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Germany

Good contracts are the basis for establishing rights.

To enforce rights, however, there is often a need to resort to formal compulsory enforcement of claims. The same applies to the defence of unjustified claims. In both cases, we will support you comprehensively and reliably.

  1. Enforce rights and request guarantees
  2. Compulsorily enforce monetary claims
  3. Claims are not always justified
  4. Prices and considerations are often not well defined
  5. Unjustified warnings on the Internet

1. Enforce rights and request guarantees

Do you find yourself in a situation where your contractual partner is not delivering as contractually agreed, is making late deliveries, or is not delivering the agreed quality? Then you should indicate to them that they must fulfil their agreed obligations and, if necessary, carry out enforcement of claims. Should fulfilment or rectification not be possible, you will, generally speaking, have more or less extensive warranty rights: rectification or replacement, reduction in price, refund or compensation. These claims are generally based on the German Civil Code, but are specified or modified by the individual contract or the general terms and conditions. We would be happy to advise you of the correct procedure.

2. Compulsorily enforce monetary claims

Should your contractual partner fall into arrears with the payment of your goods and services, you should not allow any time to elapse; you should have your claims recognised and then begin compulsory enforcement of claims. This especially applies if your contractual partner is nearing bankruptcy, or has already become insolvent. In Germany, the entire instrument of enforcement law in accordance with the German Code of Civil Procedure (ZPO) is at your disposal for this. In addition, European law offers a variety of ways to collect funds throughout Europe. You can find out here how the Viehbacher law firm of tax consultants and lawyers can help you.

3. Claims are not always justified

The flip-side of enforcement is the defence of legal claims. It is important to firstly check if all of the claims asserted against your company are effective. Are they for the amount being claimed, or do you owe your contractual partner much less than they have stated? Or perhaps the claims were statute-barred long ago? Experience shows that it is useful to look at these in detail with a lawyer and in the case of doubt, to only pay under reserve.

4. Prices and considerations are often not well defined

Particularly conflict-prone are areas in which the originally agreed price and the consideration diverge from each other over the course of the contractual relationship. This can apply to construction law, where supplementary claims for extended services are levied as standard. The situation can be different in other service areas. However, these price increases do not always have to be at the expense of the client – the supplier or the service company often bear the price risk. We will be glad to review any claims registered against you.

5. Unjustified warnings on the Internet

The Internet and online commerce are particularly susceptible to unintentional violations of the law; equally, competitors are simply waiting to sanction any violations by means of warnings or cease-and-desist declarations with penalty clauses. Within the context of online trading, this may involve competition issues, such as violations of the law against unfair competition and EU price regulation, or infringement of trademark rights. A good sales system can help prevent this but, in the event of an emergency, you will need to take up a counter-defence position. We will support you in the defence of legal claims brought about by means of such a warning. If need be, we will also engage your opponents with an interim order or lawsuit claim.

Contact

As experts in the defence and enforcement of claims, we are ready to work with you. International debt enforcement is one of our special areas of expertise. We will be pleased to assist you in pursuing your claims. Get in touch!


Austria

A contractually justified claim is not always readily recognised in commercial reality. At times, judicial enforcement is necessary. This is similarly the case with the defence of unjustified claims. Our lawyers will be by your side in both instances.

  1. Enforcement of rights/warranty
  2. Enforcement of monetary claims
  3. Unjustified claims
  4. Definition of price and consideration
  5. Unjustified warnings on the Internet

1. Enforcement of rights/warrantyt

Should a contractual partner not provide the agreed service, deliver it late or provide poor quality, it is advisable to first file an action for fulfilment or improvement. If this is not possible, various warranty rights are generally available to you: rectification or replacement, reduction in price, refund or compensation. These claims are generally regulated in the Austrian General Civil Code and may be specified by the individual contract or the general terms and conditions. Our lawyers will be pleased to advise you on the correct procedures for the enforcement of claims.

2. Enforcement of monetary claims

Should payment for goods or services remain outstanding despite a reminder, acquisition of an enforceable title is advisable, in particular if the debtor is in danger of becoming insolvent. The basis for enforcement may either be the Austrian Execution Order (EO) or European law. In either case, we can represent and support you at both a national and international level.

3. Unjustified claims

Conversely, the situation may arise where claims against your company need to be countered. The first action to be undertaken is to check whether the asserted claim ever arose, whether it results from the underlying contract, is for the correct amount, and to check that it is not yet statute-barred by limitation. In any case of doubt, it is recommended that payment is only made under reserve. We can provide you with comprehensive advice in all of these issues as well as assist you in the defence of unjustified legal claims or correction of erroneous claims.

4. Definition of price and consideration

Contractual relations where the payment cannot be precisely calculated pose a particularly high potential for conflict. This is the case in construction law, where there are always additional requirements. However, that does not mean that such price increases will be borne by the customer without exception – depending on the contractual agreement, the risk may also be borne by the service provider or supplier. We will verify all claims asserted against your company and can help you defend or clarify them.

5. Unjustified warnings on the Internet

As fast as transactions can be concluded on the Internet, so too can warnings be issued. Online trading in particular is prone to involuntary legal violations that are often immediately penalised by competitors through warnings and cease-and-desist declarations with penalty clauses. Where such warnings cannot be prevented by solid contracts and a mature distribution system, a position of counter-defence must be assumed. We will help you with the defence of legal claims brought about by means of a warning and, if need be, the use of an interim order or lawsuit claim.

Contact

We are ready to work with you in Austria in the defence and enforcement of claims. In particular, international debt enforcement is one of our special areas of expertise. Get in touch!


Liechtenstein

Our lawyers will suport you competently in enforcing your claim

You have used relevant contracts to secure your business relationship. With these, you have prescribed and established rights and obligations. However, despite all of those efforts and actions, it may be the case that your rights are ignored and your requirements are not fulfilled. Enforcement action is therefore required in these cases. Our lawyers will provide you with competent assistance to carry out enforcement of claims.

Similarly, it is not to be excluded that your contractual partner – notwithstanding any statutory clause and/or contractual agreement to the contrary – may confront you with unjustified claims. If this should be the case, we will support you in the defence of legal claims.

  1. Enforcement action
  2. Enforce rights – request guarantees
  3. Compulsorily enforce monetary claims
  4. Defend claims
  5. Deviations from agreed obligations
  6. Warnings on the Internet

1. Enforcement action

Enforcement action is widely understood as the use of state power to enforce the legal claims of the creditor against the debtor. Since almost all jurisdictions prohibit the use of vigilante justice, citizens have the right to the aid of the state legal system to enforce their claims. Within the framework of this state legal help, it will be verified whether all of the documents required for the enforcement are present, and whether the conditions of the order are met. An enforceable title, article 1 EO, is therefore required. Whether you are going through the process of obtaining an enforcement title, or initiating enforcement proceedings, our lawyers will be by your side, supporting you in all the necessary stages. Likewise, you may be faced with a situation where a claim against you is wrongly enforced. Various options for the defence of legal claims provide you with the opportunity to defend yourself against unjustified enforcements (e.g. an assertion of enforcement despite successful and paid compensation) in accordance with Article 18 EO, or an impugnation claim (for example, an enforcement title obtained by fraudulent means) pursuant to Article 19, EO. Finally, limitation of the enforcement, Article 23 EO, or deferment of the enforcement, Article 24 EO, may be appropriate. Our lawyers will advise you comprehensively about your options and act quickly to reduce to the extent possible any disadvantages associated with the enforcement.

2. Enforce rights – claim guarantees

At the time of execution, you will have signed a clear and unambiguous contract with your business partners. However, perhaps your contractual partner is then not proceeding as agreed. Regardless of whether your contractual partner is not delivering the amount agreed, is making late deliveries, or is not delivering the agreed quality, you have a number of options open to you for further enforcement of claims. Reminding them of the agreed commitment is often useful. If this doesn't help, you can also compulsorily enforce your rights. The contractual provisions, irrespective of whether these are agreed in the contract itself or in the general terms of business, are decisive in this instance, as they specify and modify the general legal rules. Even if no claims relating to these instances can be made on the basis of the contract, you can make a claim under §§ 918 et seq. of the Austrian General Civil Code (ABGB). These might include a substitute delivery or compensation. There is also the opportunity to withdraw from the contract at this stage. The options are therefore varied. Our experts will be happy to advise you of your options and any appropriate course of action.

3. Compulsorily enforce monetary claims

Should your business partner be in default with their performance, regardless of whether this involves fulfilment of payments or any other obligation, then speed is of the essence. This is even more the case if your business partner is in serious economic difficulties and bankruptcy is imminent or already underway. Before you can carry out enforcement of claims, you will need an enforcement title. Having such a title will provide you with ways to compulsorily proceed against the debtor.

Should your business partner be in default of payment, it might be worth considering applying for a payment order. This procedure is a simple and cost-effective way of making a claim to money. Whether this is a good option in your particular case depends on various factors. We will be happy to advise and support you in the necessary steps to be taken. Due to the size of the Principality, it should not be ruled out that your debtor might be established in the European Economic Area (EEA) or in Switzerland. In these cases, the cross-border orientation of the Viehbacher law firm will prove to be an invaluable asset. Our consultants know the fastest, cheapest and most risk-free ways to safeguard your rights and support you in enforcing them. International debt enforcement is one of the special areas of expertise of the Viehbacher law firm. You will find more information here.

4. Defend claims

In a similar way, your business partner might come to the conclusion that you have not fulfilled your obligations. You might then find yourself in a situation in which you must mount a defence of legal claims, possibly having to fend off unjustified claims. The starting point for the defence in such cases is initially a review of whether the claims asserted against you or your company are valid or not. Formal defects can result in contractual obligations not arising. It must be confirmed that you have actually effectively committed yourself and it should therefore be clarified whether the claim made by your business partner should still be in existence. This would be the case, for example, if you have already fulfilled your obligation. If your business partner does have a valid right to claim, then ultimately it must be checked whether this claim can be enforced at all. This is even more important if the claim has been in existence for a long time, but has not yet been asserted. Experience shows that an expert examination of the material and legal situation by a lawyer is often beneficial in the defence of legal claims. As part of this expert assessment, you might be advised to make a payment under reserve in order to avoid negative consequences.

5. Deviations from agreed obligations

Areas in which the agreed obligations might change during the contractual relationship are particularly prone to conflict. This is especially the case with construction law, where supplementary claims are asserted for expanded or additional services. However, the situation can be different in other areas when it comes to deviations and price variations. It is not always the contractor who has to bear the risk for this, in fact, quite the opposite. Often, your supplier or your business partner bears the so-called price risk. Our consultants will be glad to look through any claims submitted and successfully defend them, unless they are justified.

6. Warnings on the Internet

The Internet and online trading provide a great opportunity for businesses to showcase their company, acquire new customer groups, and gain market share. However, it should be noted that online trading is extremely vulnerable to conscious or unconscious breaches of regulations. Violations will be sanctioned by competitors or third parties with warnings and cease-and-desist declarations featuring penalty clauses. Optimising your sale system can help prevent this and minimise the risks. However, there is still a risk and, in an emergency situation, it is often best to take active resistance. Even with the delivery of a warning or cease-and-desist letter, it is best to respond promptly. In addition, it might be best to switch from a passive defence to an attacking stance, taking out an injunction or action against your opponent.

Contact

When it comes to the defence and enforcement of f legal claims, we are specialised consultants. International debt enforcement is one of our specialities. This means you can also rely on our expertise when it comes to cross-border issues relating to the defence and enforcement of claims. Do you have any questions? Our experts are looking forward to hearing from you.


Switzerland

Good contracts are the basis for establishing rights. To enforce rights, however, there is often a need to resort to formal compulsory enforcement of claims or an execution for debt. The same applies to the defence of unjustified claims. In both cases, we will support you comprehensively and reliably.

  1. Enforce rights and request guarantees
  2. Compulsorily enforce monetary claims
  3. Claims are not always justified: defence of claims
  4. Prices and considerations are often not well defined
  5. Unjustified warnings on the Internet

1. Enforce rights and request guarantees

Do you find yourself in a situation where your contractual partner is not delivering as contractually agreed, is making late deliveries, or is not delivering the agreed quality? Then you should indicate to them that they must fulfil their agreed obligations and, if necessary, carry out enforcement of claims. Should fulfilment or rectification not be possible, you will, generally speaking, have more or less extensive warranty rights: rectification or replacement, reduction in price, refund or compensation. These claims are generally based on the Swiss Code of Obligations, but are specified or modified by the individual contract or the general terms and conditions. We would be happy to advise you of the correct procedure.

2. Compulsorily enforce monetary claims

Should your contractual partner fall into arrears with the payment of your goods and services, you should not allow any time to elapse; you should have your claims substantiated and then begin compulsorily enforcement of claims. This especially applies if your contractual partner is close to becoming insolvent or has already become so. In Switzerland, the entire instrument of the federal law on the execution of debt and bankruptcy (SchKG) is at your disposal, and for specific claims there is also the Swiss Civil Procedure (ZPO). In addition, European law offers a variety of ways to collect funds throughout Europe. You can find out here, how the Viehbacher law firm of tax consultants and lawyers can help you.

3. Claims are not always justified: Defence of legal claims

The flip-side of enforcement is the defence of legal claims. It is important to firstly check if all of the claims asserted against your company are effective. Are they for the amount being claimed, or do you owe your contractual partner much less than they have stated? Or perhaps the claims were statute-barred long ago? Experience shows that it is useful to look at these in detail with a lawyer and in the case of doubt, to only pay under reserve and to put forward a specific defence of the legal claim.

4. Prices and considerations are often not well defined

Particularly conflict-prone are areas in which the originally agreed price and the consideration diverge from each other over the course of the contractual relationship. This can apply to construction law, where supplementary claims for extended services are levied as standard. The situation can be different in other service areas. However, these price increases do not always have to be at the expense of the client – the supplier or the service company often bears the price risk. We will be glad to review any claims registered against you.

5. Unjustified warnings on the Internet

The Internet and online commerce are particularly susceptible to unintentional violations of the law; equally, competitors are simply waiting to legally sanction any violations. Within the context of online trading, this may involve competition issues, such as violations of the federal law against unfair competition or infringement of trademark rights. A good sales system can help prevent this but, in the event of an emergency, you will need to take up a counter-defence position. We will help you with the defence of legal claims like this. If need be, we will also engage your opponents with precautionary measures or a lawsuit claim.

Contact

As Swiss experts in the defence and enforcement of claims, we are ready to work with you. International debt enforcement is one of our special areas of expertise. We will be pleased to assist you in pursuing your claims. Get in touch!


Italy

Our information in the English language concerning assertion of or defence against claims related to accounts receivable in Italy is currently still being developed. We kindly ask for your understanding. Therefore, please do not hesitate to contact us directly with your queries and concerns. For over ten years now, we have been guiding clients in five different countries on the assertion of or defence against claims related to accounts receivable. With us you are always competently advised and well represented. We look forward to receiving your message or call!


Germany

The reasons for the establishment of company branches or subsidiary companies...

... are as varied as the corporate landscape in Germany: an expansion or spin-off of business areas that no longer form part of the core business operations, preparation of corporate transactions, or tax optimisation are just a few of the reasons to establish a subsidiary company.

  1. Subsidiary companies
  2. Company branches
  3. Differentiation as a permanent establishment
  4. Representative office – contrary to German law
  5. Tax law when establishing new locations
  6. Company registration and the trade register
  7. International structure

1. Subsidiary companies

A legal way to create a new site for a company is the establishment of subsidiary companies. This gives rise to a legally independent company that can also assume a separate corporate structure. It is essential to undertake a review of the parent company that is outsourcing a part of its business activities: although the two companies will be legally independent, they will be considered to be affiliated companies under corporate law, which necessarily gives rise to antitrust and tax implications.

2. Company branches

In contrast to a subsidiary company, a company branch is not legally independent – this is the decisive criterion in distinguishing the two. A company branch legally remains a part of the principal place of business. In terms of actual organisation, however, the branch is autonomous and is represented to the outside as an independent company. Whether the establishment of a branch is actually possible depends on the corporate structure of the company: it is only relevant for merchants and trading companies.

3. Differentiation as a permanent establishment

Liability is an essential aspect when starting a business. Depending on the choice of company structure, liability is not limited to the assets of the company: in partnerships it extends to the personal liability of the shareholder, even including their private assets. Our legal advice for new businesses will analyse the risks of the business project and steer it along a legal route in which the risk of the company's founder remains predictable.

4. Representative office – contrary to German law

Outside of Germany, a representative office is another common way of founding a new company location. In German law, this variant for the establishment of a new location does not, however, exist.

5. Tax law when establishing new locations

It is not just the actual organisation of the new location and the motives involved that are decisive in choosing the structure of a new company or part thereof. The implications of tax and antitrust law have a considerable impact on this decision. The lawyers and tax advisors at our law firm will consider these aspects and provide you with meaningful advice about your business from the very first consultation.

6. Company registration and the trade register

The other requirements for registration of a business, such as any industry licensing requirements or registration in the commercial register, will differ according to the structure of the new location. This means that the establishment of subsidiary companies needs to be entered in the commercial register along with relevant business registration, as part of which any licensing duties must be respected. A secondary establishment must also be registered. Our lawyers will also advise on the formal requirements for any decisions concerning the main business and any special requirements relating to corporate enterprises.

7. International structure

Thanks to our locations in Germany, Austria, Liechtenstein, Switzerland and Italy, our lawyers and tax advisors are very experienced in providing advice on the establishment of company branches and subsidiary companies abroad. Our consultants will take into account any differences in other jurisdictions and will take note of any special features and the relevance of business transactions in Germany when consulting clients on their foreign companies.

Contact

As experts in establishing company branches and subsidiary companies, we are ready to work with you. Get in touch!


Austria

The reasons to establish a subsidiary company or company branches...

... are as varied as the corporate landscape in Austria: an expansion or spin-off of business areas that no longer form part of the core business operation, preparation of corporate transactions, or tax optimisation are just a few of the reasons for the establishment of company branches.

  1. Subsidiary companies
  2. Company branches
  3. Differentiation as a permanent establishment
  4. Representative office
  5. Tax law when establishing new locations
  6. Business registration and the register of companies
  7. International structure

1. Subsidiary companies

Businesses outsource and open up new locations – there can be many reasons for founding subsidiary companies. Although this creates a legally independent company, the legal form of the parent undertaking plays an important role – under corporate law such companies are deemed to be linked. In certain cases, liability claims upheld against the subsidiary company may also affect the parent company. The establishment of subsidiary companies therefore requires careful structuring from a corporate, antitrust and tax perspective.

2. Company branches

Unlike subsidiary companies, the establishment of company branches means they are not legally independent and thus remain a part of the parent company, regardless of location. Nevertheless, in organisational terms it is an independent establishment and acts as its own company. The establishment of a company branch is dependent on the specific corporate requirements of the parent company and can only be taken into consideration for merchants and trading companies.

3. Differentiation as a permanent establishment

A further option is the establishment of a permanent establishment, i.e. the setting up of a fixed place of business through which the activities of an enterprise are wholly or partly carried out. A permanent establishment can therefore be a place of management, an operational office or a factory, but could also be a permanently installed machine or market stand. A permanent establisment is fully dependent on the main business for its activity and it could not exist without it.

4. Representative office

What is often meant by representative office is an organisational unit of an internationally active company that serves both to initiate business transactions and provide customer service. Austrian law does not provide for a specific legal form for this type of establishment.

5. Tax law when establishing new locations

Tax and antitrust considerations are of vital importance for the structure of any new locations. A thorough legal and economic analysis helps to reap the possible benefits and develop an optimum tax structure. We have extensive expertise in this area and will be happy to advise you. You can read more about tax law here.

6. Business registration and the register of companies

Depending upon the nature and structure of the establishment of additional business units, different formal requirements need to be fulfilled. Subsidiary companies must be entered in the register of companies and require their own business registration. A secondary establishment must also be registered. Our lawyers will advise on all of these issues and can provide competent advice on the formal requirements for any decisions concerning the main business and any special requirements relating to corporate enterprises.

7. International structure

Our locations in Austria, Germany, Liechtenstein, Switzerland and Italy enable us to provide both a comprehensive and competent consultation service in several jurisdictions. Our lawyers and tax consultants have many years of experience in establishing new locations abroad and have specialist knowledge of the local details necessary for advising foreign clients.

Contact

We will be right by your side for all of these issues and more when you establish a subsidiary company or company branch in Austria! Get in touch!


Liechtenstein

There are many reasons for planning the establishment of subsidiary companies and/or company branches in the Principality of Liechtenstein, the sixth-smallest country in the world.

One reason may be to develop new markets, as well as the outsourcing of business areas. It can often make sense to establish a subsidiary company or company branch when preparing for business transactions and for tax optimisation. The cross-border experience of the Viehbacher law firm offers significant added value and a competitive advantage when you are looking into the establishment of subsidiary branches and company subsidiaries abroad. Allow us to advise you!

  1. Subsidiary companies
  2. Secondary establishments
  3. Permanent establishments
  4. Representative office
  5. Tax law & the establishment of subsidiary companies and company branches
  6. Business registration and entry in the commercial register
  7. Cross-border activities - internationalisation

1. Subsidiary companies

The obvious option to expand your company is to establish a new, independent company. This is a legally distinct company that operates independently of its parent company, the structure of which can and should be based on its own specific requirements. Nevertheless, the facilities of this newly created company are regulated and developed by the parent company. In relation to this, it is important to avoid or prevent negative tax consequences, both for the parent company and for the subsidiary companies. Likewise, when it comes to the establishment of a subsidiary company, it is important to assess the consequences for the parent undertaking. It might be the case that the establishment of subsidiary companies requires a change in form of the parent company. In addition to providing comprehensive advice, our lawyers and tax advisors can help you implement the most appropriate solution for you.

2. Secondary establishments

Another form of expansion is the creation of a secondary establishment. In contrast to subsidiary companies, only a commercially operated part of your company can be formed as a secondary establishment. As with subsidiary companies, a certain level of independence is also inherent with this business form. One such requirement is that the secondary establishment carries out its activity in its own premises. In addition, the activities of the secondary establishment must be identical to those of the company. The necessary inherent business and material independence means that, in particular, the secondary establishment could be continued or managed as a stand-alone enterprise without any major changes needing to be made. Depending on the nature of your business – a domestic Liechtenstein company, a main company with headquarters in the EEA, or a main company outside of the EEA – it is important to note the different regulations of the Commercial Register Ordinance (HRV) and the Liechtenstein Person and Company Law (PGR) in relation to the registration of the company. Our lawyers will advise and assist you with the necessary formalities.

3. Permanent establishments

The lawful exercise of a trade, insofar as it is a commercial enterprise, is dependent on the commercial approval of the Office for Economy in the Principality of Liechtenstein. In addition, an appropriate permanent establishment is required to exercise a trade. The concept of a permanent establishment in Liechtenstein is only defined in Article 2 of the Taxation Law (SteG). It is essential at this stage to take comprehensive advice in order to avoid any unpleasant surprises from the tax office. Our lawyers and tax consultants will point out any potential problems and put in place appropriate solutions for you. Please contact us in this regard.

4. Representative office

Pursuant to Article 239 of the PGR, legal persons and trust companies in Liechtenstein have to appoint a representative. The same applies to secondary establishments of foreign companies. In accordance with Article 241 PGR, a representative is an authorised receiving agent for all declarations and notifications from the judicial & administrative authorities.

What should be noted is that the representative represents your company to the outside only to the extent to which you or the company have authorised them, in accordance with Article 241, para 2 PGR. Representation in this way does therefore not create a right of representation. Rather, this ensures that you will be informed of all judicial or official administrative communications.

5. Tax law & the establishment of subsidiary companies and company branches

There are many reasons for the establishment of company branches and/or subsidiary companies in the Principality of Liechtenstein. The position on taxation, and how it is implemented, is just as important as the legal aspects when establishing subsidiary companies or company branches. Our lawyers and tax consultants will take into account both the legal and tax aspects from the very beginning, in order that they may implement sensible and meaningful solutions.

6. Business registration & entry in the commercial register

Your subsidiary company or secondary establishment will only be created in Liechtenstein once it has been entered in the commercial register (public register). A trading company will also require a trade license to perform commercial activities. Our lawyers will assist you in the drafting of the commercial application and all additional and necessary formalities.

7. Cross-border activities - internationalisation

Our law firm is represented by offices in Liechtenstein, Germany, Austria, Italy, and Switzerland. As a result, you can also rely on our lawyers and tax consultants to provide you with comprehensive support in your business enterprises in neighbouring countries. Our experts already have a clear view of the different legal systems and can advise you on new locations. This means that you concentrate fully on what is really important – the success of your business!

Contact

We will provide you with competent support in establishing your subsidiary companies and/or company branches. Our consultants in Triesen are looking forward to hearing from you!


Switzerland

The reasons for the establishment of company branches or subsidiary companies are as varied as the corporate landscape: an expansion or spin-off of business areas that no longer form part of core business operations, preparation of corporate transactions, or tax optimisation are just a few of the reasons for establishing new locations. Switzerland can offer numerous advantages for foreign entrepreneurs. The multilingual and cosmopolitan Swiss Confederation is an ideal hub in which to establish a subsidiary company in the heart of Europe.

  1. Subsidiary companies
  2. Secondary establishments
  3. Differentiation as a permanent establishment
  4. A representative office – a gentle market entry
  5. Tax law when establishing new locations
  6. Company registration and the trade register
  7. International structure

1. Subsidiary companies

A legal way to create a new location for a company is the establishment of subsidiary companies. This gives rise to a legally independent company that can also assume a separate corporate structure. It is essential to undertake a review of the parent company that is outsourcing a part of its business activities; although the two companies will be legally independent, they will be considered to be affiliated companies under corporate law, which necessarily gives rise to antitrust and tax implications.

2. Secondary establishments

In contrast to a subsidiary company, a secondary establishment is not legally independent – this is the decisive criterion in distinguishing the two. A secondary establishment legally remains a part of the principal company. In terms of actual organisation, however, it is autonomous and is represented to the outside as an independent company. A prerequisite for the establishment of a secondary establishment is the existence of a business enterprise as the main company. A Swiss secondary establishment can occur in many forms. The headquarters can be located in Switzerland or abroad.

3. Differentiation as a permanent establishment

Another alternative option is the creation of a permanent establishment. This is possible for companies who do not wish to set up their own operational management at the chosen location, and might represent the scenario of small business operators or non-independent sales outlets. A permanent establishment is fully dependent on the main business operation for its activity and cannot exist without it. Our lawyers will take a look at your business with you and find the right structure to help you achieve your goals.

4. A representative office – a gentle market entry

If you would like to test the Swiss market, you can set up a representative office with your own postal address and telephone number. In comparison with establishing subsidiary companies or a secondary establishment, there is a much lower cost involved with the opening of a representative office. Whether your representative office in Switzerland is recorded as a permanent establishment, and thus becomes tax-relevant, is determined by the type of business you want to undertake. We will advise you on the best form for your corporate presence in the Switzerland.

5. Tax law when establishing new locations

It is not just the actual organisation of the new location and the motives involved that are decisive in choosing a structure of a new company or part thereof. The implications of tax and antitrust law have a considerable impact on this decision. The lawyers and tax advisors at our law firm will consider these aspects and provide you with meaningful advice about your business from the very first consultation.

6. Company registration and the trade register

The other requirements for registration of a business, such as any industry licensing requirements or entry in the commercial register, will differ according to the structure of the new location. A subsidiary company and a secondary establishment both require an entry in the commercial register. A simple representative office generally does not require registration. Our lawyers will also advise on the formal requirements for any decisions concerning the main business and any special requirements relating to corporate enterprises.

7. International structure

Thanks to our office locations in Germany, Austria, Liechtenstein, Switzerland and Italy, our lawyers, trustees and tax advisors are very experienced in providing advice on the establishment of subsidiary companies or the founding of new business locations abroad. Our consultants will take into account any differences in other jurisdictions and will take note of any special features and relevance of business transactions in Switzerland when consulting clients on their foreign companies.

Contact

As experts in establishing company branches and subsidiary companies in Switzerland, we are ready to work with you. Get in touch!


Italy

Our information in the English language concerning establishment of branches and subsidiaries in Italy is currently still being developed. We kindly ask for your understanding. Therefore, please do not hesitate to contact us directly with your queries and concerns. For over ten years now, we have been guiding clients in five different countries on establishing branches und subsidiaries. With us you are always competently advised and well represented. We look forward to receiving your message or call!

Support for setting up new enterprises

  • Friday, 20 January 2017 11:27

Germany

You will need more than just a good idea when starting a business.

As a business founder, you have the vision, but we can provide indispensable tax advice for new businesses. In addition, our lawyers will offer legal advice for new businesses, taking into account the specific business idea, the economic setup, and of course the issue of liability.

  1. Getting the company structure right
  2. Characteristics of start-ups
  3. Liability issuese
  4. Shareholders, CEOs and corporate bodies
  5. Hiring employees
  6. Tax aspects
  7. Incorporation formalities and company registration
  8. Regulated industry and professionally regulated professions

1. Getting the company structure right

The key to a functioning company is choosing the most suitable company structure. Tailored to your specific project, our legal advice for new businesses will help you to decide which partnership or corporate entity provides the right structure for the company being established.

2. Characteristics of start-ups

Start-ups are different from a classic company registration due to the particular degree of innovation involved in the business idea. The vision often requires high levels of investment that cannot be provided by the founders themselves. In addition to the right corporate structure, a start-up therefore needs investors to provide the right financing. Our lawyers and tax advisors are familiar with the specific needs of start-ups.

3. Liability issues

Liability is an essential aspect when starting a business. Depending on the choice of company structure, liability is not limited to the assets of the company: in partnerships it extends to the personal liability of the shareholder, even including their private assets. Our legal advice for new businesses will analyse the risks of the business project and steer it along a legal route in which the risk of the company's founder remains predictable.

4. Shareholders, CEOs and corporate bodies

GmbH is the most popular corporate structure when starting a business. It is a commercial company within the meaning of the German Commercial Code and is therefore a company with share capital. GmbH is an example of a type of company where several different persons may come together as shareholders. However, as soon as there is a question of co-shareholders, internal and external relationships between the shareholders must be defined. Our expertise in offering legal advice for new businesses means that our lawyers can draw up a shareholder contract for you, which will also endure throughout the critical stages of the company.

5. Hiring employees

Where there are several persons involved, an alternative to installing them as co-shareholders could be to hire them as employees. It is also conceivable that you would want to take on employees in admin or sales and marketing from the outset. In our law firm, we have lawyers who specialise in the relevant areas of legal advice for new businesses. In addition to advising on the correct form of company, our lawyers can also draw up a legally compliant employment contract.

6. Tax aspects

The legal form of the company is crucial when it comes to fiscal matters and thereby the apportionment of any losses, particularly during the start-up phase. The tax advantages of a partnership, particularly when launching business operations or if you have a low corporate risk, need to be weighed up against the disadvantages of the personal liability of shareholders. Our tax advice for new businesses can illustrate the impact of this and we will work with the company founders to come to the right decision.

7. Incorporation formalities and company registration

Usually, the launch of a company begins with company registration at the relevant registration body, as well as with the Chamber of Industry and Commerce or the Chamber of Craft Trades. Should the company also employ people, it should be registered as an employer with the Employer's Liability Insurance Association. We will take care of all the necessary formalities for you so you can concentrate on your business.

8. Regulated industry and professionally regulated professions

In Germany, the right to freely choose a profession, place of work and education or training establishment is normalised in the Basic Law. So-called freedom of trade prevails, so there is no need for permission to be granted to exercise the majority of trades. However, in particular cases, the exercise of a profession can be restricted on the basis of article 12 of the Basic Law. The German Trade, Commerce and Industry Regulation Act enumerates certain activities that are subject to approval. These include certain trades or single professions, such as insurance agents, for which the founders need to have special personal and/or professional qualifications. In addition, professional codes provide for special requirements for liberal professions. This applies to lawyers, doctors or notaries public. We will advise you when starting a business, to ensure that any relevant laws and special provisions are taken into account from the outset.

Contact

As experts in starting a business, we are ready to work with you. Get in touch!


Austria

Starting a business is a complex task with many different facets.

When it comes to establishing a company in Austria, there is both an economic and social dimension: it creates jobs, serves a demand side, and contributes to both the performance of the company, as well as securing its future. It is precisely these diverse action mechanisms that require special care and responsibility to be taken, and therefore a need for solid corporate and tax planning.

  1. Getting the company structure right
  2. Characteristics of start-ups
  3. Liability issues
  4. Shareholders, CEOs and corporate bodies
  5. Hiring employees
  6. Tax aspects
  7. Incorporation formalities and entry in the companies register
  8. Regulated industry & professionally regulated professions

1. Getting the company structure right

The choice of the type of company is the basis of economic success. This choice is based on the business plan and is optimally adapted to the specific business requirements. Our lawyers and tax advisors will provide you with competent and comprehensive advice on a number of issues, including which partnership or corporate identity provides the right structure for the company being established and how it can be independent.

2. Characteristics of start-ups

When it comes to establishing companies, start-ups occupy a special position. Many start-ups push forward into established markets with highly innovative business ideas; this creates a high demand for investment, and a relatively high risk. They therefore need investors who share their vision and can provide suitable financing, as well as lawyers and tax advisors who are familiar with the specific needs of start-ups.

3. Liability issues

Depending on the form of the company, the liability is either limited to the company's assets or extended to the personal assets of the shareholders. This difference plays a central role when choosing the legal form of a company. Our lawyers and tax advisors will therefore analyse the risks of the business project and create a structure where the risk is both predictable and, in the case of liability, acceptable.

4. Shareholders, CEOs and corporate bodies

The most popular form of company when starting a business in Austria is the GmbH (limited liability company): among other reasons, this is because several people can be active as partners. When you add co-shareholders into the mix, the internal and external relationships between the shareholders play a central role. Our lawyers will draw up watertight shareholder agreements, providing maximum legal certainty for those critical phases.

5. Hiring employees

If it is necessary to have employers for the business of the company, employment law will also form part of the setting-up process. Whether in administration, sales or management, our highly specialised lawyers will advise you on all relevant issues surrounding recruitment, employment and dismissal, including the design of shift plans or collective bargaining. Please click here for more information about employment.

6. Tax aspects

Legal support for new business plays a decisive role in the tax treatment of a company – and thus in the offsetting of any possible losses during the start-up phase. The tax advantages of a partnership need to be weighed up against the disadvantages of the personal liability of shareholders. We will weigh up all the aspects and look at all the options in order to help you make the right decision.

7. Incorporation formalities and entry in the companies register

The first step in starting a business is the registration of a trade with the relevant industry authority. Under certain conditions, a newly established company may be exempted from administrative fees; some businesses require a notice about reliability for legal effect. We will accompany you through all the formalities, helping you with a smooth establishment process.

8. Regulated industry and professionally regulated professions

Generally speaking, there is freedom of choice of profession and workplace in Austria. As a rule, the necessary business licence is gained by means of informal registration with a competent trade authority. However, regulated trades listed in the trade regulations require a special qualification because of their qualified nature (usually due to craftsmanship). In addition, professional codes provide for special requirements for liberal professions. This applies in particular to lawyers, doctors or notaries public. We will advise you when starting a business to ensure that any relevant laws and special provisions are taken into account from the outset, ensuring the highest possible certainty in law.

Contact

Legal support for new business is one of our core competencies. Take advantage of our years of experience and get in touch with us!


Liechtenstein

The Principality of Liechtenstein has transformed from an agricultural state into a modern economy.

The growth strategy of the Principality corresponds to that of a well-run company: to be among the best. Are you driven by this desire as well? Would you like to fully develop your entrepreneurial vision? Our lawyers and tax advisors will provide you with all the support you need when starting a business. Our consultants can help you with any questions that might arise during the implementation of your business idea, regardless of whether this is securing financial resources for your company, reducing your personal liability, or dealing with tax issues.

  1. Getting the company structure right
  2. Liability issues
  3. CEOs, corporate bodies & shareholders
  4. Tax aspects
  5. Incorporation formalities & company registration
  6. Start-ups
  7. Hiring employees
  8. Regulated industry & professionally regulated professions

1. Getting the company structure right

When starting a business, you have a choice to make regarding the correct company form. Your business idea, your partner and your willingness to take risks are the fixed points, and our lawyers and tax advisors can use these to determine the appropriate corporate structure and advise you on it.

2. Liability issues

Potential liability issues are closely linked to the choice of a company structure. Already at the time of choosing the right company structure, the question of whether liability should be limited to the company's assets is of central importance. However, a reduction in liability might result potential investors and lendersto exercise caution. For this reason, our lawyers will work with our tax advisors to analyse the risks specific to your start-up project. Based on this analysis, yo will be able to fully calculate the risk to the business, as well as meet the requirements of investors.

3. CEOs, corporate bodies & shareholders

Your choice of company structure also determines whether you need to set up corporate bodies within your company, and if so, which ones. If you are thinking of starting a business with family members, friends or other third parties, their position as shareholders must be defined. Once this has been determined, the choice of company structure can be made and, from there, the issue of corporate bodies can be clarified. As part of this process, you can and must clarify which rights and obligations are the responsibility of your shareholders. Our experts will draw up a customised company agreement that will stand the test during the critical phases of your company.

4. Tax aspects

It is not just issues of legal liability that have to be considered, but also the tax consequences of choosing a company structure. The various different legal forms mean that the tax authorities treat them in different ways. This may mean that tax advantages are associated with liability disadvantages, and vice versa. Overall, the benefits of one particular company structure should be weighed up against the potential tax disadvantages. We will use our knowledge of legal support for new business to set out the consequences under tax law of a particular company structure, so that you as the founder can make the right decision.

5. Incorporation formalities & company registration

In Liechtenstein, your company is usually established when it is entered into the commercial register (public register). If your company is a trading company, it will also need a trade license issued by the Office for Economy (Amt für Volkswirtschaft) in order to lawfully exercise its commercial activities. When it comes to drafting the commercial application and other obligatory formalities, our lawyers in the Principality of Liechtenstein will support you every step of the way.

6. Start-ups

A start-up is a company that is right at the beginning of its life-cycle. For these reasons, it basically has the same needs as a traditional company, i.e. the same requirements as those detailed above. Special characteristics of a start-up, however, become apparent in three areas:

  1. The degree of innovation of the business idea considerably exceeds that of traditional companies;
  2. The growth potential is higher than average; and
  3. The capital requirement for the realisation of your visionary business idea is generally higher than for a traditional company.

In order to make your vision come to life, you will need start-up investors to be as thoroughly convinced by the success of your company as you are yourself. When starting a business like this, the short-term and long-term interests of investors should be taken into account alongside your own objectives. Our experts will take all of these factors into consideration and provide you with comprehensive advice on the specific issues encountered in establishing a start-up.

7. Hiring employees

Regardless of whether you are starting a traditional company or a start-up, your activities as an entrepreneur will be linked to various tasks and challenges. By taking on employees you can help relieve the pressure and increase the prosperity of your company. In order that you are completely supported by your employees, it is essential that you have effective and unambiguous employment contracts in place. In our law firm, we have lawyers whose focus of their activities is on labour law. As a result, we can draw up legally sound and watertight employment contracts. Our consultants can also help you with any further and necessary formalities, such as registering your employees with a pension fund.

8. Regulated industry & professionally regulated professions

Professional and commercial freedom is provided for in Article 36 of the Constitution of the Principality of Liechtenstein. In essence, this means that people have free choice in terms of training location, choice of profession, and workplace. However, Article 36 of the State Constitution states that this freedom may be limited or restricted by applicable law. In addition, it is obligatory to observe certain professional regulations, such as the Construction Professions Act (BWBG) or the Lawyers Act (RAG)

Our lawyers will examine any possible legal restrictions for your company and will take note of any relevant professional regulations in order that the start of your business is not held up unnecessarily.

Contact

We will support you in starting a business in Liechtenstein. Get in touch with our law firm in Triesen!


Switzerland

You will need more than just a good idea when starting a business.

As a business founder, you have the vision, but our lawyers, tax advisors and trustees can provide indispensable tax advice for new enterprises. In addition, our lawyers take into account the specific business idea, the economic set-up, and of course the issue of liability as well as aspects under tax law.

  1. The appropriate legal form for your company
  2. Characteristics of start-ups
  3. Liability issues
  4. Shareholders, CEOs and corporate bodies
  5. Hiring employees
  6. Tax aspects
  7. Incorporation formalities and company registration
  8. Regulated industry and professionally regulated professions
  9. Cantonal economic development

1. The appropriate legal form for your company

The key to a functioning company is choosing the most suitable company structure. Tailored to your specific project, our lawyers and trustees will help you to decide which partnership or corporate entity provides the right structure for the company being established.

2. Characteristics of start-ups

Start-ups are different from a traditional company registration due to the particular degree of innovation involved in the business idea. The vision often requires high levels of investment that cannot be provided by the founders themselves. In addition to the right corporate structure, a start-up therefore needs investors to provide the right financing. Our lawyers and trustees are familiar with the specific needs of start-ups and with the venture capital landscape in Switzerland.

3. Liability issues

Liability is an essential aspect when starting a business. Depending on the choice of company structure, liability is not limited to the assets of the company: in partnerships it extends to the personal liability of the shareholder, even including their private assets. Our lawers and tax advisors will analyse the risks of the business project and steer it along a legal route in which the risk of the company's founder remains predictable.

4. Shareholders, CEOs and corporate bodies

When starting a business in Switzerland you basically have the choice between an AG (corporation limited by share ownership) or a GmbH (limited liability company). These are both corporations within the meaning of the Swiss Code of Obligations. The GmbH is an example of a type of company where several persons may stand side-by-side as shareholders. In Switzerland, an AG company is suitable for small and medium-sized enterprises. However, as soon as there is a question of co-shareholders, the internal and external relationships between the shareholders must be defined. Our lawyers can draw up a shareholder contract for you that will endure throughout the critical stages of the company.

5. Hiring employees

Where several people are involved, an alternative to installing them as co-shareholders could be to hire them as employees. It is also possible from the outset to take on employees in administration or in distribution. If you employ workers from abroad, there are a number of necessary steps that must be taken at the local immigration office. In our law firm, we have lawyers who specialise in the relevant areas of legal support. In addition to advising on the correct legal form for your company, our lawyers can also draw up a legally compliant employment contract.

6. Tax aspects

The legal form of the company is crucial when it comes to tax matters, and thereby the offsetting of any losses, particularly during the start-up phase. The simpler format of a partnership, particularly when launching business operations, or if you have low corporate risk, needs to be weighed up against the disadvantages of the personal liability of shareholders. We can illustrate the impact of this, and work with the company founders to come to the right decision. More about tax law can be found here.

7. Incorporation formalities and company registration

Usually, starting a business begins via the registration of the company with the relevant Commercial Registry. Should the company also employ people, it should be registered as an employer with AHV (OASI – old-age insurance system), for occupational pensions (BVG) and with a compulsory accident insurance fund in accordance with the UVG (Federal Accident Insurance Act). We will take care of all the necessary formalities for you so that you can concentrate on running your business.

8. Regulated industry and professionally regulated professions

In Switzerland, the free selection of a place of business is anchored in the constitution. Economic freedom means that there is no need for permission to be granted to exercise the majority of trades. However, various laws restrict the exercise of certain professions in particular cases. The practice of regulated professions requires federal, cantonal or municipal approval. The restricted activities include such things as insurance intermediation, for which the founders need to have special personal and/or professional qualifications. In addition, professional codes provide for special requirements for liberal professions, and this applies to lawyers, doctors or notaries public. We will advise you when starting a business to ensure that any relevant laws and special provisions are taken into account from the outset.

9. Cantonal economic development

The cantonal economic development office is an important contact for starting a business in Switzerland. It can provide assistance with finding the right premises, as well as providing information on cooperating with local businesses. Depending on the size and type of your company, you might be able to enjoy tax concessions in different regions of Switzerland, as well as various options for monitoring the implementation of your business plan. Our lawyers and tax advisers will work with the competent local economic development office to review these opportunities, thus creating the best conditions for setting up your company in Switzerland.

Contact

As experts in starting a business, we are ready to work with you in Switzerland. Get in touch!


Italy

Our information in the English language concerning support for setting up new enterprises in Italy is currently still being developed. We kindly ask for your understanding. Therefore, please do not hesitate to contact us directly with your queries and concerns. For over ten years now, we have been guiding clients in five different countries on setting up new enterprises. With us you are always competently advised and well represented. We look forward to receiving your message or call!

At first glance, a company purchase – as the term implies – is based on a purchase agreement. Nevertheless, completing an entire company purchase, or a share of one, is not quite that simple. When purchasing, it is important to locate the right target, but when it comes to selling, it’s all about achieving the right price. This is why the Mergers & Acquisitions (M&A) Team at Viehbacher law firm will be right by your side through all stages of the purchase, from the Letter of Intent, through signing and closing, to the successful completion of the post-merger phase.

  1. Choosing the right target
  2. Asset Deals
  3. Share Deals
  4. Equity Participation
  5. Mergers
  6. Management Buy-Outs
  7. From the Letter of Intent to Due Diligence
  8. Business valuations – determining the right purchase price
  9. Important to note – related areas of law
  10. Post-Merger-Integration

1. Choosing the right target

When it comes to a company purchase, choosing the right acquisition object is essential. Underpinning the following considerations is an analysis of goals. Which company is a good fit for your expansion strategy? What expertise do you need to acquire? Where should the target company be located and what relevance do all these answers have for the existing company? Our lawyers will be by your side from the moment you first consider developing a sound acquisition strategy and will search with you to find the most suitable target for your objectives. We will gladly negotiate on-site with your future contractual partners.

2. Asset Deals

DA company purchase is dependent upon the general statutory provisions applicable to the contract of sale, but planning is all about the finer details. If a whole company is purchased, then an asset deal is normally put in place where the contracting parties agree on the conveyance or purchase of tangible assets. An asset deal may also include the real estate upon which the company is located.

3. Share Deals

Share deals are different from asset deals. In a share deal, shares in a company are transferred from one person to another. Our lawyers will take care of the deal management, provide advice on the appropriate form of transaction, and ensure they are abreast of any particularly significant aspects from other areas of law, such as competition law, labour law, and tax law.

4. Equity Participation

Equity participation in a company can be in the form of the acquisition of shares or a contribution in kind. The particularities of the transaction are predominantly related to the amount of the share acquisition or the expertise or technology made available by the parties to the transaction. The size of the equity participation is in turn dependent on the motive for participation. Is the reason for participation simply about making an investment, or is it about a common business goal? Our lawyers, based at offices in Germany, Austria, Liechtenstein, Switzerland and Italy, specialise in analysing these motives and finding the appropriate equity participation solution, depending on the corporate business structure.

5. Mergers

A merger extends beyond a mere company purchase or company sale insofar as, from the outset, the intention is for two previously separate companies to completely merge. In legal terms, a merger such as this depends on the applicable law relating to the right to change the legal structure of a business.

6. Management-Buy-Outs

A subtype of a company purchase or company sale is the so-called Management Buy-Out (MBO). With an MBO, the former management acquires the company, whether as an asset deal or a share deal. Our firm's lawyers are experts in this type of transaction with a proven track record in succession issues.

7. From the Letter of Intent to Due Diligence

The decision on the transaction, documented by the Letter of Intent, follows a process of due diligence. During the process, our lawyers analyse the companies with regard to existing liabilities and carefully consider the contractual relationship with any subcontractors, distributors or employees. In terms of fiscal due diligence, we scrutinise any tax obligations.

8. Business valuations – determining the right purchase price

Aus der Due Diligence ergeben sich die Eckdaten eines Unternehmens: Verbindlichkeiten, Betriebsrenten, die Kapitalstruktur, Patente und Risiken sind nur einige der Aspekte, die für die Bewertung eines Unternehmens und damit für die Kaufpreisermittlung relevant sind. Unsere Rechtsanwälte arbeiten eng mit unseren Steuerberatern und bei Bedarf mit weiteren Institutionen wie Banken oder Wirtschaftsprüfern zusammen. Auf diese Weise gelingt es unseren Mandanten, den treffenden Kaufpreis für ihr Target zu ermitteln.

9. Important to note – related areas of law

In addition to our experience with corporate transactions, we can offer a high level of expertise in other fields of law that can be crucial in a transaction. In addition to tax legislation, we are also experienced in commercial law, intellectual property law and labour law.

10. Post-Merger Integration

Even once the contract of sale is signed and completed, the deal is by no means over. Our lawyers will ensure the smooth handling of the payment of the company purchase price and will also support you with post-merger integration – the actual merging of the companies. This covers the harmonisation of company principles from the viewpoint of company law and labour law, as well as the practicalities of merging the workforce and production operations.

Contact

As experts in company purchases, company sales and equity participation, we are ready to work with you. Get in touch!

General Civil Law

  • Friday, 07 October 2016 11:47

So you retain your rights in both your professional and your everyday life

General civil law answers a multitude of professional and everyday legal questions that are not covered in a specialist field. At Viehbacher, this includes preparing and concluding contracts, your employment relationship and issues relating to your residence permit and, particularly in conflict situations, defence against unfounded claims or the assertion of justified claims.

A simple call from a civil lawyer is often enough to clarify the matter

To quickly and easily help you exercise your rights, there’s a civil lawyer at every single one of Viehbacher Rechtsanwälte Steuerberater’s locations: in Munich as well as in Vienna, Triesen, Zurich and Brixen. A quick call or short letter from a lawyer is often all you need to prevent a conflict situation from escalating further or even occurring in the first place. So please don’t hesitate to seek our help.

The good contracts of today prevent the conflicts of tomorrow

We always advise our clients to take a proactive approach in principle. Even when dealing with contracts, you have to look closely to check whether they are fit for purpose and that key clauses are not potentially invalid. Are you concluding the contract yourself, or were you given both the contract and the General Terms and Conditions too? In any case, you can have us check to make sure there are no unfavourable regulations hidden in the small print.

Do you have a secure employment contract?

It is becoming particularly important to negotiate and make arrangements when dealing with employment contracts. After all, you do spend much of your life at work. It’s well worth looking towards the future even when you’re just starting a job, as well as being on the right track legally as regards your career progression, bonus regulations, severance regulations and pension scheme. And this also applies to freelance work or contracts for work and labour too.

Do you want to play it safe in conflict situations?

While taking precautions is all well and good, conflicts cannot always be avoided – all of a sudden, you become the target for unjustified claims and warning notices. Or, conversely, you might end up having to wait on money or other services from your debtors for months on end. In both of these situations, we’re more than willing to help you with an experienced civil lawyer to recover your receivables or defend you against claims asserted against you.

We’re there for you, as civil lawyers, in all issues encountered in everyday working and business life – contact us!

Real Estate and Right of Residence Law

  • Friday, 07 October 2016 11:23

If you live and work internationally, you need international real estate and right of residence law

Life and work is no longer confined by national borders in the 21st century. The renting or purchasing of residential buildings, company property and investments, and the right to reside in a specific country, are very much necessary processes in our clients’ lives. This is precisely why Viehbacher Rechtsanwälte Steuerberater is available to both private individuals and companies alike as a law firm specialising in international real estate law. We provide you with consultation services concerning the purchase, sale and leasing of your real estate property, represent you before the real estate property transaction authorities and advise you with respect to obtaining the relevant residence permits.

The right property

Real estate is an integral part of both private and corporate assets, so it’s all the more important to choose the right property with respect to structure, location, appreciation or rentability. This is just as true for individual properties as it is for diversified portfolios or portfolios made up of special real estate in different national locations. With a Viehbacher real estate lawyer, you have the necessary expertise in the real estate market and sound knowledge of the relevant legal requirements.

Representation before the real estate property transaction authorities

In certain countries such as Austria, you need the consent of the real estate property transaction authorities to buy a property. Making contact with the relevant authorities and dealing with the formalities can be a tedious process, which is why we are more than happy to take most of the pressure off our clients, which ultimately helps their real estate transaction to succeed.

The quick way of getting a residence permit

Owning a property cannot be separated from the associated residence permit, and – often – having one is a prerequisite for obtaining the other. Quickly and efficiently providing our clients with the appropriate residence permits is what our lawyers specialising in international right of residence law do best.

International cooperation for transnational living and working

The lawyers of Viehbacher Rechtsanwälte Steuerberater cooperate internationally to ensure that you receive an excellent consulting service regardless of where you actually live and work. As our client, you’ll find an expert who is specialised in international real estate and right of residence law, and who deals with all the necessary paperwork and approvals, at all of our law firm’s locations: in Germany (Munich), Austria (Vienna), Liechtenstein (Triesen), Switzerland (Zurich) and Italy (Brixen).

Find out more here:

 We’re here for you – as specialists in international real estate law and in right of residence lawcontact us!

Inheritance Law

  • Thursday, 06 October 2016 11:32

Competent counsel in inheritance law – to preserve what’s truly valuable

Being a law firm specialised in inheritance law, Viehbacher advises and represents heirs in inheritance or estate disputes and engages its lawyers to help assert or defend against claims to legal shares of an inheritance. For testators, meanwhile, we as inheritance lawyers frame wills and provide support in executing and even contesting them. Our range of inheritance law consulting services is rounded off by comprehensive counsel relating to trusts. The international lawyers in our cooperative network provide you with inheritance law consulting and representation services at our sites in Munich, Vienna, Triesen, Zurich and Brixen.

The process of protecting rights under inheritance law starts long before the testator’s death

The only way to preserve values in the long term is to proactively plan how to manage and transfer your assets while you’re still in the land of the living. This just as true of succession regulations in companies as it is of the transfer of private assets. Working in close coordination with our tax advisers, we at Viehbacher develop an estate plan that is ideal both in legal and in fiscal terms. Your will plays just as major a role as asset management does when you’re still alive.

If a testator has died, expert guidance is an absolute must in all disputes

But from our many years of experience, we also know that even the best precautions don’t always prevent disputes from arising once a testator has died. Being experienced inheritance lawyers, we examine the relations between successors and any entitlements to a legal share of an inheritance. We handle complicated cases that deal with everything from renouncement of inheritance to insolvency.

The legal share – a case for a specialised inheritance lawyer

The legal share guarantees that the testator’s close relatives receive a share of the estate, even if they were otherwise disinherited by way of a will or contract of inheritance.

Use a trust to safeguard assets for a long time to comen

Different types of assets can be preserved in the long term simply by putting them into a trust. Capital assets, real estate, money, artwork and even shares in companies can be purposely preserved in a trust for the beneficiaries and the trust’s defined purposes. But you really ought to rely on the experts when it comes to establishing and managing one.

Find out more here:

We’re here for you, as experts in inheritance law, to deal with all issues relating to your estatecontact us!

Tax Law

  • Thursday, 28 July 2016 08:46

Consultation in tax law and commercial law from a single source

The tax advisers and lawyers for international and national tax law at Viehbacher Rechtsanwälte Steuerberater offer legal advice to both companies and business-oriented private individuals, taking tax law into consideration with each and every legal concern. To do this, we always consult the tax lawyer or tax adviser who is best suited to assessing your issue or relevant tax problem.

Through our local offices, we guarantee you short routes and reliable contacts to the authorities and institutes of the country in question. This is just as true for Munich as it is for Vienna or our other office locations. This makes cooperation with our lawyers and tax advisers easy for you, regardless of whether your residence or head office is in Germany, Italy, Liechtenstein, Austria or Switzerland.

Tax law for companies

As specialist tax lawyers and tax advisers, we work internationally and in all industries and business sectors for you. When dealing with transnational matters, we determine the most economical solution for you with regard to the relevant tax. Assuming that our tax advisers assess your case for both Germany and Switzerland, they take the law and the jurisdiction of these two countries into consideration when developing a solution for you. If the tax consultation must cover Switzerland, Liechtenstein, Austria or Italy in addition to Germany, the Viehbacher lawyers and tax advisers bring the relevant know-how to the table. Your rights are in good hands with us – no matter what.

Focal points of our counsel:

  • We make sales legally compliant by giving sound advice on customs and foreign tax law.
  • For transactions or restructuring measures, a team with at least one national and one international lawyer ensures tax-optimised planning and solutions in Germany, Liechtenstein, Italy, Austria or Switzerland.
  • When it comes to tax law relating to wages and salaries or the delegation of employees abroad, our tax lawyers or tax advisers get to work with international know-how.
  • Our compliance specialists help you to improve your company’s tax compliance to prevent you from committing any legal violations or even a criminal offence. Should a compliance violation occur nonetheless, or should the public prosecutor initiate investigations, you’ve got a lawyer specialising in tax law, fiscal penal law and criminal law on hand to help. Around the clock, if necessary.
  • But, first and foremost, Viehbacher’s tax law department takes the pressure off companies by providing assistance in everyday business life: preparation of tax returns; financial and payroll accounting; preparation of annual accounts and carrying out regular tax audits and extraordinary VAT audits. Thanks to our tax lawyers and tax advisers, even your international notification obligations in accordance with the automatic exchange of information (AEOI) run smoothly.

Find out more here:

Tax law for private individuals

Private individuals receive extensive national and international support for all tax law issues from our lawyers. But our clients don’t just value the extensive specialist knowledge of each individual lawyer and tax adviser and the fact that we are available in five countries; they appreciate our personal credibility and integrity too.

When you consult a Viehbacher lawyer or tax adviser, you can be confident that professional experience and human expertise go hand in hand. In other words, the person is always at the heart of everything we do – even when we’re providing legal and taxrelated counsel.

Focal points of our tax law counsel for private individuals:

Do you need advice relating to tax law? Whether you’re an entrepreneur or a private individual, Viehbacher is the perfect partner for you. Contact us.

Criminal Law

  • Wednesday, 06 July 2016 15:06

Your international criminal law counsel - for a verdict in your favour

As a law firm with many years experience in criminal commercial and tax law, we make it our job to provide both businesses and individuals with the best possible counsel and defence in criminal law cases. Our lawyers also assist you in the prevention of criminal law violation. For businesses, effective compliance is the best way to prevent investigations into criminal offences and misdemeanours in the first place.

With Viehbacher, experts in the field of criminal law are available at all of our regional offices: Germany (Munich), Austria (Vienna), Switzerland (Zurich), Liechtenstein (Triesen), and Italy (Brixen). Whenever necessary, our lawyers work together cross-nationally for your rights. We ensure that you are in the best of hands, especially when it comes to complex international criminal defence cases.

Key Aspects of our Business Counsel

1. Counsel for company representatives and supervisors in compliance and the prevention of criminal offences.

As legal counsel for directors, managers and members of supervisory boards, we provide preventative legal advice in all matters of compliance. Regulatory proceedings are often the impulse for systematic prevention of legal offences. Our legal team is here to assist you in establishing an internal company compliance system or, in the role of external ombudsman, in reinforcing an existing system.

2. Corporate Criminal Defence

Criminal acts can also lead to sanctions against the company itself. Not every country has a corporate criminal code of law or recognises the criminal liability of the corporate body. However, in such cases, e.g. in Germany, a company can be sanctioned with fines or levies on profits gained from a criminal offence.

Regardless a of the actual criminal liability of a corporate body, businesses have to consider further consequences: civil damages claims from injured parties, decreased turnover due to damaged reputation, exclusion from the list of bidders for a tender or the payment of back taxes.

In all of these cases, expert and effective counsel and defence are essential for the company.

Criminal Defence and Criminal Law Counsel for Individuals

As legal experts for criminal law, tax law and corporate criminal law, we counsel and defend directors, supervisory boards and individuals in matters pertaining to corruption, insolvency, breach of trust, fraud and tax offences. We develop your defence strategy and handle your representation in court. We also offer you 24 -hour immediate counsel in cases of emergency.

We are here for you – as international criminal defence lawyers and advisors in all matters pertaining to individual and corporate criminal law.

Don’t leave your security to chance. Get in touch with us today.

Labour Law

  • Wednesday, 06 July 2016 14:39

Protecting Your Rights

People are the most important capital of a business, and they are imperative to its success. Because labour law regulates the legal relationship between the employer side and employee side, it is extremely important. It represents the bind of sustainability between valuable employees and the company. Contracts drawn up in compliance with the law help in finding conclusive solutions - whether they concern just a single employment contract or the purchase of a business, which will affect the entire staff.

With our offices in Germany, Austria, Switzerland, Italy and Liechtenstein, we are able to counsel businesses and employees in all questions regarding labour law – both nationally and internationally. For many years, our attorneys have been handling all aspects of business dealings related to labour law. We are available to you in person at our offices in Munich, Vienna, Zurich, Brixen and Triesen, which guarantees both employees and employers fast and dependable assistance.

Labour Law for Businesses

Our attorneys for labour law give businesses assistance in drawing up employment contracts and asserting labour law related claims. Due to our globalised working world, it is becoming increasingly important to delegate employees abroad or to employ foreign workers at local businesses: The attorneys at Viehbacher are here to give you comprehensive advice. We naturally also represent our clients in matters of labour disputes both in and out of court.

Find our more here:

  • Design of Employment Contracts and Assertion of Labour Related Claims
  • Counsel in the Delegation of Employees Abroad

Labour Law for Individuals

We also offer individuals counsel in all matters regarding labour law. We draw up and verify employment contracts as well as service contracts for managers and supervisors. We examine payment and bonus agreements as well as compensation packages, and we are at your side when an employer-employee relationship comes to an end. We file dismissal protection claims and arbitrate settlements.

Should the workplace be situated abroad, the labour law lawyers at Viehbacher take care of the necessary residence and work permits as well as of the subsequent immigration of family members.

We optimise and verify the employment contract itself in regard to delegation and return and make sure that company pension and benefit entitlements are safeguarded. Within our cooperative of lawyers, we work together closely with our specialists in tax law in order to ensure the best possible configuration in regard to the taxation of wages and salary.

Find our more here:

  • Labour Law, incl. Official Work Permits


Contact

We are here for you – as your experts in labour law. Contact us today!