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Bernhard Oreschnik
Lawyer

Bernhard Oreschnik

Languages
  • German
  • English
  • Spanish
  • French
Social media

Bernhard Oreschnik is an attorney-at-law in the area of tax law.  Before joining CMS in 2021, he worked for several leading Austrian law firms. He has been advising national and international clients in all areas of tax law for more than eight years. He has particular expertise in contentious tax proceedings (including appeal proceedings up to the highest courts), in fiscal criminal law, in corporate, group and reorganisation tax law as well as gambling provider taxation. He also advises managers who are confronted with liability for taxes. 

Publications

  • Twardosz/Oreschnik, Keine Haftung des Vermieters für Glücksspielabgaben des Mieters, SWK 7/2021, 493. 
  • Twardosz/Oreschnik, Kommentierung zu § 28a FinStrG, in Tannert/Kotschnigg/Twardosz (Hrsg.), Kommentar zum Finanzstrafgesetz (Manz 2020). 
  • Verhältnismäßigkeit und Kontrolldichte: Eine Analyse der Rechtsprechung des EuGH zu den Grundrechten und Grundfreiheiten (Springer 2019). 
  • Glücksspielmonopol – Verstoß gegen die Dienstleistungsfreiheit – Kohärenzgebot – Inländerdiskriminierung – Anfechtung beim VfGH, MuR 2016, 159. 
  • Grunderwerbsteuer NEU bei Anteilsvereinigungen und -übertragungen, GES 1/2016, 27. 

Memberships & Roles

  • Austrian Bar Association

Education

  • 2019 – LL.M., European Law, University of Edinburgh, Scotland 
  • 2018 – Dr. jur., Commercial Law, Vienna University of Economics and Business Administration 
  • 2018 – Bar exam, Vienna Higher Regional Court 
  • 2013 – LL.M., Business Law, Vienna University of Economics and Business Administration 
  • 2011 – BSc., International Business Administration, Vienna University of Economics and Business Administration 
  • 2010 – LL.B., Business Law, Vienna University of Economics and Business Administration 
Practice Areas

Insights by Bernhard

CMS advises Mutares portfolio company Magirus on acquisition of Achleitner Fahrzeugbau GmbH

02 Oct 2025 3 min read

CMS advises TowerBrook Capital Partners on sale of AustroCel Hallein GmbH

09 Sep 2025 3 min read

CMS advises Laerdal Medical on acquisition of SIMCharacters

17 Feb 2025 3 min read

No taxation of air crew salaries under Austria’s DTA with Malta

30 Oct 2024 4 min read
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