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Portrait of Thomas Aspalter

Thomas Aspalter


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

Field of activity

As an associate, Thomas Aspalter specialises 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.

Previous professional experience / training

Thomas Aspalter has been an associate at CMS Reich-Rohrwig Hainz since September 2018 and is a member of the Corporate Transactions Team. In addition to his law studies at JKU Linz, he studied business administration at WU Vienna and graduated with a master’s degree in finance and accounting. He also worked as an intern in renowned commercial law firms and completed his court practice in the Vienna Higher Regional Court.

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Memberships & Roles

  • Vienna Bar Association
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  • 2016 – Mag. iur., Johannes Kepler University Linz
  • 2016 – BSc, Vienna University of Economics and Business
  • 2018 – MSc, Vienna University of Economics and Business
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21 January 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...
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...
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...
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...
Published on ceelegalmatters.com on 25 February 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...
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 February 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...
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...
CMS as­sists FRAUSCHER man­age­ment with sale to Delachaux
A man­age­ment buy­out in 2016 has now been fol­lowed by the suc­cess­ful sale of a ma­jor­ity stake in Frauscher Sensor Tech­no­logy Group GmbH to the French fam­ily busi­ness Delachaux S.A. Just as it did back...