Publications

Although practical problem solving is our main focus, we also stay professionally up to date and therefore publish continuously in various professional media:

Mag. Alexander Albl, LL.M.

2023:

  • The foreclosure of real estate in tax law, immoaktuell 1/2023 (together with Kerbl)
  • The conversion of an apartment building into condominium ownership (first-time parification) from the perspective of real estate transfer tax, real estate income tax, VAT and court fees in Albl/Frech/Kerbl, Practice Manual of Condominium Ownership
  • Management services provided by condominium associations to their condominium owners for VAT purposes in Albl/Frech/Kerbl, Practice Manual of Condominium Ownership (together with Fuhrmann)
  • Practical aspects of the tax declaration/self-calculation when purchasing condominium ownership in Albl/Frech/Kerbl, Practice Manual of Condominium Ownership
  • Avoidance of double real estate transfer tax by correct purchase offer in  Albl/Frech/Kerbl, Practice Manual of Condominium Ownership (together with Kerbl)
  • Notification of gifts in the case of transfer of condominium ownership in Albl/Frech/Kerbl, Practice Manual of Condominium Ownership
  • OeNB notification in the case of transfers of condominium ownership to non-residents in Albl/Frech/Kerbl, Practice Manual of Condominium Ownership

2022:

  • Selected issues regarding the tax treatment of professional e-sportsmen in König/Mitterecker, Practice Manual of Austrian Sports Law
  • Sponsoring from a tax law perspective in König/Mitterecker, Practice Manual of Austrian Sports Law
  • Value Added Tax on Virtual Rentals, OIZ (together with Fuhrmann)
  • Stamp duty for lease agreements from practice in case and solution, ÖStZ 2022/208 (together with Kerbl and Klippl)
  • The spectre of double real estate transfer tax in the case of a purchase offer with the right to name another buyer ÖStZ 2022/172 (together with Kerbl)
  • When does the input tax adjustment period for real estate start to run?, SWK 1/2022, 25 (together with Kerbl and Winkelbauer).
  • Group companies as entrepreneurs according to Art 1 Austrian Corporate Code, SWK 8/2022, 425 (together with Kerbl)
  • The current case: COFAG subsidies - standing rents and the duty to mitigate damages, immo aktuell 2022, 3 (together with Patloch-Kofler and Petrikovics)

2021:

  • Non-profit associations, inherited real estate and ImmoESt, ImmobilienMagazin 8/2021 (together with Kerbl)
  • Practice Manual Articles of Association, 2nd edition (2021), Linde (together with Weinstich)
  • The (domestic) bank account of the GmbH, SWK 23-24/2021, 1152
  • (No) stamp duty for Embassies - A Critical Review including Proposed Amendments, ÖStZ 2021/575 (together with Kerbl)
  • ECJ on heat supply by owners' associations - new insights for Austria?, immolex 2021/128 (together with Fuhrmann)
  • Practical Guide to the Concurrence of Sec. 1 (2a) and (3) GrEStG, SWK 6/2021, 421 (together with Kerbl)
  • VwGH provides clarity on the scope of stamp duty exempation for residential leases, immolex 2021/89 (together with Fuhrmann)
  • Stamp Duty Risk in Asset Deals?, ImmobilienMagazin 4/2021 (together with Kerbl)
  • Practice Manual General Partnership (2021), Linde (together with Frech).

2020:

  • The Interest Barrier within the Meaning of Section 12a Austrian Corporate Income Tax Act, ÖStZ 2020, 655 (together with Kerbl and Winkelbauer).
  • The new prohibition of interest deductions under the interest barrier pursuant to Section 12a Austrian Corporate Income Tax Act, BFGjournal 2020, 435 (together with Kerbl and Winkelbauer)
  • The Holding Company in Value Added Tax in Ruhm/Kerbl/Bernwieser, The Group in Corporate and Tax Law (2020), Linde (together with Lang)
  • Stamp Duties in the Group in Ruhm/Kerbl/Bernwieser, The Group in Corporate and Tax Law (2020), Linde (together with Kerbl).
  • Does the Federal Financial Court introduce an extended Stamp Duty in variation of Section 33 TP 9 Austrian Stamp Duty Act?, ÖStZ 2020, 481 (together with Kerbl).
  • Presentation right: Federal Financial Court shakes up previously recognized Stamp Duty law principles, immolex 2020, 361 (together with Kerbl).
  • Will the Federal Financial Court abolish tenancy agreements with an indefinite duration under Stamp Duty law for practical purposes?, SWK 22/2020, 1121 (together with Lang and Kerbl)
  • Donation of Real Estate with Retention of the Right of Use, OIZ (together with Kerbl).
  • Subsidies and Donations in Value Added Tax, SWK 7/2020, 371 (together with Mörz)
  • Administrative Court provides clarity in the matter of Stamp Duty in the case of gifts of real estate including retention of the right of usufruct and depreciation for wear and tear rent?, ÖStZ 2020, 597 (together with Kerbl)

2019:

  • Practice Manual Articles of Association (2019), Linde (together with Weinstich).
  • Insurance brokerage activities on the internet, SWK 26/2019, 1083 (together with Mörz).

Mag. Moriz Frech

2023:
  • Establishment and acquisition of condominium ownership in Albl/Frech/Kerbl, Practice Manual of Condominium Ownership)
  • The purchase of a condominium ownership - important aspects of the purchase agreement in Albl/Frech/Kerbl, Practice Manual of Condominium Ownership
  • The Administrator in Albl/Frech/Kerbl, Practice Manual WEG
2021:
  • Practice Manual General Partnership (2021), Linde (together with Albl).
  • Right of recourse to a GmbH share under the articles of association, GesRZ 2021, 98 (together with Schörghofer).
 
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