Dr. Christian Prodinger has in-depth knowledge of complex tax law. This expertise and many years of practical experience, including in the financial sector, make him a recognized expert in the following areas:
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.
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 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.
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.
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.
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.
Nach bisheriger Meinung war eine Schenkung dann als entgeltlich anzusehen, wenn die Gegenleistung mehr als 50 % des Wertes der Liegenschaft betrug. Eine Gegenleistung liegt auch dann vor, wenn auf dem Grundstück lastende Schulden vom Geschenknehmer übernommen werden.
Nach neuerer Judikatur ist die Grenze bei Schenkungswillen bei 75 % zu sehen.
Zu überlegen ist, ob überhaupt eine Gegenleistung vorliegt, wenn Grundstück und Finanzierungsverbindlichkeit in einem Akt übertragen werden. Man kann auch meinen, dass im Ergebnis nur das belastete Grundstück, und daher nur der reduzierte Wert, übertragen werden soll. Dazu finden Sie einen Artikel unter Publikationen.
Gesichert ist dies freilich nicht; die Judikatur wird abzuwarten sein. Aber man kann ja darüber nachdenken.
Wird eine Schenkung als entgeltlich und damit als Verkauf und Ankauf angesehen, ist das sehr nachteilig. Wird Altvermögen “geschenkt”, muss der Veräußerer die Steuer bezahlen, für den Erwerber geht aber die Altvermögenseigenschaft verloren.
The book is a detailed presentation of the entire case law and literature on the tax valuation of real estate. He develops solutions for controversial questions. It is of great practical use for the real estate industry and private real estate investors as well as for legal professionals and experts.