten

Uluslararası Nakliyeciler Derneği


PetroRio S.A.


Realit Property GmbH


Renesas Electronics Corporation


Rudolf Heintel Gesellschaft m.b.H.


Highlight-Mandate


  • Assisted the Realit Group with the tax due diligence and structuring tied to its acquisition of the Hotel und Fachmarktzentrum Ansfelden GmbH.
  • Represented Uluslararası Nakliyeciler Derneği in an appeal before the Constitutional Court against the prohibition on companies from non-EU countries claiming VAT rebates in Austria.
  • Advised a multinational company on potential VAT and criminal tax risks related to third party subcontractors.

DORDA Rechtsanwälte GmbH

DORDA Rechtsanwälte GmbH is frequently tasked with overseeing the tax structuring aspects of multi-jurisdictional transactions, encompassing both M&A and restructuring-linked taxes, and is also instructed in disputes arising out of VAT and stamp duty liabilities. Heading the team is Paul Doralt, whose ‘vast international experience’ allows him to oversee the tax optimisation of M&A deals and corporate tax levies. Katharina Binder assists private clients and their foundations on their tax arrangements, while Stanislav Nekrasov maintains a broad practice, covering international tax structuring and advising on criminal tax matters.

Praxisleiter:

Paul Doralt


Weitere Kernanwälte:

Katharina Binder; Stanislav Nekrasov


Referenzen

‘Highly experienced, short response times, well connected, client-oriented approach.’

‘Extensive international experience, solution-oriented, creative, great client handling, well connected.’

‘Paul Doralt has vast international experience.’

Kernmandanten

Ocyan Oil & Gas GmbH


Subsidiary of Colas Rail SAS


Fristads


Airbnb


Seabras Sapura


Croma-Pharma


Scantox Denmark ApS


Highlight-Mandate


  • Acted as Austrian tax counsel to Ocyan Oil & Gas GmbH throughout its restructuring process.
  • Advised Croma-Pharma on the tax structuring of the first de-SPAC transaction in Austria.
  • Represented Seabras Sapura and Seadrill before the tax authorities.

GLAESER LAW Tax Boutique

Glaeser Law Tax Boutique places a particular emphasis on indirect taxation issues and customs duties, assisting clients facing tax litigation concerning VAT, and is also adept at assisting clients with the setup of transfer pricing arrangements. Practice head Lars Gläser brings his ‘deep tax knowledge’ to bear when advising clients on liabilities arising across clients’ supply chains and is also well versed in Austrian and European customs issues.

Praxisleiter:

Lars Gläser


Referenzen

‘Reliability and quality: you know you can rely on Glaeser Law, whenever you need them. You can be sure that you will get feedback quickly and that the advisor is fully committed. You know that the feedback is relevant and you can really rely on the quality of the service provided. Better than competitors, to the point and focused on clients’ needs.’

‘Very client-driven, always available and very reliable; no need to wait long for responses, even if they are very complex; advice is to the point; ability to address complex issues in simple words, which gives them a big advantage over the Big 4, for example.’

‘Lars Gläser is one of the best customs advisors in the German-speaking region of Europe. His understanding of the business, responsiveness and great care of clients make him my first choice in Austria.’

Kernmandanten

Nufarm


ProSiebenSat.1 MEDIA SE


Acer


Schindler Aufzüge und Fahrtreppen GmbH


Ares


Austrian Chamber of Commerce


Alpinuum


Skala GmbH


New Alpha


Highlight-Mandate


  • Advised Nufarm on the customs aspects of its international supply chains and obtained a tariff suspension for certain imports into the European Union.
  • Advised ProSiebenSat1 Media and ProSiebenSat.1Puls 4 GmbH on cross-border transfer pricing matters.
  • Advised the Austrian Chamber of Commerce on draft applications for its members for subsidies during the COVID pandemic.

Schoenherr (Schönherr Rechtsanwälte)

Schoenherr (Schönherr Rechtsanwälte)‘s tax team leverages its ‘top technical and practical knowledge’ to advise clients on the optimisation of their transactional tax structures and oversees the reorganisation of tax arrangements in the wake of restructuring measures, pertaining both to corporations and financial products. Practice head Marco Thorbauer focuses primarily on multi-jurisdictional tax planning and transactional tax arrangements, while also representing clients making self-disclosures to the tax authorities and in proceedings before the courts.

Praxisleiter:

Marco Thorbauer


Weitere Kernanwälte:

Tobias Hayden


Referenzen

‘Schoenherr has in the last year assembled a great tax team that is able to efficiently work on all major Austrian tax issues. They are a pleasure to work with and have top technical and practical knowledge.’

‘Marco Thorbauer is a great tax lawyer who is able to efficiently address tax questions and negotiate tax matters with both technical knowledge and a good feeling for the needs of businesses, including the ability to reach efficient, practical solutions.’

‘The Schoenherr tax team is a young and agile team. They are up to date with the newest tax trends. Compared to other law firms, the Schoenherr tax team gives full-service tax advice which is very important for me.’

Kernmandanten

Advent International Corporation


Atomos-Kliniken


DZ Bank AG


Energie Steiermark AG


Enery Group


Erste Group Bank


EVN


Foxyflo GmbH/Florian Gschwandtner


Generali Versicherung AG


Global Payments Inc.


Gynial Group


Kaufhaus Steffl AG


Left Lane Capital


MyAcker GmbH


Nolens Volens GmbH


OMV AG


Ortner GmbH


Raiffeisen Bank International


SiteLog GmbH


Slate Asset Management


UniCredit Bank AG


VERBUND AG


Youplus Assurance AG


8eyes GmbH


Highlight-Mandate


  • Advised the seller on the sale of the VAMED Group’s rehabilitation clinics to PAI Partners.
  • Advised Fisker GmbH in connection with its ongoing insolvency proceedings, which are conducted as restructuring proceedings with self-administration.
  • Advised Atomos-Kliniken GmbH on the acquisition of 100% of the shares in VIMC – Vienna International Medical Clinic GmbH.

Baker McKenzie Rechtsanwälte LLP & Co KG

Baker McKenzie Rechtsanwälte LLP & Co KG‘s tax team works closely with the firm’s Vienna M&A team, in addition to its New York and Germany-based colleagues, to assist with the tax optimisation of acquisitions of or investments into Austrian target companies, and is also able to assist with the setup of transfer pricing. Practice head Philipp Stanek is noted for his expertise in taxes levied on M&A transactions and restructuring measures.

Praxisleiter:

Philipp Stanek


Kernmandanten

Refurbed


Lindsay


Baxter


Accenture


Atos


Taylor Wessing enwc Rechtsanwälte GmbH

Taylor Wessing enwc Rechtsanwälte GmbH‘s tax team works closely with the firm’s M&A and dispute resolution departments to create tax-optimised transaction structures for clients investing in Austrian targets, or to tackle tax litigation and restructuring matters. Practice head Michaela Petritz-Klar oversees the tax aspects of cross-border corporate and capital markets transactions, and is also sought after by HNWIs in relation to the tax structuring of their assets and succession plans.

Praxisleiter:

Michaela Petritz-Klar


Kernmandanten

Functional Software/Sentry


Igel Group


The Change Group Wechselstuben GmbH


TourRadar


Haslinger Stahlbau


Denkstatt GmbH


Highlight-Mandate


  • Assisted Functional Software and Sentry with the structuring of a tax-optimised employee participation project, including its implementation in addition to handling tax disclosure matters.
  • Acted for the Igel Group in all tax matters concerning its investments in Austria, including in relation to distressed assets and a group-wide restructuring.
  • Represented The Change Group Wechselstuben GmbH in proceedings against the funding agency set up by the Austrian Republic for granting COVID-19-related support.