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Kristof Misic
Associate

Kristof Misic

Associate

Languages
  • German
  • English

Kristof Misic is an associate specialising primarily in  tax law. He is also active in general corporate law and works on the tax-optimised structuring of both national and international transactions and restructurings.

Kristof Misic has been with CMS since September 2022; initially as a paralegal and since May 2024 as an associate. He completed his bachelor's and master's degree in business law at the Vienna University of Economics and Business with distinction. He also worked as a trainee at renowned auditing and tax consulting firms and as a junior researcher at the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business. As part of his academic work, he has published on a variety of tax law topics.

Publications

  • Punktation iSd § 885 ABGB löst GrESt-Pflicht aus, LexisNexis Rechtsnews 32183, 2022.
  • „Umdeutung“ einer verdeckten Ausschüttung in eine steuerneutrale Einlagenrückzahlung nur bis zum Ende des Veranlagungsjahres möglich, ecolex 9/2021, 892. 
  • Kosten einer Betriebsratstätigkeit nicht als Werbungskosten des regulären Dienstverhältnisses abzugsfähig, LexisNexis Rechtsnews 31524, 2021.
  • BFG zur Ermittlung des durchschnittlichen Quadratmeterpreises für Grundstücke nach § 2 GrundanteilV, LexisNexis Rechtsnews 31512, 2021.
  • Kein Kassenstaatsprinzip in Art 18 DBA Österreich-Slowenien, LexisNexis Rechtsnews 31406, 2021.
  • Progressionsermäßigungen nach §§ 37 Abs 2 Z 1 und 38 EStG kumulativ anwendbar?, LexisNexis Rechtsnews 31257, 2021.
  • Auslegung des Begriffes „stationäre Anlagen“ iSd § 8 Abs 2 MinStG durch den VwGH, LexisNexis Rechtsnews 30636, 2021.

Memberships & Roles

  • Austrian Bar Association

Education

  • 2024 - LL.M., Business Law, Vienna University of Economics and Business
  • 2020 - LL.B., Business Law, Vienna University of Economics and Business
Practice Areas

Insights by Kristof

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