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.
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.
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.
Eine Darstellung der Einbringungen nach Art III UmgrStG aus der […]
Diskutiert werden zivilrechtliche und steuerliche Fragen zu Bauherrenmodellen und Vorsorgewohnungen.
Die KStR haben bisher für die sog. “Wurzelausschüttung” wirtschaftliches Eigentum des Gesellschafters einer GmbH vorgesehen. Daher wurde auf die gesamten Anschaffungs- oder Herstellungskosten KESt errechnet. Diese Vorgangsweise widersprach der Judikatur des VwGH und des BFG und der überwiegenden Meinung in der Literatur.
Trotzdem haben Finanzämter bis vor Kurzem diese Vorgangsweise beibehalten.
Nunmehr wurden im Rahmen einer Information die Richtlinienmeinungen geändert. Es kann daher nicht mehr zu abweichendem wirtschaftlichen Eigentum und somit auch nicht zu KESt auf die gesamten Kosten kommen. Die Information erhält problematische Aussagen zur Verschiebung in den außerbetrieblichen Bereich und wird daher zu neuen Unsicherheiten führen. In einem Artikel im taxlex, der im Heft 7/8 2019 erscheint, habe ich dazu Stellung genommen.
Trotz Verbesserungen wird es daher weiterhin zu Diskussionen mit der Finanzverwaltung kommen. Langwierige Verfahren sind daher nicht zu vermeiden.
Die Vermietung einer Wohnung wird steuerlich nur dann anerkannt, wenn über eine gewisse Zeit ein Totalgewinn erwirtschaftet werden kann. Die […]
Nach mehreren BMF-Informationen kann der Grundanteil auch durch Anwendung der Bestimmungen zur Ermittlung des Grundstückswertes nach dem GrEStG ermittelt werden. […]
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..
As part of his theoretical and academic work, Dr. Christian Prodinger is also a recognized author of specialist books.
Immobilienbewertung im Steuerrecht
3rd edition. Vienna: Linde, 2016
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.
Immobilienvermietung zwischen Gesellschaft und Gesellschafter
2nd edition. SWK-Spezial 2017. Linde, 2017.
A precise analysis of the legal development and the current legal situation and the establishment of solutions. A glossary and a checklist increase the practical value.