Corporate Tax Law · Austria
Find a corporate tax lawyer in Austria
Tell us what your company is facing — an assessment, a restructuring, a property transaction or a cross-border payment — and we match you with a lawyer whose Austrian practice covers corporate and business taxation. Matching is free and you decide whether to instruct.
- Lawyers entered in the list of an Austrian regional Bar association
- Experience with the Bundesfinanzgericht and the administrative courts
- Free matching, with no obligation to instruct anyone
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Why this page exists
Corporate tax questions in Austria need an Austrian practitioner
Austrian companies work within a dense framework: the General Civil Code, the Commercial Code (Unternehmensgesetzbuch) and a federal tax administration whose disputes are heard by the Bundesfinanzgericht, with the Verwaltungsgerichtshof and the Verfassungsgerichtshof above it. A corporate tax lawyer in Austria helps you read that framework before a decision is taken — a restructuring, a property purchase, a cross-border payment or an assessment you intend to challenge. Acting before a step is taken is often simpler than repairing it afterwards. On this page you tell us what your business is facing; we then match you, free of charge, with a lawyer whose practice covers corporate and business taxation in Austria. You decide whether to instruct them.
Austria in practice
How corporate tax work is handled in Austria
Austria is a federal state in the continental civil-law tradition, and tax matters run through a separate administrative court track rather than the ordinary civil courts. Knowing which body decides what — and when representation by a Rechtsanwalt becomes compulsory — shapes both strategy and cost.
Tax disputes and the administrative courts
Disputes with the tax administration in Austria are administrative matters, not ordinary civil cases. They are heard by the Landesverwaltungsgerichte and the Bundesverwaltungsgericht, while the Bundesfinanzgericht deals specifically with financial and tax matters. Above them sit the Verwaltungsgerichtshof and the Verfassungsgerichtshof. A lawyer who knows this route can prepare objections and appeals in the correct forum from the outset.
When representation by a Rechtsanwalt is compulsory
In civil litigation, parties must be represented by a lawyer before the regional courts and all higher courts, and before district courts where the value in dispute exceeds €5,000. Below that threshold you may appear in person. A Rechtsanwalt is entitled to appear before all courts and authorities in Austria, which allows continuity across tax, commercial and civil proceedings.
Who may practise as a corporate tax lawyer
Practising as a Rechtsanwalt requires entry in the list of lawyers kept by a regional Bar association, so Bar membership is compulsory. The path involves a four-year Austrian law degree of at least 240 ECTS, five years of practical training, at least 42 half-days of mandatory training events and the bar examination. Professional liability insurance is compulsory and the title is protected by law.
Fees, court charges and who bears them
Court fees (Gerichtsgebühren) are levied under the Court Fees Act and are generally payable when a claim is filed; in civil proceedings they follow the value in dispute. Lawyers’ fees for court work follow the Rechtsanwaltstarifgesetz and the General Fee Criteria, though hourly billing and success fees may be agreed in writing. The losing party normally bears the costs.
Succession and property: the tax angle for companies
Austria abolished inheritance tax and gift tax with effect from 1 August 2008, so inheritances and gifts are no longer taxed at federal level. Transfers of real property still trigger real-property transfer tax (Grunderwerbsteuer) and a land-register entry fee, and larger lifetime gifts may carry a reporting obligation. Ownership of real property passes only on entry in the Land Register.
Legal aid in proceedings
A court may grant legal aid (Verfahrenshilfe) on application to a party who cannot meet the costs of proceedings without impairing the maintenance of themselves and their family, provided the case is not frivolous or without prospect of success. It covers exemption from court fees and, where representation is required, a lawyer free of charge. It must be repaid if finances improve, up to three years after the end.
Every country-specific detail on this page comes from official Austrian and European Union sources — the e-Justice Portal, the Austrian Legal Information System (RIS), the Austrian Bar (ÖRAK), JustizOnline, oesterreich.gv.at and the Federal Ministry of Finance — as published by those bodies.
- European e-Justice Portal – National justice systems: Austria
- Österreichischer Rechtsanwaltskammertag (ÖRAK) – Structures and facts
- Rechtsanwaltsordnung (RAO) – Austrian Legal Information System (RIS)
- Zivilprozessordnung § 27 – mandatory representation (RIS)
- JustizOnline – Verfahrenshilfe (legal aid)
- oesterreich.gv.at – Court organisation of the judiciary
- oesterreich.gv.at – Property purchase and the Land Register
- Federal Ministry of Finance (BMF Findok) – abolition of inheritance and gift tax
- Allgemeines bürgerliches Gesetzbuch (ABGB) §§ 1478 ff. – limitation periods (RIS)
Common situations
Where corporate tax problems usually start
Most instructions reach a lawyer at the point where a decision has already been taken and the paperwork is already moving.
An assessment you believe is wrong
You receive an assessment that looks incorrect, but the route onwards — through the tax administration and then to the Bundesfinanzgericht or an administrative court — is unfamiliar. Time passes while you look for the right adviser.
Cross-border payments inside a group
Payments between a parent company and an Austrian subsidiary raise questions about how the income should be treated and documented. Without a specialist review before the transaction, correcting the position later means amended filings and negotiation.
Property and restructuring
Commercial property brings real-property transfer tax and land-register formalities, and ownership passes only on entry in the Land Register. An asset deal and a share deal can look similar on paper but behave very differently once the file reaches the land-registry court.
How matching helps
What you get from europeanlawyerfinder.com
We are a matching service, not a law firm. Our job is to put your matter in front of the right Austrian practice quickly.
Specialists, not generalists
We match you with lawyers whose practice covers corporate and business taxation in Austria, including procedures before the Bundesfinanzgericht and the administrative courts.
One request, several profiles
Describe your sector, your group structure and the issue once. We compare suitable Austrian practices and come back with options, usually within 24 to 48 hours.
No cost, no obligation
Matching is free. Fees are agreed directly between you and the lawyer you choose, with hourly billing and success fees possible in writing under the Austrian fee rules.
You stay in control
You decide who to instruct, what to share and when. Nothing moves forward without your instruction, and you can compare more than one practice before choosing.
Also available
Corporate tax lawyers in other European countries
Cross-border groups often need advisers in more than one jurisdiction. We also match clients with corporate tax lawyers in the following countries.
Questions and answers
Corporate tax lawyers in Austria: frequently asked questions
How do I find a corporate tax lawyer in Austria?
Set out your situation — the entity, the transaction or the assessment you received — and we match you free of charge with a corporate tax lawyer in Austria whose practice covers business taxation. You then speak directly to the lawyer and decide whether to instruct them. The matching itself costs nothing.
Which court decides a tax dispute in Austria?
Tax disputes are administrative matters. Administrative disputes are heard by the Landesverwaltungsgerichte, the Bundesverwaltungsgericht and, for financial and tax matters, the Bundesfinanzgericht. Above them sit the Verwaltungsgerichtshof and the Verfassungsgerichtshof (Constitutional Court). The ordinary civil courts deal with commercial disputes between companies, not with tax assessments.
Do I need a lawyer to represent my company in Austria?
In civil litigation, representation by a lawyer is mandatory before the regional courts and all higher courts, and before district courts where the value in dispute exceeds €5,000; below that threshold parties may appear in person. A Rechtsanwalt is entitled to appear before all courts and authorities in Austria.
Does Austria still levy inheritance or gift tax on company succession?
Austria abolished inheritance tax and gift tax with effect from 1 August 2008, so inheritances and gifts are no longer taxed at federal level. Transfers of real property still trigger real-property transfer tax (Grunderwerbsteuer) and a land-register entry fee, and larger lifetime gifts may carry a reporting obligation.
How are lawyers’ fees and court costs calculated in Austria?
Court fees are levied under the Court Fees Act and are generally payable when a claim is filed, scaled to the value in dispute in civil proceedings. Lawyers’ fees for court work follow the Rechtsanwaltstarifgesetz and the General Fee Criteria; hourly rates and success fees may be agreed in writing. The losing party usually bears the costs.
What should I prepare before the first call with an Austrian lawyer?
Gather the entity documents, the assessment or correspondence you received, the relevant contracts and a short timeline of what happened. If property is involved, have the Land Register and transfer documents ready. Most lawyers will tell you what else they need, and the first conversation is usually about scope rather than a final opinion.
Next step
Tell us about your corporate tax matter in Austria
Describe your situation in a few lines — the entity, the issue and what you need next. We match you with an Austrian lawyer who handles corporate and business taxation, free of charge, and you decide whether to instruct.