New rules on handling of employee data

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IP Arbitration on the Rise

By Michael Woller, Michaela Pohl The relevance of intellectual property in business is on the rise, in particular concerning cross-border transactions. Accordingly, the willingness to defend such rights is also becoming stronger. Disputes concerning intellectual property rights are traditionally mainly dealt with before national courts. Yet, in recent years there has been a considerable shift […]

Austria: Management’s liability for payments upon onset of insolvency

By Philipp Kalser, Philipp Wetter A financial crisis and situations where insolvency is imminent are not only challenging for a company and its management, but also entail significant liability risks for management in the case of subsequent insolvency proceedings. Payments made after a company has become materially insolvent (i.e. illiquid or overindebted under Austrian insolvency […]

Taxation

By Anamaria Tocaci, Theodor Artenie, Alexandra Barbu Foreword The business environment has always played a particular role in a state’s fiscal policy, as this impacts decision-making on starting a business, growing operations or reducing / closing-down the activity. Romania is an attractive country for investors, the main driving reasons being the low taxation and the […]

Chambers Corporate Governance Guide to Austria

The Chambers Corporate Governance Guide provides up-to-date expert legal commentary on rules, requirements and practices for businesses. This guide covers the most important developments in Corporate Governance in significant jurisdictions. Schoenherr contributed the Austria chapter to the guide. Introduction1.1 Forms of Corporate/Business Organisations The principal forms of corporate/business organisations in Austria are described below. Limited […]

Austria: Digital Services Tax proposed

By Dilara Mamuk, Clemens Grassinger In early April 2019, the Austrian Federal Government published a draft of the Digital Tax Act 2020 which is currently under review. The main goal of the new law is to achieve “fair taxation” by taxing online advertising services that are provided by large groups of companies in Austria. Why is […]

Latest Briefings

Innovative new law opens Guernsey up to Artificial Intelligence

By Andrew Munro The newly enacted Electronic Transactions (Electronic Agents) (Guernsey) Ordinance, 2019, which came into force on 1st March this year, signals a turning point in law for companies using Artificial Intelligence which itself represents an area of exponential growth and critical importance for future development in many areas and sectors worldwide. This exciting […]

CSSF on mandatory notifications in a no-deal Brexit context

Following the publication of Luxembourg laws of 8 April 2019 (see our previous briefing here), the Luxembourg Financial Sector Supervisory Authority (CSSF) has issued two press releases aimed at undertakings for collective investment (UCIs) and/or their managers, and certain firms currently authorised in the United Kingdom (UK) which intend to continue their activities in Luxembourg […]

Economic substance laws: the private wealth context

By Richard Laignel  Recently as part of on-going international initiatives, a large number of international finance centres (including Jersey, Guernsey, BVI and Cayman) have passed new laws requiring companies which are tax resident in such centres and also conducting certain types of activities to demonstrate that they have an adequate level of physical substance and […]

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