NEWSLETTER 03-2026: TENANCY LAW REFORM 2026 – ESSENTIAL CHANGES FOR LANDLORDS AND TENANTS
25.02.2026
The 2026 tenancy law reform will bring far-reaching changes for landlords and tenants. New regulations on rent increases,..
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NEWSLETTER 02-2026: PRICE INCREASES ON THE CONSTRUCTION SITE. WHO BEARS THE RISK?
03.02.2026
In addition to rising labor costs, the construction industry has also been struggling with massive increases in material prices,..
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NEWSLETTER 01-2026: TAX-FREE SUBSTANCE PAYMENTS FROM (PRIVATE) FOUNDATIONS
09.01.2026
Many sub-foundations are currently being set up both in Germany and abroad. This is mainly related to succession planning in..
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NEWSLETTER 08-2025: WHAT’S NEW ABOUT WILLS & WHAT ACTUALLY IS A SUBSEQUENT INHERITANCE?
22.12.2025
In our latest newsletter at the end of the year, we look at the case law of the past year in connection with the formal..
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NEWSLETTER 07-2025: THE LENDER’S DIRECT CLAIM FOR PAYMENT IN THE EVENT OF A HARD LETTER OF COMFORT IN THE BORROWER’S INSOLVENCY
04.11.2025
In principle, the recipient of a letter of comfort has no direct claim for payment against the patron. Rather, there is only a..
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NEWSLETTER 06-2025: LIABILITY OF AUTHORIZED SIGNATORIES FOR TAX LEVIES: CLARIFYING DECISION OF THE VWGH
29.09.2025
Until now, the question of whether authorized signatories, like managing directors, are liable for the company’s tax..
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NEWSLETTER 05-2025: NEWS ON REAL ESTATE TRANSFER TAX: WHAT WILL CHANGE WHEN BUYING COMPANY SHARES
02.09.2025
With the Budget Accompanying Act 2025, significant changes to real estate transfer tax have been in force since July 1. Share..
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NEWSLETTER 04-2025: VALUE PROTECTION CLAUSES IN RENTAL AGREEMENTS: TURNAROUND IN THE CASE LAW OF THE OGH
11.08.2025
In its decision of 31.07.2025 (10 Ob 15/25s), the Supreme Court made a comprehensive reassessment of the applicability of Section..
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NEWSLETTER 03-2025: OGH DECLARES NUMEROUS LEASE CLAUSES UNLAWFUL
25.04.2025
In its recent decision on 8 Ob 74/24a, the Supreme Court declared numerous clauses in rental agreements of a property management..
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NEWSLETTER 02-2025: REPRESENTATION FOR AMENDMENTS TO FOUNDATION DECLARATIONS
11.04.2025
In its decision on 6 Ob 162/23 a published at the end of 2024, the Supreme Court highlighted important practical implications for..
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NEWSLETTER 01-2025: DEPOSIT GUARANTEE – SOLIDARITY LIABILITY OF THE INDIRECT SHAREHOLDER
04.04.2025
In a new decision, the Austrian Supreme Court of Justice has ruled for the first time that in the event of a prohibited repayment..
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NEWSLETTER 06-2024: FROM ASSOCIATION TO COOPERATIVE – NEW OPPORTUNITIES AND CHANGES THROUGH THE COOPERATIVE LAW AMENDMENT ACT 2024
18.11.2024
At the beginning of 2025, the 2024 Cooperative Societies Amendment Act (Genossenschaftsrechts-Änderungsgesetz 2024, GenRÄG 2024..
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NEWSLETTER 05-2024: TRANSFER OF PROPERTY AND SHARES
30.08.2024
With this overview, we would like to provide practical assistance on how to still be able to organize handovers promptly while..
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NEWSLETTER 04-2024: REDUCING THE BARRIERS TO THE BUSINESS TRANSFER TO THE NEXT GENERATION
22.08.2024
More than 99% of the domestic economy consists of small and medium-sized enterprises, including around 150,000 family businesses...
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NEWSLETTER 03-2024: CYBER SECURITY – HIGH REQUIREMENTS THROUGH THE NIS-2 DIRECTIVE
24.06.2024
From October 18, 2024, all Austrian companies will probably have to comply with the updated federal law to ensure a high level of..
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NEWSLETTER 02-2024: REGISTRATION FEES FOR LAND REGISTRIES AND LIENS SUSPENDED
04.04.2024
The National Council recently decided to suspend the registration fees for land registry and liens up to an assessment basis of..
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NEWSLETTER 01-2024: 2023 Corporate Digitalization Act – Corporate Law Digitalization Act 2023
13.03.2024
Corporate Digitalization Act 2023 – “Disqualification Criteria” for managing directors and changes to the company register..
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NEWSLETTER 10-2023: ORGAN ORDER IN THE PRIVATE FOUNDATION
01.12.2023
The rules for appointing officers to a private foundation are generally standardized in the foundation charter and, if necessary,..
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NEWSLETTER 09-2023: RIGHT TO MANDATORY REDUCTION THROUGH PASSIVE BEHAVIOR WHEN CONTACTING?
14.11.2023
According to the legal provisions, a testator loses the possibility of reducing the compulsory portion if he has avoided contact..
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NEWSLETTER 08-2023: ON OBJECTIVE CONTRACT INTERPRETATION IN PARTNERSHIPS
25.07.2023
Basically, association agreements of partnerships are to be interpreted in accordance with the will of the parties joining..
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