Our team members are experts covering all core areas of business law.

book chapters:

• Examination of corporate law aspects within the scope of due diligence, company acquisition & due diligence, Volume I, LexisNexis Publishing House, Vienna 2010 (together with Mag. Philip Vondrak)

essays:

• Business Judgment Rule: Illegal or merely unfortunate business decision (together with Dr. Ingo Kapsch), ecolex 2003, 524

book chapters:

Hunting law contracts, Schummer / Kammel (ed.), Schwaighofer / Waldstein-Wartenberg / Zacherl, Linde (2019)

books:

• Althuber/Vondrak (ed.), Tax law for lawyers, Manz, Vienna, 2019

book chapters:

• Examination of corporate law aspects within the scope of due diligence, company acquisition & due diligence, Volume I, LexisNexis Publishing House, Vienna 2010 (together with Dr. Bernd Grama)

• Administrative Assistance Implementation Act in Laurer et al. Bankwesengesetz, Manz Vienna, 2010

essays:

• Tax liability for Kasperlpost (together with Dr. Daniel Varro), ecolex 2011, 851
• Abuse in GrEStG, ecolex 2011, 656
• Play me the song of death banking secrecy, ecolex 2010, 82
• Quo vadis banking secrecy? Possibilities and limits in implementing the OECD standard on information exchange in tax matters (together with Dr. Wolfgang Lafite, MMag. Philip Gruber), ecolex 2009, 573
• Initiative motion on the Administrative Assistance Implementation Act submitted A first analysis of the present draft Banking secrecy (together with M Mag. Philip Gruber), SWK 2009, T 153
• Attribution of "highly personal" income - Planned defusing of the Rz 104 EStR 2000 (together with MMag. Philip Gruber), GeS 2009, 271
• International nesting participation - New, GeS 2009, 230
• Income tax deduction for bonus miles?, GeS 2008, 328
• SchenkMG 2008 - Changes in the taxation of foundations, GeS 2008, 234
• Debt-financed pension insurance models (together with Herbert Kovar), persaldo 2002, H 3
• Unit value as a basis for assessment unconstitutional - a logical consequence (together with Philipp Merzo), ecolex 2013, 165
• Standard values under pressure (together with Melanie Hamberger), ecolex 2012, 166
• Budget Accompanying Act 2012 (together with Melanie Hamberger), ecolex 2011, 1148

decision meetings:

• UFS Vienna July 29, 2009, RV/1322-W/07: UFS: Annual season ticket is subject to the prohibition of splitting, GeS 2009, 349

• VwGH 8. 7. 2009, 2007/15/0036 VwGH: Transfer pricing documentation, GeS 2009, 318

• UFS Vienna 19. 12. 2008, RV/2647-W/08: UFS: Subsidies of the direct shareholder with funds of its shareholder, GeS 2009, 158

• UFS Linz 13. 11. 2008, RV/0034-L/06: UFS: Assignment fee in case of alleged contract assumption, GeS 2009, 74

• UFS Feldkirch 11/24/2008, RV/0215-F/07: Attribution of income to a sham company under income tax law, GeS 2009, 32

book chapters:

• Cartel Enforcement - Bosnia and Herzegovina, Cartel Enforcement Worldwide, Publisher Martin Rees, CMP Publishing Ltd, London 2011

essays:

• Panama Papers ... the treatment of confidential documents, ecolex 2016, 452

• Banks and insolvent clients, LexisNexis (2010)
• Electronic Bill Presentment and Payment (EBPP): The legal relations between Biller, invoice recipient (Internet banking customer) and consolidator
• Hunting Law contracts, Schummer / Kammel (eds.), Schwaighofer / Waldstein-Wartenberg / Zacherl, Linde (2019)

books:

• Hunting law contracts, Schummer / Kammel (ed.), Schwaighofer / Waldstein-Wartenberg / Zacherl, Linde (2019)

• Manipulation of time recording, ASoK 2006/5
• Trade licence and collective agreement, ASoK 2006/11
• Employee protection and coordination, ZAS 2002/6 (together with Dr. Gert Wallisch)

essays:

• The change of the residence tax office responsibility, ecolex 2018, 202, issue 3/2018
• The interest on the claim for repayment after forbidden repayment of contributions, ecolex 2019, 746, issue 9/2019
• Taxation of default interest from claims pursuant to 83 GmbHG/§ 56 AktG?, ecolex 2019, 748, issue 9/2019
• COFAG's COVID 19 grants, ecolex 2021, 395 - 399
• Withholding Tax Exemption for Hybrid Partnerships - an Application Case of Design Abuse? ecolex 2021/313ecolex 2021, 465 - 468
• The use of motor vehicles registered abroad in the light of the Motor Vehicle Taxation Directives 2021, ecolex 2021/624

monograph:

• Merzo, The succession of partners in a civil law partnership: transfer of rights and liability, Juristische Schriftenreihe, Verlag Österreich (2019), sponsored by the Heinrich Graf Hardegg'schen Stiftung, awarded the Bankenverbandspreis 2020

comment articles:

• Merzo/Rauter, §§ 1201 - 1216 ABGB in Rummel/Lukas, Commentary on the ABGB
• Rauter/Merzo, §§ 383 - 405 UGB in Straube/Ratka/Rauter, commentary on the UGB

essays:

• Merzo, Transfer of all Shares in a KG to a GmbH, GesRZ 2018, 48
• Merzo, GmbH: Minimum share capital and constitution, GesRZ 2017, 261
• Merzo, The real estate transfer tax new, ecolex 2014, 737
• Merzo, Liability of an attorney's contracting officer for failure to provide tax information, ecolex 2014, 269
• Merzo, Time limit for payment of self-calculated levies by party representatives, ecolex 2014, 560
• Merzo/Vondrak, Income tax deductibility of costs of proceedings before administrative courts, ecolex 2014, 176
• Merzo/Vondrak, Unit values unconstitutional as assessment basis - a logical consequence, ecolex 2013, 165
• Merzo, The Federal Administrative Tribunal for Finance at a Glance, ecolex 2013, 464

• Merzo, Meldefristen für grenzüberschreitende Steuergestaltungen nach EU-Meldepflichtgesetz, ecolex 2020, 954

• Merzo, Corona-Hilfspaket: Fiskalgeltung der Grundrechte und Rechtsanspruch, ecolex 2021, 400

other:

• 38 Briefings in the Lexis 360® database on civil law topics (together with Clemens Stegner)

• Schwimann/Kodek (eds.), ABGB Praxiskommentar, vol. 6, Verlag Lexis Nexis, 5th edition (2021), commentary on §§ 1055-1061, §§ 1080-1081, §§ 1086-1088 (together with M. Spitzer, J. Told).
•  OGH 22.01.2020, 9 ObA 120/19s, Österreichische Juristenzeitung, EvBl 2020/109
• Business transfer pursuant to § 12a MRG while preserving the identity of the business, Zak 2020, 244 (together with R. Pittl);