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Funds Law Firm & Legal Services in Austria

Whether you are launching, operating, lending to or investing in a fund or an alternative indirect investment vehicle, you need to overcome legal hurdles which may be from a domestic and/or cross-border perspective. Our pan-European funds group advises across your key asset classes including private equity, real estate, infrastructure, hedge, venture capital, debt and exchange traded funds. We advise on all types of funds and other indirect structures and across the lifecycle. Our experience and varied client base enables us to advise on the commercial as well as the legal and tax aspects.

We are highly skilled at, and have a reputation for, efficiency and providing commercial and pragmatic advice to reach successful deal conclusions quickly and on sensible budgets. We recognise the fast-moving regulatory climate and aim to simplify the legal regulations with our expert funds guides. These cover developments such as those affecting passporting and private placement regimes and allow you to keep pace with key market changes. We also actively engage in the legislative process, seeking to influence outcomes for the benefit of our client base.

Get to know our experts for funds here!

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05/06/2024
CMS Expert Guide to Holding Company Regimes in Austria
Specific holding company regime(s) While Austria has no specific tax regime for holding companies, holding companies can benefit from the tax benefits more widely available. These include:a tax exemption...
Comparable
15/05/2024
The European Commission reports on the open and targeted consultations...
BackgroundThe Sustainable Finance Disclosures Regulation (SFDR1) applies since March 2021 with a view to providing transparency to investors about the sustainability risks associated with their investments...
18/03/2024
After many postponements, the Council of the European Union reached an...
As part of the European Green Deal, the European Commission proposed the Corporate Sustainability Due Diligence Directive (“CSDDD” or the “Directive”) on 23 February 2022, with the aim to introduce...
07/03/2024
Practical guidance on how to assess the existence of aid for risk financing...
On 26 January 2024, the Commission adopted practical guidance for Member States on assessing the existence of State aid for measures aimed at facilitating access to financing for certain busi­nesses.Risk...
04/03/2024
Popular investment vehicles in Austria
Updated on December 2023. Investment vehicle Real estate investment fund (ImmoInvF) 1. Form Contractual 2. Tax Treatment Exempt at fund levelTax at investor levelGains from sale/disposal of fund units...
Comparable
29/02/2024
Amendments to Directive 2011/61/EU on alternative investment fund managers...
On 26 February 2024, the Council of the European Union officially approved amendments to Directive 2011/61/EU on alternative investment fund managers (read more), marking a significant development in...
13/02/2024
The EU Parliament and Council reached an agreement on ESG rating
On 5 February 2024, the European Parliament (the Parliament) and the Council of the European Union (the Council) reached a provisional agreement on the EU Commission's proposal from June 2023 for a regulation...
09/02/2024
ESMA reports on impact-washing concerns around funds focused on the United...
IntroductionOn 1 February 2024, the European Securities and Markets Authority (ESMA) published an article on the efficiency of funds focused on the United Nations Sustainable Development Goals (SDG)...
25/01/2024
Emerging Europe M&A Report 2023/2024
Despite geopolitical tensions, fears of recession and strong inflationary pressures across the EU, as well as the fiscal tightening needed to contain them, M&A in the CEE region has remained reasonably buoyant. Findings from the CMS Emer­ging Europe M&A 2023/24 report, published in cooperation with EMIS, demonstrate the resilience of the Emerging Europe deals market as activity holds firm against a backdrop of geopolitical tensions and strong inflationary pressures. Welcome to the 2023/24 edition of the Emerging Europe report.
05/01/2024
Private placement rules and law in Austria
1. Summary of private placement provisions for fund interests (if applicable)  The Austrian Alternative Investment Fund Managers Act (Alternatives Investmentfonds Manager Gesetz “AIFMG”) allows...
05/01/2024
AIFM passporting in Austria
1. EEA AIFMs AIFMs authorised in their EEA home State may exercise the right to passport their national licence allowing them to manage and market units or shares of AIFs to professional investors in...
29/12/2023
UCITS passporting in Austria
1. EA UCITS Schemes  In Austria, the Investment Fund Act 2011 (In­vest­ment­fondsge­setz 2011 – “InvFG 2011”) regulates the establishment, management and marketing of UCITS. Generally, the management...