Publications
Law Journal Articles
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
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
When Does the Statute of Limitations for Forced Heirship Claims Run? – An Analysis of OGH 25. 11. 2021, 2 Ob 117/21a
JEV 1/2022
Do Deferred Taxes Reduce the Base for Forced Heirship Claims?
NZ 2021, 122
Disclosure of Donations under the ErbRÄG 2015 Act
NZ 2019, 322
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
Grabbing on Bank Account Information in Estate Administration Procedures
NZ 2014, 1
Causation Requirement and "Market Sentiment" Regarding Civil Liability for Wrongful Capital Market Information
GeS 2011, 317
Liability for Prospectus on the Secondary Market
ecolex 2011, 1096
The Austrian Private Foundation Judged by Panel of International Experts - Report on the 2nd Annual Conference of STEP Austria
PSR 2011, 203
Austria’s New Approach on Banking Secrecy and Tax Treaty Policy
Dartmouth Law Journal 2011, Fall Issue
Newspaper Articles
Gain of time to collect the enforced heirship claim
Die Presse, 1. 3. 2022
Inheritance of residential building - a poverty trap?
Die Presse, 8. 2. 2022
Making gifts and marrying at the right time
Die Presse, 23. 11. 2020
A Testator may Discriminiate against Whom in a Last Will?
Der Standard, 20. 01. 2020
Sonderausgabe Familien- und Erbrecht
Die Presse, 25. 10. 2018
Planning the last will on access to sensitive data
Die Presse, Apr 10, 2017
Inheritance law: No special treatment for private foundations
Der Standard, 02. 05. 2016
The decedent can pick the inheritance law
Die Presse, 17. 08. 2015
Legal options for the EU expatriates.
Will the new inheritance law let us pass away peacefully?
Anwalt aktuell 04/2015
What the new inheritance law brings about
Die Presse, 13. 04. 2015
EU-Regulation allows Picking of Inheritance Law
Die Presse, 02. 02. 2015
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
Ignorance of a problem – A statement on the Planned Abolishment of the Minister of Justice’ Authority to give directions
Die Presse, 16. 01. 2014
Company with Unlimited Liability: Enhanced Responsiblity for Shareholders
Die Presse - Rechtspanorama, 01. 09. 2013
Liechtenstein Defeats Austria on Private Foundation Laws
Der Standard, 19. 06. 2013
Money Back for Fooled Shareholders
Der Standard, 08. 06. 2011
Scholarship and Award Winners Trigger New Disclosure Obligations - Private Foundations: Directors' Responsibilities in the Combat of Money Laundering
Die Presse - Rechtspanorama, 16. 05. 2011
Review of Judicial and Administrative Rulings
No Inheritance Loss due to Unworthiness for Property Crime against Estate
OGH 20. 2. 2024, 2 Ob 200/23k, EF-Z 2024, 131
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
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
Statute for allowance on inheritance share
OGH 22. 11. 2022, 2 Ob 199/22m, NZ 2023, 27
Life estate and fair market value of donations
OGH 25. 02. 2021, 2 Ob 124/20d, EF-Z 2021/79, 185
Claw back on wealth transfer to private foundation on forced heirship claim
OGH 22. 03. 2018, 2 Ob 98/17a, NZ 2018, 184
Estate administration be adjourned upon insolvency
OGH 19. 12. 2016, 2 Ob 200/16z, iFamZ 2017, 115
Rules limiting claw back on donations for forced heirship are held constitutional
VfGH 13. 12. 2016, G 572/2015, NZ 2016, 102
Appealability of interlocutory orders regarding the inventory procedure
OGH 12. 04. 2016, 2 Ob 55/15z, iFamZ 2016/259
Limited inquisitorial principle in proceedings for estate separation
OGH 09. 09. 2015, 2 Ob 144/15p, iFamZ 2016/36
Removal of an Executor with Administrative Powers
OGH 23. 12. 2014, 1 Ob 233/14t, NZ 2015, 266
Private Foundation: Conflict of Interest in Dealings between a Subsidiary and a Board Member's Spouse
OGH 27. 02. 2013, 6 Ob 135/12i, GesRZ 2013, 32
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
Restriction to Appeal Ruling Granting Information from Private Foundation
OGH 16. 06. 2011, 6 Ob 82/11v, PSR 2011, 117
Publications
LAW JOURNAL ARTICLES
- Some Ideas on the Responsibility of Directors of a Private Foundation for Investment Decisions, PSR 2010, 173
- 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
- Who is the Beneficial Owner of Foundations and Trusts under the Third Money Laundering Directive?, ÖBA 2008, 777
- Controlled Private Foundation and Amendment to Stock Exchange Act 2007 - Additional Disclosure Requirements after Implementation of the Transparency-Directive, NZ 2008, 161
- Can Founder's Rights Truly be Attached?, ZfS 2007, 39 - won Kathrein & Co.-Trust-Award 2007
- Indirect Acquisition of Shares by Controlled Private Foundation under the Tender Offer Act after Amendment to Tender Offer Act 2006, GesRZ 2007, 182
- Exercise of Founder's Rights by Guardian?, NZ 2007, 133
- Legislative Changes to the Condominium Partnership upon Partners' Death, FamZ 2006, 228; 2007, 46
- Legislative Changes to the Succession in Businesses under the Act on the Business Code Revision, NZ 2006, 161
- Right to Information of Beneficiary of a Private Foundation, GesRZ 2006, 17 - won recognition prize in race for Kathrein & Co.-Trust-Award 2006
- Proxy and Reference to Orally Created Power of Attorney in Firm Register Proceedings, NZ 2005, 225
- Coordination of Lawyers' Pension System – Unresolved Gaps and New Inequities for Politician-Lawyers after the Act on Harmonization of Public Pensions, AnwBl 2005, 121
- The „Employed Lawyer“, AnwBl 1993, 889, 1994, 10
NEWSPAPER ARTICLES
- An Option: The Private Foundation, Salzburger Nachrichten - Staatsbürger, 30. 11. 2010
- Assault on Independence of Lawyers, Salzburger Nachrichten - Staatsbürger, 30. 03. 2010
- Do We Need a Caretaker Statute?, Der Standard, 29. 01. 2010
- A Restatement of Biases - Critical Comments on the Bill for a Same Sex Union, Salzburger Nachrichten - Staatsbürger, 01. 12. 2009
- The "Meinl European Land Limited" Case - Transparency and Responsibility on the Capital Market, Salzbuger Nachrichten - Staatsbürger, 18. 09. 2007
- Jointly Held Condominium, Salzburger Nachrichten - Staatsbürger, 21. 08. 2007
- Inheriting, Donating, Reconsidering, Salzburger Nachrichten – Staatsbürger, 10. 07. 2007
- Estate Succesion in Jointly Held Condominium, Wiener Zeitung, 12. 01. 2007
- A Private Foundation which is None – Supreme Court Rulings Permit Attachment of Founder's Rights, Salzburger Nachrichten – Staatsbürger, 22. 08. 2006
- New Freedom for the Elderly – Durable Power of Attorney: Legal Approach to Meet Elderly Peoples' Needs, Salzburger Nachrichten – Staatsbürger, 19. 04. 2006
- Undue Timing – Living Will, Die Presse – Rechtspanorama, 06. 03. 2006
- Other Peoples' Money – Liability of Investment Fund Companies for Wrongdoing, Fonds professionell 1/2000, 112
- What to Keep in Mind with Contracts - Euro Conversion, Option 1998/1B, 46
- Regulation in Sight – Austria's Tender Offer Law Bill, Option 1998/3, 6
REVIEW OF JUDICIAL AND ADMINISTRATIVE RULINGS
- Prerequisites for Retroactive Disclosure of Estate Related Accounts in Course of the Estate Procedure, OGH 25. 03. 2010, 5 Ob 30/10p, ecolex 2010, 665
- Are Employees Barred from Parting with Insolvent Employer even before Formal Bancruptcy Procedures have Started?, OGH 26. 08. 2009, 9 ObA 87/08x, ecolex 2010, 182
- Right to Information against Private Foundation, OGH 02. 07.2009, 6 Ob 101/09k, PSR 2009, 46
- Inheritance Tax in Case of US-Citizens Death after Three Year Stay in Vienna, BMF 16. 05. 2006, ecolex 2006, 614
- Award of Costs for Austrian Attorney against Witness in Case of his Failure to Appear at Hearing before Assisting Court in Germany, BGH 16. 12. 2004, I ZB 23/04, AnwBl 2005, 411
- Filing with Firm Register; Privileged Reference to Special Power of Attorney by Lawyers and Notaries, OLG Wien 18. 09. 2003, 28 R 33/03h, ecolex 2004, 185
- Separated Estate as Legal Person in Insolvency Procedure, OGH 20. 03. 2003, 8 Ob 244/02v, ecolex 2003, 512
- Creation of Security for Services upon Land, OGH 01. 10. 2002, 5 Ob 167/02y, AnwBl 2003, 161
- Right to Counsel in Course of Interrogation by Police Forces Serving Criminal Procedure, VwGH 17. 09. 2002, 2000/01/0325-6, AnwBl 2003, 40
- Legal Impact of Serving a Judgment in Copy, OGH 19. 09. 2001, 3 Ob 147/01s, AnwBl 2002, 655
- Attachment of a Heirs Personal Assets in Case of Estate Separation, OGH 19. 12. 2001, 3 Ob 195/01z, AnwBl 2002, 592
- Shift of Employment Contracts With Spin-off of Labor Market Administration to Job Market Agency, OGH 07. 03. 2002, 8 ObA 241/01a, wbl 2002, 368
- Unfair Poaching of Sold Good Will, OGH 09. 04. 2002, 4 Ob 10/02b, ecolex 2002, 596
- Security Deposit in Judgment Enforcement Procedure, OGH 30. 01. 2002, 3 Ob 4/02p, AnwBl 2002, 340
LAW BOOK CONTRIBUTIONS
- Dispute Resolution with Japanese Business Partners, in: Campbell (Ed.), Structuring International Transactions (Kluwer, 1997)
- Protecting Minority Shareholders in Austria, in: Buckley (Ed.), Protecting Minority Shareholders (Kluwer, 1996)
- Taxation of Manager's Salary, with DDr. Hellwig Torggler, in: GmbH-Geschäftsführervertrag (Orac, 1994)
- Warranties and Representations – Contractual Strategies in M&A Transactions, with DDr. Hellwig Torggler, in: Bertl et al. (Ed.), Kauf und Verkauf von Unternehmungen (Orac, 1993)