Real estate

Investing in real estate raises many questions when it comes to tax law. In real estate tax law in particular, laws change quickly, with a flood of decrees and information leading to legal uncertainty. Selling, buying or letting property poses many questions with regard to income tax, value added tax, real estate transfer tax, and stamp duties. Valuation of real estate, too, plays an important role in tax law – just think of determining the land value percentage and depreciation. Questions concerning hobby loss qualification or input tax deduction require careful and detailed planning. The subject matter is diverse: real estate income tax, partnerships, and the transfer of company shares are also important topics, just to name a few.

Restructuring

Tax optimisation when purchasing and selling companies (M&A) requires taking a close look at the entire transaction process.  Taking different perspectives and focussing on details are just as instrumental for success as an overall assessment is – an eye must always be kept on the big picture. For contributions of operating businesses, mergers, conversions, and demergers, but also for admitting new shareholders, the advantages of the reorganisationtax law are employed. However, the complexity and tax risks involved in such processes are particularly high.

Legal remedies

Legal remedies require careful consideration of the facts, a detailed analysis of substantive law and in-depth knowledge of procedural law. It is precisely with procedural arguments that legal remedies can be obtained even when all other arguments are no longer effective. Legal remedies are brought before the Federal Finance Court (BFG), the Supreme Administrative Court (VwGH) and the Constitutional Court (VfGH). Proceedings before the ECJ have also already been conducted. Even better is to avoid legal remedies all together and to succeed in the tax audit through targeted factual and legal arguments.

Leasing

In leasing, tax issues primarily arise in connection with the attribution of the leased asset. This can impact value added tax but also income tax and corporate income tax. The provisions of the real estate transfer tax law and the stamp duty law can prove to be disadvantageous or lead to misinterpretations. Dr. Prodinger has gained broad practical experience in this field by working for and representing leasing companies and through his numerous clients and contacts in this area.

Controlling complexity.
Securing results.

The more unwieldy the business world becomes, the harder it is to stay on top of things. That is especially the case in tax law, where the spiral of change is gathering momentum. Dr. Christian Prodinger has just the recipe for success: high-level competence, many years of practical experience and a keen sense of doing the right thing at the right time.
The administrative support provided by Mag. Elisabeth Regenfelder ensures exceptional client service and smooth internal processes.

MORE

Competence.
Contacts. Know-how.

Share knowledge – double your success.

Dr. Prodinger offers differentiated support to colleagues from the professional field, above all to tax consultants, but also to lawyers and notaries.

Dr. Prodinger’s areas of know-how and expertise in consulting, such as preparing difficult legal remedies or structuring investments, enables him to lend significant support to many consulting processes. If so desired, his tax-law firm can represent the client together with colleagues or alone. The firm can alternatively also act as a discreet adviser from the sidelines. Cooperation ranges from answering individual questions to closely collaborating over many years.
Dr. Prodinger has access to a vast network of lawyers, notaries, experts, university professors, and specialists in various fields.

SEMINARS & LECTURES

For many years, Dr. Prodinger has been a lecturer for continuing education on real estate tax law, company restructuring, leasing, and procedural law, including legal remedies.

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Schenkung von Liegenschaften

Prodinger2022-11-24T15:45:30+01:00November 2022|

Klarstellungen zu Dienstfahrrädern

Prodinger2022-05-19T13:51:40+02:00May 2022|

Begünstigungen für Dienstfahrräder

Prodinger2022-05-19T13:46:24+02:00May 2022|

Rechtsschutz bei COFAG-Förderungen

Prodinger2022-05-19T13:42:27+02:00May 2022|

BMF-Info: Vermietung an Gesellschafter

wtc2019-10-15T08:47:52+02:00May 2019|

Gewinnverteilung bei der GmbH & Co KG

wtc2019-10-15T08:48:11+02:00September 2018|

Liebhaberei: Darf vor einem Totalgewinn geschenkt werden?

wtc2019-10-15T08:48:23+02:00June 2018|

EStR — Grundanteil durch GrESt-Rechner nachweisbar. Oder doch nicht?

wtc2019-10-15T08:48:38+02:00May 2018|

PROFESSIONAL ARTICLES

Dr. Christian Prodinger is an author specializing on law and regularly writes articles for various specialist journals. The following documents can be downloaded as PDF files..

Nochmals zur steuerlichen Beurteilung von Leasingverträgen
ÖStZ 2024/48, 69

Abzug von Kosten bei Beteiligungserwerb
SWK 2023/30, 1160

Zuflusszeitpunkt von handelbaren Mitarbeiteroptionen
SWK 2023/09, 449

Neue Aussagen in Sachbezugswerteverordnung und LStR zu Dienstfahrrädern
SWK 2023/3, 85

Ausreichende Protokollierung einer mündlichen Entscheidung des Senats
SWK 2022/3233, 1274

Schenkung einer mit Fremdkapital belasteten Immobilie
SWK 2022/30, 1170

Dienstfahrräder und Nutzungsdauer, Sachbezug und Gehaltsumwandlung
SWK 2022/17, 722

Rechtsschutz und Anspruchsdurchsetzung bei COFAG-Förderungen
SWK 2022/12, 548

Dienstfahrräder und Umsatzsteuer
SWK 2022/07, 381

Vermietung an Gesellschafter – neue Aussagen des VwGH
SWK_2021_12, 729

Umsatzsteuer bei vorzeitiger Vertragsauflösung
RdW_2021_2,122

Umsatzsteuerlicher Missbrauch bei Vermietung an Gesellschafter
SWK 2020/32, 1556