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CARBON BORDER ADJUSTMENT MECHANISM (CBAM)
As part of the Carbon Border Adjustment Mechanism (CBAM for short), from 2026 there will be a pricing of greenhouse gas emissions (GHG...

Christian Ribera Caellas
Jan 28, 20251 min read


CARE LEGACIES - (Supreme Court | 2 Ob 132/24m | 10.09.2024 )
Reference for a preliminary ruling on Art 4 of the “EU Succession Regulation” The claimant is the domestic partner of the deceased, who...

Law Offices Dr. F. Schwank
Jan 23, 20252 min read


JOINT INITIATIVE FOR THE IMPLEMENTION OF THE OECD CRYPTO-ASSET REPORTING FRAMEWORK (CARF)
To ensure global tax transparency concerning the rapid growth of the crypto-assets market, new international standards for the automatic...

Christian Ribera Caellas
Jan 21, 20251 min read


GLOBAL MINIMUM TAX AND DIGITALIZATION
The comprehensive digitalization and globalization of the economy pose a major challenge in the taxation of multinational companies,...

Christian Ribera Caellas
Jan 14, 20251 min read


HOME OFFICE FOR THE SELF-EMPLOYED - SAVE TAXES WITH A WORKPLACE FLAT RATE
Did you know that since 2022, self-employed persons can claim a flat rate of up to EUR 1,200 per year as business expenses for...

Law Offices Dr. F. Schwank
Dec 18, 20241 min read


VIRTUAL MARRIAGE?
In the US state of Utah, it is now possible to get married online. The previously difficult and long-term planning process is made...

Law Offices Dr. F. Schwank
Nov 28, 20241 min read


LETTERBOX COMPANY - LOSS OF TAX BENEFITS
Do you run a real company or do you have a letterbox company? The European Union long expected directive for tax purposes on preventing...

Law Offices Dr. F. Schwank
Nov 28, 20241 min read


HANDWRITTEN LAST WILL AND TESTAMENT
In response to our client's question “whether a handwritten last will and testament should be legible”, Dr. Friedrich Schwank and Mag....

Law Offices Dr. F. Schwank
Nov 21, 20241 min read


RESIDENTIAL PROPERTY PURCHASE BY FOREIGNERS
Foreigners wishing to acquire ownership or co-ownership of residential real estate in Austria, require approval by provincial...

Law Offices Dr. F. Schwank
Nov 20, 20241 min read
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