Publications  


New tax bill: heavy burden on share deals involving real property
Dr. Martin Foerster, ILO Newsletter vom 03. Juli 2015

As part of its overall tax reform, the government recently proposed a new act to amend the taxes relating to real estate transactions. The act is expected to be passed in July 2015 and will enter into force on January 1 2016.
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Publications  


The brave new world of Bitcoin – Austria
ILO Newsletter, 26. Juni 2015

Virtual currencies - predominantly Bitcoin - have become the focus of internet aficionados and young entrepreneurs. The possibility of paying for services worldwide simply by using a smartphone and without having to consider exchange rates is a unique feature that clearly outguns established financial systems. However, no legislative steps have been taken to provide a reliable legal framework allowing Bitcoin to develop.
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No express withdrawal from purchase of goods contracts under reservation of title
ILO Newsletter, 26. Juni 2015

Insolvency lawyers frequently encounter problems in relation to goods that are purchased under a reservation of title and the assertion of resulting rights to separate these goods from the debtor´s estate. In particular, the obligation to provide notice of withdrawal from the contract regularly raises issues. A recent Supreme Court case demonstrates that the absence of an express notice of withdrawal can also be problematic.
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Bauträgerverträge: Anlagen - Contracting zulässig?
In einer kürzlich ergangenen Entscheidung (1 Ob 220/14f) beschäftigte sich der Oberste Gerichtshof (OGH) mit dem sogenannten Anlagen-Contracting bei Wohnungseigentumsprojekten.
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Mieterhöhung nach Verkauf als Haftungsfalle

Geschäftsführer sind dafür verantwortlich, dass der Vermieter von einem Eigentümerwechsel erfährt, der eine Anhebung der Miete ermöglicht. Die persönliche Haftung geht laut OGH sehr weit, es gibt aber Schlupflöcher.


Der Standard, vom 18. Mai 2015
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