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Portrait of Thomas Aspalter

Thomas Aspalter

Associate

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

Thomas Aspalter is an associate specialising primarily in tax law. He is also active in general corporate law and advises Austrian and international clients on the tax-optimised structuring of transactions and restructurings. 

Thomas Aspalter joined CMS as an associate in September 2018 and is a member of the Corporate Transactions Team. In addition to his law studies at the Johannes Kepler University Linz, he completed a business administration degree at the Vienna University of Economics and Business Administration and graduated with a master's degree in finance and accounting. He also worked as a trainee in renowned commercial law firms and completed court practice in the jurisdiction of the Vienna Higher Regional Court. 

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Memberships & Roles

  • Vienna Bar Association
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Education

  • 2018 - M.Sc., Finance and Accounting, Vienna University of Economics and Business Administration
  • 2016 - B.Sc., Business Administration, Vienna University of Economics and Business Administration
  • 2016 - Mag. iur., Law, Johannes Kepler University Linz
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Expertise

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07/11/2022
In­ter­na­tion­al Home Of­fice | Steuer­recht
CMS Em­ploy­ment Snack 
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.
02/02/2022
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.”
21/01/2021
Con­tin­gency plan­ning with prox­ies in Aus­tria
1. Are prox­ies used in con­tin­gency plan­ning? Aus­tri­an civil law provides for the in­stru­ment of a pre­cau­tion­ary proxy (Vor­sorge­voll­macht) as well as pro­vi­sions on (stand­ard) prox­ies.It is note­worthy...
Comparable
14/04/2020
Hard­ship funds: Ques­tions & An­swers
What is the Hard­ship Fund? The hard­ship fund is a meas­ure of the Aus­tri­an Fed­er­al Gov­ern­ment for en­tre­pren­eurs who are cur­rently in fin­an­cial dis­tress due to the Corona crisis. It is a one-off sub­sidy...
31/03/2020
Avoid­ing tax traps dur­ing the crisis
Tax traps for ex­pat­ri­ates If an ex­pat­ri­ate re­turns to their home coun­try and works from home there, their home coun­try might gain the right to tax their salary!What is im­port­ant is where the centre of...
23/03/2020
Leg­al & Tax Check in the coronavir­us crisis
The cur­rent situ­ation is tre­mend­ously chal­len­ging for com­pan­ies. Li­quid­ity short­falls and sales slumps af­fect al­most every­body. Ad­vice is now par­tic­u­larly valu­able when it is provided quickly and ef­fi­ciently...
28/02/2020
CMS and Herbst Kin­sky Ad­vise on Auc­tus' Ac­quis­i­tion of Ma­jor­ity Stake in...
CMS Aus­tria has ad­vised To­pin­stall­ateur GmbH on the sale of a ma­jor­ity stake in the com­pany to Ger­many's Auc­tus in­vest­ment fund. Auc­tus was ad­vised by Herbst Kin­sky.The whole art­icle is avail­able he...
27/02/2020
NTT over­comes its lim­its with CMS
CMS sup­por­ted NTT DATA Group in its cross-bor­der mer­gers from Switzer­land and Aus­tria to Ger­many.The Ja­pan­ese IT con­sult­ing group NTT DATA has im­ple­men­ted sev­er­al na­tion­al and cross-bor­der mer­gers while...
11/02/2020
CMS sup­ports sale of to­pin­stall­ateur GmbH
The Ger­man in­vest­ment fund AUC­TUS has ac­quired a ma­jor­ity stake in to­pin­stall­ateur GmbH. Wo­hanka-Im­mob­i­li­en and the Man­aging Dir­ect­or of to­pin­stall­ateur GmbH, Erich Zwitkow­itz, are now minor­ity share­hold­ers...
15/01/2020
CMS ad­vises En­cav­is In­fra­struc­ture Fund III on the pur­chase of the Styri­an...
The pro­found tech­nic­al ex­pert­ise and in­dustry know­ledge of the CMS team en­sured EN­CAV­IS As­set Man­age­ment were happy to place their trust in the leg­al ad­vice of the in­ter­na­tion­al busi­ness law firm on the...