Viehbacher EN

Viehbacher EN (67)

Our Services for Businesses

  • Monday, 14 March 2016 13:23

 

Fields of law

Germany

Austria

Liechtenstein

Switzerland

Italy

Company Law Consultation regarding legal corporate forms, incl. production/ business site analyses
  Support for setting up new enterprises
  Support for company purchases/sales and equity participation
  Establishment of branches and subsidiaries
  Consultation regarding the purchase and sale of business real estate
Commercial Law Consultation in commercial and distribution law, incl. the drafting of general terms and conditions (GTC)
  Assertion of, or defence against, claims related to accounts receivable
  Commercial agency law, incl. agents compensation claims -
Intellectual Property Rights Trademark law
  Design protection
  Patent validations
Labour Law Employment contract drafting and assertion of labour law claims
  Consultation regarding sending employees abroad
Tax Law Tax planning and tax strategy development
  Preparation of corporate tax returns
  Ongoing finance accounting and payroll administration
  Peparation of annual commercial and tax law finanical statements
  Handling and transaction of tax audits
  Consultation regarding foreign tax law issues
  Automatic exchange of information (AEOI) - Consultation & Compliance
Criminal Law Counsel regarding legal compliance and the prevention of criminal offences for company representatives and supervisors
  Corporate criminal law defence -

 

 

Fields of Law

Germany

Austria

Liechtenstein

Switzerland

Italy

Inheritance Law Advice and representation in inheritance or estate disputes
  Assertion of or, respectively, defence against claims to legal shares of an inheritance
  Framing, execution and contesting of wills
  Establishment, management and dissolution of trusts as well as the assertion or defence against beneficiary rights -
Tax Law Preparation of income tax returns    
  Help with tax planning to reduce tax burden
  Preparation of capital transfer tax returns - -
  Preparation of voluntary self-disclosures with exemption from penalty
  Consultation and representation in criminal tax proceedings -
  Tax planning for real estate and capital investments
  Establishment of charitable foundations or family foundations
  Consultation regarding foreign tax law issues
  Automatic exchange of information (AEOI) - consultation & compliance
Real Estate and Right of Residence Law Consultation concerning the purchase, sale and leasing of property
  Representation before real estate property transaction authorities - -
  Consultation and representation in matters pertaining to immigration law (residence permits)
Company Law Consultation for company owners and representatives, as well as supervisors
General Civil Law Drafting and processing of contracts (purchase contracts, loan agreements, leases, etc.)
  Labour law including official work permits
  Assertion of or, respectively, defence against debt claims
Criminal Law Defence in commercial criminal matters (corruption, insolvency, breach of trust, fraud and tax offenses)

 

PETER FRÖHLICH

  • Friday, 22 May 2015 08:56

Lawyer and Certified Tax Expert
Zürich


Education

  • 2004: Certified Tax Expert Diploma
  • 1999: Admission to practice law
  • 1996: Law studies at the University of Fribourg, Switzerland


Professional Experience

  • Tax advisor to two international tax consultancy companies
  • Member of the executive of another international tax consultancy company
  • Several years of experience in tax consulting, specialising in solving complex questions of corporate tax law and VAT, competent sparring partner


Mr. Peter Fröhlich provides his services independently and autonomously and as a junior lawyer in the law firm.


Languages:

  • German (Native)
  • English
  • French


Membership

  • Swiss Institute of Certified Accountants and Tax Consultants

SIEGRID ROSENAUER

  • Thursday, 26 March 2015 10:02

Dipl.-Kffr.
Tax Consultant for Austria
Tax Consultant for Germany
Specialist Advisor for International Tax Law
Commercial Trustee


Education

Studied Business Administration at the University of Passau with the following specialisations:

  • Tax Course for Business Admninistration
  • Controlling and Company Course
  • Monetary Economy and Foreign Trade


Professional experience

  • Several years of professional experience in Germany at medium-sized auditor and tax advisory bureaus. As part of this, creating year end reports and tax returns of all types, particularly with international content
  • Since 2011: self-employed together with her sister Elke Rosenauer, Business Diploma (Univ.), tax advisor working in Austria
  • Since 2014: working as a self-employed tax advisor for Viehbacher Lawyers and Tax Advisors in Austria


Areas of activity

  • Advising medium-sized companies oriented internationally
  • Advising on German and Austrian tax law
  • Support in questions of business administration
  • Representation to financial authorities


Memberships

  • Member of the Vienna Chamber of Commercial Trustees
  • Member of the Munich Chamber of Tax Advisors
  • Member of the State Association of Tax Advisors and Auditors in Bavaria e.V. (LSWB)

 

Dr. CHRISTIAN PRESOLY

  • Thursday, 26 March 2015 09:11

Lawyer


Lawyer’s certifications

  • Liechtenstein (2005)
  • Austria (2005)


Areas of activity

  • Business, Foundation and Trust Law
  • Civil and Civil Proceedings Law
  • (Commercial) Criminal Law
  • Tax Law, Asset Planning and Inheritance Law
  • Insolvency Law

 
Education

  • Magister Juris at the Leopold Franzens University, Innsbruck (1998)
  • Doctor Juris at the Leopold Franzens University, Innsbruck (2000)
  • Independent Lawyer (2005)
  • Civil Law Mediator (2005)

 
Membership

  • AIJA

 
Languages

  • German
  • English
  • French
  • Spanish


Publications in book form and articles

  • Legal Basis for the Liability of Foundations in Asset Disposition according to Liechtenstein Law  
    Contribution as a lecturer for the conference transcript for the 7th Liechtenstein Foundation Law Conference 2014, University of Liechtenstein, from the lecture by the same name
  • ICLG, The International Comparative Legal Guide to Corporate Tax 2015, a practical cross-border insight into corporate tax work,
    11th edition, Liechtenstein national contribution (Chapter 25)
  • ICLG, The International Comparative Legal Guide to Corporate Tax 2014, a practical cross-border insight into corporate tax work,
    10th edition, Liechtenstein national contribution (Chapter 23)
  • ICLG, The International Comparative Legal Guide to Corporate Tax 2013, a practical cross-border insight into corporate tax work,
    9th edition, Liechtenstein national contribution (Chapter 26)
  • ICLG, The International Comparative Legal Guide to Corporate Tax 2011, a practical cross-border insight into corporate tax work,
    GLG Global Legal Group, Liechtenstein national contribution (Chapter 30)
  • High Court changes its long-standing sentence practice,
    LJZ Liechtensteinische Juristen-Zeitung [Liechtenstein Legal Newspaper], No. 2, June 2005, p. 33
  • WorldCom Insolvency puts Chapter 11 to a hard test,
    forum.ksv – the medium for international credit protection, Sept./Oct. 2002, p. 14
  • Chapter 11 – Company Restructuring in the U.S.A. – A legal comparison with Austrian law,
    260 pages, Manz Press, 2002
  • Forms of Guarantee in Spanish Civil Law – How to Have a Safe Collateral in Spain Irrespective of the New European Insolvency Proceeding,
    International Company and Commercial Law Review, Vol. 12, Issue 5, May 2001, p. 158
  • Chapter 11 – Company Restructuring in the U.S.A.,
    forum.ksv – the medium for international credit protection, Nov./Dec. 2000, p. 10

 

Dr. BENEDIKT AMORT

  • Thursday, 26 March 2015 08:54

Auditor, Tax Consultant


Education and professional experience

  • Studied economic sciences at the Universities of Hagen (Germany), Innsbruck (Austria) und Venice (Italy) between 1991 and 1995
  • Tax advisor internships in various Italian tax advisory bureaus between 1996 and 1999
  • 18-month Master course for national and international tax law in Milan in 1999 and 2000
  • State examination for certification as an Italian tax advisor and auditor in 2000
  • Worked at one of Europe’s largest tax advisory bureaus from 2000 to 2002 in Milan
  • Then opened and managed his own bureau in Bozen focusing on international tax law (Italy, Germany, Austria and Switzerland)
  • Member of the Bozen Chamber of Tax Advisors and the Milan Chamber of German/Italian Trade

 

DDr. PETER WINKLER

  • Wednesday, 25 March 2015 16:11

LL.M., Lawyer
Brixen

Born in 1966, he studied Italian law and German law (LL.M. programme), political sciences, economics and philosophy at the Universities of Innsbruck - Padua, Vienna and Heidelberg;
Legal internship in lawyers’ offices in Verona, Heidelberg and Bolzano, certified as a lawyer since 1994, voluntary regional judge in Brixen 1995-1997, independent lawyer in Brixen since 1998, additionally certified for the Supreme Courts in Italy since 2006;
Member of various company administrative boards in the areas of finance and energy; from 2003 - 2013 Chairman of the Board for Brixen City Works AG as advisor (including activity in the German Academy of Judges and for the Bozen Foundation of Lawyers).


Specialising in General Civil Law, particularly:

  • Construction and Property Law
  • Inheritance and Family Law
  • Trade and Business Law
  • Energy Law
  • Press Law
  • Civil Proceedings Law and Conduct of Proceedings
  • Arbitration (also active as arbitrator) and mediation


Publications (Selected)

  • Compensation for immaterial personal damages in a legal comparison of Italy and Germany, in: Grenzen im Anwaltsberuf [Borders for Lawyers], commemorative publication for Hansjörg Pobitzer (Felix Press);
  • The Draft Reform for Italian Collision Law, in: Jahrbuch für italienisches Recht [Yearbook of Italian law] – Vol. 4 (Published by: C.F. Müller – Heidelberg);
  • GmbH and GmbH & Co. KG in Italian law, in: GmbH Rundschau 8/90 (Published by: Dr Otto Schmidt KG – Cologne);
  • Italy, EC Law and the Direct Effect of the Guidelines, in: EuZW 14/92 (Published by: C.H. Beck – Munich and Frankfurt);
  • The Reform of Italian Civil Proceedings Law, in: Jahrbuch für italienisches Recht [Yearbook of Italian Law – Vol. 6 (Published by: C.F. Müller – Heidelberg)
  • GmbH in Italy, in: Die GmbH-Rechte in den EG-Staaten [GmbH Laws in the EC States] (Published by: Dr Otto Schmidt KG – Cologne);
  • Compensation for personal damages in a legal comparison of Italy and Germany, in: Jahrbuch für italienisches Recht [Yearbook of Italian law] – Vol. 9 (Published by: C.F. Müller – Heidelberg).

MARIA BURGUÉS

  • Thursday, 21 August 2014 15:40

Lawyer, admitted in Andorra


Education

  • Selected participation in the Young Professional Programme of the United Nations, examination on legal affairs.
  • Courses on Criminal and Procedural Law, negotiation for lawyers, professional ethics and Tax Law at the University of Andorra.
  • Master of Law at the University of Barcelona, Spain. • Performing Arts studies at the Nancy Tuñón School in Barcelona.
  • Course on Theatrical Performance at the Yunki Kupala Theatre in Minsk, Belarus.


Professional Experience

  • Translation of educational materials for Istanbul Protocol Trainers, European Commission.
  • Attorney at law in Badia Advocats, Andorra. Legal advice in civil, tax, criminal, labour and private international law
  • Course on Theatrical Performance in La Comella Prison, Andorra
  • Free legal advice to inmates of the Trinitat Nova Prison in Barcelona
  • Juridical Internship in Canturri & Badia Advocats, Andorra
  • Self-employed as an attorney-at-law in Andorra


Areas of interest

  • International law.
  • Tax law.
  • Criminal law.
  • Family law.


Language skills

  • Spanish and Catalan (mother tongue)
  • English and French (C1)
  • German and Italian (B1)


Memberships

  • Miembro del Colegio de Abogados de Andorra.

 

Brief introduction to the Andorran legal system

With an area of 468 km² and around 76 000 inhabitants situated between Spain and France, the Principality of Andorra offers a great number of opportunities. The official language is Catalan but also Spanish, French and English are commonly used. The parishes of Andorra are Andorra la Vella which is the capital, Escaldes-Engordany, Encamp, La Massana, Sant Julià de Lòria, Canillo and Ordino.

Situated strategically in the middle of the Pyrenees, Andorra is a full member of the main International Organizations like the UN and the OSCE and has a special agreement with the EU. Andorra is a prosperous country mainly because of its tourism industry, which services an estimated 10.2 million visitors annually. The first government has been established in 1982 and eleven years later the Constitution was approved.

It has its own legal system with influences from the Catalan and the French systems. The judiciary is composed of the Magistrates Court, the Criminal Law Court, the High Court of Andorra, and the Constitutional Court. The Constitutional Court is responsible for interpreting the Constitution and reviewing all appeals of unconstitutionality against laws and treaties.

The country has undertaken several changes since 2010, including new legislation to open the Andorran economy to foreign investors and to authorise the creation of banks and financial institutions. The introduction of a 4.5% VAT and a low tax on natural persons and companies, a maximum of 10%, offer opportunities for foreign investors interested in managing their international activities and establishing their residence in Andorra.

The process of liberalisation of foreign direct investment and the international agreements to eliminate the double taxation are attracting new businesses and industries to the Principality. According to the Andorran law foreign investors are considered to be natural persons without residency in Andorra, foreign legal persons and Andorran companies with a foreign participation on the share capital of 50% or more. The investments can consist of monetary or non monetary contributions in direct investments (including the constitution of new companies), portfolio investments, investments property or other kinds.

According to the Andorran tax policy, fiscal residents can choose between two distinct statuses: residency without work permit or residency with work permit. The former type of residency allows the resident to be taxed at a variable rate ranging from 0% to a maximum of 10%. This rate is one of the lowest in the world for a developed country. A minimum presence in Andorra of 90 days per year is required for Andorran fiscal residents.

Residents without work permits can receive three different kinds of residency; A for those who simply live in Andorra without working there, B for those engaged in international activities without receiving income from local activities and C for international artists or internationally recognised persons like sport players, researchers… 

The personal income tax which should enter into force on 1st January 2015 has a rate ranging from 0 to 10%. There is no inheritance tax in Andorra, nor is there a wealth tax. Andorra’s trade tax rate is 5% and the VAT rate is 4.5% (9.5% for the banking and financial services). Companies incorporated in Andorra are taxed at a rate ranging from 0% to 10 % maximum.

Part of the procedure for obtaining fiscal residency in Andorra requires residents without work permit to make an investment of 400 000 Euros in Andorra. This can be done in various forms; by a bank deposit, by a real estate purchase in the Principality or by an investment of that amount in an Andorran company. A bond deposit of 50 000 Euros must also be made to the government.

For more information about the Andorran legal system please feel free to contact us, we will be pleased to answer your questions within a short term.

MAG. FLORIAN PROXAUF

  • Tuesday, 08 July 2014 09:51

Lawyer


Professional education 

  • 1989 – 1994 Commercial Academy of Innsbruck
  • 1994 – 2004 Legal studies at the University of Innsbruck
  • 2005 – 2006 Cambridge Certificate of Legal English
  • 2008 Austrian bar examination
  • Since 2009 self-employed attorney at law

Professional experience

  • 1997 – 2004 Diterra commercial agency
  • 2001 – 2005 Managing partner of Progen Handels GmbH, Innsbruck
  • 2001 – 2006 Establishment and build-up of the Chillaz brand
  • Participation in a number of companies in Austria and abroad
  • Support for a range of domestic and international projects in Europe, USA and Asia

Language skills

  • German
  • English

Specialisations

  • Advising and supporting business projects
  • Commercial law
  • Industrial property rights
  • Property law
  • Drawing up and reviewing contracts
  • International debt collection
  • Commercial agency and sales law

YUANJING MA

  • Tuesday, 08 July 2014 09:34

LL.M., China Consultant


Education

  • 1999 – BA degree in Legal Studies from the China University of Political Science and Law
  • Bar examination in 2002 and professional qualification as an attorney at law
  • LL.M. studies at the Free University of Berlin Master of Laws degree obtained in 2005

Professional experience

  • 1999 – 2002 Occupation at the Peking Intermediate Court for Transport
  • 06 – 08/2000 Temporary employment in the Transport Chamber of China's Supreme People’s Court
  • 2005 – 2007 Employment with a Berlin firm of accountants
  • 2007 – 2014 Self-employed operations at a Berlin law firm specialising in aliens law, corporate law, drafting of contracts and Chinese law

Language skills

  • Chinese (mother tongue)
  • German
  • English

Specialisations

  • Chinese corporate law, contract law, joint-venture and foreign company law
  • Chinese arbitration procedures (CIETAC) and legal procedures
  • German aliens law and corporate law