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"Takeover" of the B&C Privatstiftung

Oct 29, 2018

trend., 29. 10. 2018

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#2nd Adult Protection Bill #Adult Representatives Replacing #Guardians: More Self Determination and Freedom to Decide Own Affairs for those who Need Assistance as of 1. 7. 2018.

Jul 06, 2017

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#COVID-19 Client information

Our office will be saved from federal government restrictions brought about COVID-19 since our services are paramount for the judicial system.

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#COVID-19 Client information

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2015

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2018

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2020-01-20_Der_Standard_Morgenausgabe_-_20-01-2020.pdf

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??? evading forced heirship: Supreme Court reshuffles inheritance case law

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A lot more precise, and a lot more clouded

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A Restatement of Biases - Critical Comments on the Bill for a Same Sex Union

Salzburger Nachrichten - Staatsbürger, 1. 12. 2009

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A Testator may Discriminiate against Whom in a Last Will?

Nov 26, 2020

Der Standard, 20. 01. 2020

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A Testator may Discriminiate against Whom in a Last Will?

Der Standard, 20. 01. 2020

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Appealability of interlocutory orders regarding the inventory procedure

iFamZ 2016, 259

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Appealability of interlocutory orders regarding the inventory procedure

OGH 12. 04. 2016, 2 Ob 55/15z, iFamZ 2016/259

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Appealability of interlocutory orders regarding the inventory procedure

Dec 20, 2016

OGH 12. 04. 2016, 2 Ob 55/15z, iFamZ 2016/259

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Areas of Practice

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Areas of Practice

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ARS Folder

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Article Folder

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Assets of the Private Foundation do not Form Part of the Founder's Estate

OGH 30. 05. 2012, 8 Ob 115/11m, PSR 2012, 128

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Austria’s New Approach on Banking Secrecy and Tax Treaty Policy

Dartmouth Law Journal 2011, Fall Issue

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Austria’s New Approach on Banking Secrecy and Tax Treaty Policy

Dartmouth Law Journal 2011, Fall Issue

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AWAK folder

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Can Founder's Rights Truly be Attached?

ZfS 2007, 39 - won Kathrein & Co.-Trust-Award 2007

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Causation Requirement and "Market Sentiment" Regarding Civil Liability for Wrongful Capital Market Information

GeS 2011, 317

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Causation Requirement and "Market Sentiment" Regarding Civil Liability for Wrongful Capital Market Information

GeS 2011, 317

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CertificateAlexanderHofmann_2019.jpg

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Changes introduced by the new inheritance law from 01. 01. 2017 on.

Oct 24, 2016

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Claw back on wealth transfer to private foundation on forced heirship claim

OGH 22. 03. 2018, 2 Ob 98/17a, NZ 2018, 184

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Claw back on wealth transfer to private foundation on forced heir-ship claim

OGH 22. 03. 2018, 2 Ob 98/17a, NZ 2018, 184

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Claw back on wealth transfer to private foundation on forced heir-ship claim

May 19, 2018

OGH 22. 03. 2018, 2 Ob 98/17a, NZ 2018, 184

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Company with Unlimited Liability: Enhanced Responsiblity for Shareholders

Die Presse - Rechtspanorama, 01. 09. 2013

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Contact

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Contact and Location

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Continuity of text does not suffice for internal coherence to create a valid attested will written on several loose sheets

OGH 26. 4. 2022, 2 Ob 29/22m, iFamZ 2022, 205

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Continuity of text does not suffice for internal coherence to create a valid attested will written on several loose sheets

OGH 26. 4. 2022, 2 Ob 29/22m, iFamZ 2022, 205

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Controlled Private Foundation and Amendment to Stock Exchange Act 2007 - Additional Disclosure Requirements after Implementation of the Transparency-Directive

NZ 2008, 161

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Court of Appeals for the Circuit Linz 15. 2. 2017, 2 R 91/16i: #Private Foundation #Claw Back on Forced Heirship

May 16, 2017

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Critical Comments on the Doctrin of "Schematie Judgement"

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Deferred Settlement of an Forced Heirship Claim under the New Inheritance Law (ErbRÄG 2015) - Thoughts on How to Resolve a Purported Inconsistency between §§ 766 and 762 ABGB

NZ 2017, 441

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Deferred settlement of an forced heir-ship claim under the new inheritance law (ErbRÄG 2015) - thoughts on how to resolve a purported inconsistency between §§ 766 and 762

NZ 2017, 441

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Did you know?

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Disclosure of Donations under the ErbRÄG 2015 Act

NZ 2019, 322

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Disclosure of donations under the ErbRÄG 2015

NZ 2019, 322

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Disguised Donation, Disinterested Generosity and the Sweeping Clause of § 781 Par 2 Subpara 6 ABGB - Conclusions from the Court Rulings 2 Ob 184/22f and 2 Ob 205/22v

JEV 2023/1

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Disguised Donation, Disinterested Generosity and the Sweeping Clause of § 781 Par 2 Subpara 6 ABGB – Conclusions from the Court Rulings 2 Ob 184/22f and 2 Ob 205/22 v

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Do Deferred Taxes Reduce the Base for Forced Heirship Claims?

May 04, 2021

NZ 2021, 122

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Do Deferred Taxes Reduce the Base for Forced Heirship Claims?

NZ 2021, 122

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Do Deferred Taxes Reduce the Base for Forced Heirship Claims?

NZ 2021, 122

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Donations evading forced heirship: Supreme Court reshuffles inheritance case law

Sep 21, 2021

Die Presse, 20. 09. 2021

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Donations in the event of death and farm inheritance law under the ErbRÄG 2015 Act–OGH 19. 9. 2023, 2 Ob 107/23h

OGH 19. 9. 2023, 2 Ob 107/23h, NZ 2023, 555

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Dr. Alexander Hofmann, LL. M. - Trust & Estates Law Boutique

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Estate administration be adjourned upon insolvency

iFamZ 2017, 115

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Estate administration be adjourned upon insolvency

iFamZ 2017, 115

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Estate administration be adjourned upon insolvency

OGH 19. 12. 2016, 2 Ob 200/16z, iFamZ 2017, 115

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Estate Succesion in Jointly Held Condominium

Wiener Zeitung, 12. 1. 2007

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EU-Regulation allows Picking of Inheritance Law

Die Presse, 02. 02. 2015

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EU-Regulation allows Picking of Inheritance Law

Die Presse, 02. 02. 2015

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Events

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Events

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Exercise of Founder's Rights by Guardian?

NZ 2007, 133

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Foundations and Trusts: The Beneficial Owner in Terms of the Third Money Laundering Directive Compared Against Tax Law Principles

with MMag. Michael Petritz, ZfS 2009, 104

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Gain of time to collect the enforced heirship claim

Mar 18, 2022

Die Presse, 1. 3. 2022

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Gain of time to collect the enforced heirship claim

Die Presse, 1. 3. 2022

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Grabbing on Bank Account Information in Estate Administration Procedures

NZ 2014, 1

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Grabbing on Bank Account Information in Estate Administration Procedures

NZ 2014, 1

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Heirs Ö1

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Ignorance of a problem – A statement on the Planned Abolishment of the Minister of Justice’ Authority to give directions

Die Presse, 16. 01. 2014

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Imprint

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Indirect Acquisition of Shares by Controlled Private Foundation under the Tender Offer Act after Amendment to Tender Offer Act 2006

GesRZ 2007, 182

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Inheritance law: No special treatment for private foundations

Der Standard, 02. 05. 2016

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Inheritance law: No special treatment for private foundations

Der Standard, 02. 05. 2016

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Inheritance law: No special treatment for private foundations

May 02, 2016

Der Standard, 02. 05. 2016

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Inheritance of residential building - a poverty trap?

Die Presse, 8. 2. 2022

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Inheritance of residential building - a poverty trap?

Mar 17, 2022

Die Presse, 8. 2. 2022

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Inheriting or fighting? - The last will

Jul 02, 2015

Servus TV report, 02. 07. 2015

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International Exposure

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International Exposure

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International Jurisdiction on Section 14 WEG and the European Succession Regulation – Comments on the Court Ruling OGH 14. 3. 2023, 5 Ob 209/22d

OGH 14. 3. 2023, 5 Ob 209/22d, NZ 2023, 338

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International Jurisdiction on Section 14 WEG and the European Succession Regulation – Comments on the Court Ruling OGH 14. 3. 2023, 5 Ob 209/22d

OGH 14. 3. 2023, 5 Ob 209/22d, NZ 2023,338

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International Jurisdiction on Section 14 WEG and the European Succession Regulation – Comments on the Court Ruling OGH 14. 3. 2023, 5 Ob 209/22d

Aug 08, 2023

NZ 2023, 338

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It goes without legal capitalization requirements - The British model does not harm creditor's interests and firms up stewardship responsibility

Der Standard, 04. 02. 2014

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JusProfi Podcast – Episode 14: Inheritance Law with T&E lawyer Dr. Alexander Hofmann, LL.M.

Jul 12, 2021

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Law Journal Articles

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legal 500

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Legal 500 2015

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Legislative Changes to the Succession in Businesses under the Act on the Business Code Revision

NZ 2006, 161

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Legislative Changes to the Condominium Partnership upon Partners' Death

FamZ 2006, 228; 2007, 46

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Liability for Prospectus on the Secondary Market

ecolex 2011, 1096

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Liability for Prospectus on the Secondary Market

ecolex 2011, 1096

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Library

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Liechtenstein Defeats Austria on Private Foundation Laws

Der Standard, 19. 06. 2013

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Life estate and fair market value

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Life estate and fair market value of donations

OGH 25. 02. 2021, 2 Ob 124/20d, EF-Z 2021/79, 185

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Limited inquisitorial principle in proceedings for estate separation

OGH 09. 09. 2015, 2 Ob 144/15p, iFamZ 2016/36

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Limited inquisitorial principle in proceedings for estate separation

OGH 09. 09. 2015, 2 Ob 144/15p, iFamZ 2016/36

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Making gifts and marrying at the right time

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Making gifts and marrying at the right time

Nov 26, 2020

Die Presse, 23. 11. 2020

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Making gifts and marrying at the right time

Die Presse, 23. 11. 2020

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