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Tax

Austria

Tax law firm

Compliance with the ever-stricter tax regulations in Austria and abroad is becoming more challenging, especially in a cross-border field of activity. 
Our approximately 350 lawyers also include experienced tax experts who keep themselves abreast of all the developments in tax law and tax policy that might affect your business. 
Our multidisciplinary approach helps you build strong structures that align with your business strategy in order to maximize your tax efficiency. 

Legal & Tax from one source - Always one step ahead

We offer you legal and tax advice from a single source so that you can significantly reduce your consultancy costs. We support you in transactions, criminal financial proceedings, tax audits, dealing with the tax authorities and tax proceedings.
The automatic exchange of information between tax authorities and new reporting obligations (DAC 6 Directive, Commercial Owners Register) are current challenges – we provide comprehensive advice and support you in adapting your internal processes to the new reporting obligations.

Tax law: Our main focus

Whether you are a financial institution, multinational corporation, investment fund, investor or high net worth individual, we understand your tax concerns and priorities. Our teams work together inside and outside Europe – in all areas that are essential for your company:

•    M&A: Tax-efficient acquisition structures 
•    M&A: Tax due diligence / Financial due diligence
•    Investment funds 
•    Financial criminal proceedings
•    Value added tax
•    Income tax
•    International tax law (avoidance of double taxation) 
•    Transfer prices
•    E-commerce
•    Tax planning and tax optimization
•    Financing operations
•    Tax optimization for real estate investments
•    Financial criminal law

Austrian and international tax law

Our lawyers offer expert and comprehensive advice on tax law both nationally and internationally. 

Would you like us to inform you regularly about tax law news? Sign up for our newsletter (in German) and receive useful information on events and important legal developments by e-mail.

Get to know our team of tax law experts here!

Start-ups
What is equIP?To start and build a suc­cess­ful busi­ness, you need a good idea, de­term­in­a­tion and a strong team. We at CMS would like to be part of your team. That is why we have de­veloped equIP, a leg­al ac­cel­er­at­or es­pe­cially for start-ups based on in

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02/08/2022
Leg­al is­sues in the meta­verse / Part 4 - Ex­pec­ted im­pact of the EU Ar­ti­fi­cial...
Part 4 - Ex­pec­ted im­pact of the EU Ar­ti­fi­cial In­tel­li­gence Reg­u­la­tion, the meta­verse as a work­place In our first art­icle, we ex­amined the nature of the meta­verse, the shared vir­tu­al world. The emer­gence...
27/07/2022
Leg­al is­sues in the meta­verse / Part 3 - Data pro­tec­tion chal­lenges, the...
Part 3 - Data pro­tec­tion chal­lenges, the im­port­ance of cy­ber­se­cur­ity, ad­vert­ising reg­u­la­tion in the meta­verse In our first art­icle, we ex­amined the nature of the meta­verse, the shared vir­tu­al world...
19/07/2022
Leg­al is­sues in the meta­verse / Part 2 - Trade­marks and copy­right, NFTs...
Part 2 - Trade­marks and copy­right, NFTs and civil law prin­ciples in the meta­verse In our first art­icle, we ex­amined the nature of the meta­verse, the shared vir­tu­al world. In the meta­verse, trade in vir­tu­al...
01/06/2022
CMS Next
What’s next? In a world of ever-ac­cel­er­at­ing change, stay­ing ahead of the curve and know­ing what’s next for your busi­ness or sec­tor is es­sen­tial.At CMS, we see ourselves not only as your leg­al ad­visers but also as your busi­ness part­ners. We work to­geth­er with you to not only re­solve cur­rent is­sues but to an­ti­cip­ate fu­ture chal­lenges and in­nov­ate to meet them.With our latest pub­lic­a­tion, CMS Next, our ex­perts will reg­u­larly of­fer you in­sights in­to and fresh per­spect­ives on a range of is­sues that busi­nesses have to deal with – from ESG agen­das to re­struc­tur­ing after the pan­dem­ic or fa­cing the di­git­al trans­form­a­tion. We will also share with you more about the work that we are do­ing for our cli­ents, help­ing them in­nov­ate, grow and mit­ig­ate risk.To be able to provide you with the best sup­port, we im­merse ourselves in your world to un­der­stand your leg­al needs and chal­lenges. However, it is equally im­port­ant that you know who we are and how we can work with you. So, we in­vite you to meet our ex­perts and catch a glimpse of what is hap­pen­ing in­side CMS.En­joy read­ing this pub­lic­a­tion, which we will up­date reg­u­larly with new con­tent.CMS Ex­ec­ut­ive Team
20/05/2022
DEBRA – The new EU tax ini­ti­at­ive aim­ing at pro­mot­ing a fair and sus­tain­able...
With­in the EU a wide­spread asym­metry ex­ists between debt and equity fin­an­cing. Usu­ally, in­terest is tax de­duct­ible from the cor­por­ate in­come tax base while di­vidends do not be­ne­fit from such ad­vant­age...
31/03/2022
CMS ad­vises Siemens Aus­tria on sale of Aus­tri­an fa­cil­ity man­age­ment busi­ness
Aple­ona ac­quires Siemens Ge­bäu­de­m­an­age­ment und -Ser­vices (SGS). CMS Vi­enna provides com­pre­hens­ive leg­al sup­port to Siemens Aus­tria.   Siemens Aus­tria has agreed to sell Siemens Ge­bäu­de­m­an­age­ment & -Ser­vices G.m.b.H. (SGS) to Aple­ona. The clos­ing of the trans­ac­tion is ex­pec­ted in the third quarter of the fin­an­cial year and is sub­ject to cus­tom­ary an­ti­trust ap­provals. Both com­pan­ies have main­tained a good and close re­la­tion­ship for years. SGS will be fur­ther strengthened by join­ing forces with Aple­ona, res­ult­ing in an ex­pan­ded and im­proved range of ser­vices.   Siemens Aus­tria is be­ing leg­ally ad­vised and sup­por­ted by the Vi­en­nese law firm CMS Reich-Rohr­wig Hainz un­der the lead­er­ship of Al­ex­an­der Rakosi, part­ner in the Cor­por­ate/M&A de­part­ment. The core CMS team fur­ther con­sists of M&A ex­perts Flori­an May­er, Mar­ie-Christine Lidl, Anna Hiegel­sper­ger and Mat­thi­as Emich. Sibylle Novak and Al­ex­an­der Hier­mann deal with tax law is­sues, An­drea Potz, and Jens Winter as­sist on la­bour law top­ics and Bernt Els­ner and Mar­lene Wim­mer-Nistel­ber­ger ad­vise on com­pet­i­tion law. Ad­di­tion­al sup­port dur­ing the course of the trans­ac­tion came from Daniela Ka­rol­lus-Bru­ner, Robert Keisler, Di­eter Zand­ler and Clem­ens Gross­may­er.   Al­ex­an­der Rakosi is pleased with the suc­cess­ful deal sign­ing: “We are proud to be able to sup­port Siemens on this pro­ject with a cross-de­part­ment­al team and con­trib­ute to fur­ther en­trench­ing Siemens as a fo­cused tech­no­logy com­pany in Aus­tria.”   Siemens Ge­bäu­de­m­an­age­ment & -Ser­vices ¬G.m.b.H., based in Vi­enna, is a suc­cess­ful man­u­fac­turer-in­de­pend­ent full-ser­vice pro­vider in the tech­nic­al build­ing¬ man­age­ment¬ sec­tor with around 260 em­ploy­ees. Its cus­tom­ers in­clude in­sti­tu­tions from the health care, cul­ture and edu­ca­tion, trade and lo­gist­ics sec­tors, as well as renowned com­mer­cial en­ter­prises. In the last busi­ness year, it achieved a turnover of around 75 mil­lion euros.
29/03/2022
Ap­plic­a­tion of State aid law to tax meas­ures: 2021 re­view and 2022 out­look
By sev­er­al rul­ings is­sued in 2021, the Court of justice of the EU (CJEU) has spe­cified its case-law on the veri­fic­a­tion of two re­quire­ments for tax meas­ures to fall with­in the scope of State aid: the...
28/03/2022
Ger­many: Cross-bor­der em­ploy­ee as­sign­ments - li­ab­il­ity for wage tax?
The de­cis­ive factor for wage tax li­ab­il­ity in the in­ter­na­tion­al as­sign­ment of em­ploy­ees is not who pays the wage. For the em­ploy­ee, the ques­tion is: in which coun­try must the in­di­vidu­al pay tax on his...
07/03/2022
Aus­tria coun­try tax guide
1. Lan­guages used by the loc­al tax au­thor­it­ies Ger­man. For­eign doc­u­ments must be trans­lated in­to Ger­man when provided to the Aus­tri­an tax au­thor­it­ies. 2. Main cor­por­a­tion tax char­ac­ter­ist­ics 2.1...
23/02/2022
CMS and KP­MG Leg­al Ad­vise on Grein­er’s Sale of Ex­tru­sion Di­vi­sion to Nim­bus
CMS has ad­vised Grein­er on the sale of its ex­tru­sion di­vi­sion, in­clud­ing op­er­a­tion­al as­sets in Aus­tria and the Czech Re­pub­lic, to Nim­bus. KP­MG Leg­al ad­vised Nim­bus.Grein­er is an Aus­tri­an plastics and foam spe­cial­ist com­pany.
23/02/2022
CMS and KP­MG Leg­al Ad­vise on Grein­er’s Sale of Ex­tru­sion Di­vi­sion to Nim­bus
CMS has ad­vised Grein­er on the sale of its ex­tru­sion di­vi­sion, in­clud­ing op­er­a­tion­al as­sets in Aus­tria and the Czech Re­pub­lic, to Nim­bus. KP­MG Leg­al ad­vised Nim­bus.Grein­er is an Aus­tri­an plastics and foam spe­cial­ist com­pany.
14/02/2022
Con­sequences of the Court of Justice of the European Uni­on rul­ing on the...
The Court of Justice of the European Uni­on (here­in­after, “CJEU”) has de­clared the gen­er­al rules on pen­al­ties for tax of­fences re­lated to the in­form­at­ive de­clar­a­tion of over­seas as­sets and rights ...