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Portrait of Sibylle Novak

Sibylle Novak

Attorney-at-law for tax law

CMS Reich-Rohrwig Hainz
Rechtsanwälte GmbH
Gauermanngasse 2
1010 Vienna
Languages German, English

Specialisation in tax law

Sibylle Novak is an attorney-at-law specialised in tax law. She is a partner at CMS and an expert in national and international tax law. She is one of the few lawyers in Austria to have professional qualifications as both a lawyer and a tax consultant, and has more than 20 years of professional experience.


Her practice focuses on tax optimisation of transactions, mergers & acquisitions, restructurings, private foundations and private equity/venture capital.

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The ‘outstanding’ Sibylle Novak heads the ‘down-to-earth’ team at CMS.

Legal 500, 2017

"She understands very well what we need; she is very proactive not just reactive. She is just what we need," enthuses a client.

Chambers Europe, 2016

Clients describe department head Sibylle Novak of CMS as an “excellent tax lawyer”.

Chambers Europe, 2015


  • 2002 - Dr. iur., University of Vienna
  • 2000 - Mag. iur., University of Vienna
  • 1995 - Mag. rer. soc.oec., Vienna University of Economics and Business
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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.
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.
An in­ter­na­tion­al ex­pert team from CMS ad­vises Grein­er AG on the suc­cess­ful...
Shortly be­fore the be­gin­ning of the year, CMS Aus­tria sup­por­ted the Aus­tri­an plastics and foam spe­cial­ist Grein­er AG on the suc­cess­ful sale of its ex­tru­sion di­vi­sion, in­clud­ing the as­so­ci­ated op­er­a­tion­al real es­tate in Nußbach, Up­per Aus­tria, and Trhové Sv­iny, Czech Re­pub­lic. On 21 Decem­ber 2021, the Ger­man Fed­er­al Car­tel Of­fice ap­proved the sale of the Aus­tri­an- based Grein­er Ex­tru­sion Group (GEG) to the Dutch-Ger­man in­vest­ment com­pany Nim­bus – the ma­jor­ity own­er, amongst oth­er things, of bat­ten­feld-cin­cin­nati, one of CEG’s com­pet­it­ors with sub­si­di­ar­ies in Ger­many, Aus­tria, the USA and China. The now af­fil­i­ated com­pan­ies in­tend to ex­ploit syn­er­gies in pur­chas­ing, at least. Oth­er­wise, both en­tit­ies will re­main in­de­pend­ent com­pan­ies with their or­gan­isa­tion­al struc­tures and mar­ket pres­ence. As part of the trans­ac­tion, the ex­perts of the CMS ad­vis­ory team, led by Al­ex­an­der Rakosi, Flori­an May­er and Anna Hiegel­sper­ger, had to nav­ig­ate nu­mer­ous com­plex leg­al top­ics on trans­ac­tion-re­lated as­pects as well as in the areas of real es­tate law and an­ti­trust/com­pet­i­tion law. The in­ter­na­tion­ally ex­per­i­enced team of ex­perts at CMS Aus­tria also in­cluded Di­eter Zand­ler (an­ti­trust law), Vanessa Hor­aceck (com­pet­i­tion law), Hans Le­der­er (trade­mark law), Jo­hannes Hysek (real es­tate law), Mar­i­ella Ka­poun (real es­tate), Sibylle Novak (in­ter­na­tion­al tax law), Thomas As­pal­ter (tax law), Cor­ne­lia Kreuth (M&A), Chris­toph Birner (fin­an­cing) and Al­ex­an­dros Hant­asch (cor­por­ate trans­ac­tions). In ad­di­tion, the Aus­tri­an ad­vis­ory team was also sup­por­ted by col­leagues from oth­er CMS of­fices. The in­ter­na­tion­al CMS team con­sisted of Stepan Hav­ranek (CZ), Eva Bryn­dova (CZ), Mi­chael Mun­zinger (PRC), Lei Shi (PRC), Dipesh Santilale (UK), Sabby Ken­zie (UK), Mar­gaux Deuchler (F), Thomas Hains (F), Blazej Zagor­ski (PL) and Marta Os­owska-Buba (PL). Lead part­ner Al­ex­an­der Rakosi hap­pily notes: “In­ter­na­tion­al trans­ac­tions bring multi-fa­ceted chal­lenges. We are glad to have been able to provide com­pre­hens­ive leg­al ad­vice to the Grein­er Group from pro­ject kick-off to its suc­cess­ful clos­ing across all coun­tries.”
AL­PLA con­tin­ues to ex­pand: CMS ad­vises on ac­quis­i­tion of pack­aging man­u­fac­turer...
The in­ter­na­tion­ally act­ive spe­cial­ist in re­cyc­ling and pack­aging solu­tions AL­PLA is adding to its already broad product port­fo­lio. AL­PLA was ad­vised by CMS again on its re­cent ac­quis­i­tion of Wolf Plastics Group.
CMS Reich-Rohr­wig Hainz ad­vises private equity in­vestor Finexx on the ac­quis­i­tion...
The in­ter­na­tion­al busi­ness law firm CMS has ad­vised the Ger­man in­vest­ment com­pany Finexx on its ac­quis­i­tion of Volpini Ver­pack­un­gen GmbH Aus­tria. While the Finexx (foun­ded in 2013) was able to in­crease...
CMS and KP­MG Law Ad­vise on Plastic Om­ni­um's Es­tab­lish­ment of Joint Ven­ture...
CMS ad­vises Plastic Om­ni­um on es­tab­lish­ment of joint ven­ture with El­ringK­linger
Dus­sel­dorf/Vi­enna -  In or­der to drive for­ward the de­vel­op­ment of hy­dro­gen mo­bil­ity, the two auto­mot­ive sup­pli­ers El­ringK­linger and Plastic Om­ni­um will cre­ate a joint ven­ture for the de­vel­op­ment...
In­crease In Crim­in­al Fin­an­cial Pro­ceed­ings!
Man­aging dir­ect­ors and board mem­bers are in­creas­ingly be­ing pro­sec­uted in fin­an­cial crim­in­al pro­ceed­ings fol­low­ing tax audits. CMS Vi­enna has a strong tax law team. Part­ner Sibylle Novak and at­tor­ney-at-law...
CMS sup­ports OeNB as it sets course for fu­ture-proof pay­ments in Aus­tria
Over the past one and a half years, to­geth­er with Pay­ment Ser­vices Aus­tria (PSA), the Oes­ter­reichis­che Na­tion­al­bank (OeNB) (the Aus­tri­an Cent­ral Bank) has laid the found­a­tion for mod­ern­ising the pro­cessing...
Re­cently Pub­lished And Con­stantly Up­dated: The CMS Ex­pert Guide To Cli­mate...
We are proud to present our in­ter­na­tion­al CMS Ex­pert Guide To Cli­mate Change Tax Re­forms and In­cent­ives. It cov­ers a total of 18 jur­is­dic­tions from all over the world – from Lat­in Amer­ica to the UAE...
Cli­mate change tax­a­tion re­forms and in­cent­ives in Aus­tria
1. Has your coun­try rat­i­fied the Par­is Agree­ment?  Yes, 5 Oc­to­ber 2016. 2. Has your coun­try in­tro­duced en­vir­on­ment­al taxes? 2.1 En­ergy taxes Min­er­al oil tax (Min­er­alöl­steuer): Min­er­al oil pro­duced...
Get fin­an­cial sup­port from the state
Loss in in­come un­der the Aus­tri­an Epi­dem­ics Act Many com­pan­ies com­plain that the emer­gency aid from hard­ship funds, short-time work and bridging loans is too low, comes too late and is as­so­ci­ated with...