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Tamara Elbl
Associate

Tamina Elbl

Associate

Languages
  • German
  • Russian
  • English

Tamina Elbl has been an associate since October 2024, working primarily in the practice area of tax law. Previously, she had assisted the CMS tax law team as an intern and later as a paralegal during her studies.

Tamina Elbl earned her bachelor’s and master’s degrees in business law with honours at the Vienna University of Economics and Business (WU). In the course of her degree programmes, she was a successful participant in the moot court organised jointly by WU and the Federal Tax Court (BFG). She also held internships at renowned business law firms and worked as a junior researcher at WU’s Institute for Austrian and International Tax Law. In addition, she completed an administrative traineeship at the Federal Tax Court and a court internship in the district of the Higher Regional Court of Vienna.

Publications

  • BFG lässt horizontale Gruppe zu, LexisNexis Rechtsnews 32631, 2022.
  • BFG zur Zurücknahme einer bereits durch Beschwerdevorentscheidung erledigten Beschwerde, LexisNexis Rechtsnews 32036, 2022.
  • BFG: Grunderwerbsteuerrechtliche Qualifikation diverser gemeinsam mit dem Grundstück erworbener Sachen als Zugehör, LexisNexis Rechtsnews 31653 2021.

Education

  • 2024 LL.M., Business Law, Vienna University of Economics and Business
  • 2021 LL.B., Business Law, Vienna University of Economics and Business
Practice Areas

Insights by Tamina

Tax News | Home office – how can you avoid permanent establishment risks?

12 Feb 2026 2 min read

New amendments to double taxation agreements (DTA) with Germany, China, and Russia

10 Nov 2023 3 min read
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