Publications — RA Dr. Alexander Hofmann, LL.M.

Law Journal Articles

EF-Z 2024/90

JEV 2023/1

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

JEV 1/2022

NZ 2021, 122

NZ 2019, 322

NZ 2017, 441

NZ 2014, 1

GeS 2011, 317

ecolex 2011, 1096

PSR 2011, 203

Dartmouth Law Journal 2011, Fall Issue

PSR 2010, 173

mit MMag. Michael Petritz, ZfS 2009, 104

ÖBA 2008, 777

NZ 2008, 161

ZfS 2007, 39 - ausgezeichnet mit dem Kathrein & Co.-Stiftungspreis 2007

GesRZ 2007, 182

NZ 2007, 133

FamZ 2006, 228; 2007, 46

NZ 2006, 161

GesRZ 2006, 17 - im Rahmen des Kathrein & Co.-Stiftungspreises 2006 mit einem Anerkennungspreis ausgezeichnet

NZ 2005, 225

AnwBl 2005/3

AnwBl 1993, 889, 1994, 10

Newspaper Articles

Die Presse, 1. 3. 2022

Die Presse, 8. 2. 2022

Die Presse, 23. 11. 2020

Der Standard, 20. 01. 2020

Die Presse, 10. 04. 2017

Der Standard, 02. 05. 2016

Die Presse, 17. 08. 2015

Anwalt aktuell 04/2015

Die Presse, 13. 04. 2015

Die Presse, 2. 2. 2015

Der Standard, 04. 02. 2014

Die Presse, 16. 01. 2014

Die Presse - Rechtspanorama, 01. 09. 2013

Der Standard, 19. 06. 2013

Der Standard, 08. 06. 2011

Die Presse - Rechtspanorama, 16. 05. 2011

Salzburger Nachrichten - Staatsbürger, 30. 11. 2010

Salzburger Nachrichten - Staatsbürger, 30. 03. 2010

Der Standard, 29. 01. 2010

Salzburger Nachrichten - Staatsbürger, 1. 12. 2009

Salzburger Nachrichten - Staatsbürger, 18. 9. 2007

Salzburger Nachrichten - Staatsbürger, 21. 08. 2007

Salzburger Nachrichten – Staatsbürger, 10. 07. 2007

Wiener Zeitung, 12. 1. 2007

Salzburger Nachrichten – Staatsbürger, 22. 08. 2006

Salzburger Nachrichten – Staatsbürger, 19. 04. 2006

Die Presse – Rechtspanorama, 06. 03. 2006

Fonds professionell 1/2000, 112

Option 1998/1B, 46

Review of Judicial and Administrative Rulings

OGH 25. 7. 2024, 2 Ob 123/24p, EF-Z 2024, 272

OGH 20. 2. 2024, 2 Ob 200/23k, EF-Z 2024, 131

OGH 19. 9. 2023, 2 Ob 107/23h, NZ 2023, 558

OGH 22. 11. 2022, 2 Ob 199/22m, NZ 2023, 27

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

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

OGH 30. 01. 2018, 2 Ob 213/17p, NZ 06/2018, 204

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

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

VfGH 13. 12. 2016, G 572/2015, NZ 2016, 102

iFamZ 2016, 259

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

OGH 23. 12. 2014, 1 Ob 233/14t, NZ 2015, 266

OGH 27. 02. 2013, 6 Ob 135/12i, GesRZ 2013, 32

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

OGH 16. 06. 2011, 6 Ob 82/11v, PSR 2011, 117

OGH 25. 03. 2010, 5 Ob 30/10p, ecolex 2010, 665

OGH 26. 08. 2009, 9 ObA 87/08x, ecolex 2010, 182

OGH 2. 7. 2009, 6 Ob 101/09k, PSR 2009, 46

BMF 16. 05. 2006, ecolex 2006, 614

BGH 16. 12. 2004, I ZB 23/04, AnwBl 2005, 411

OLG Wien 18. 09. 2003, 28 R 33/03h, ecolex 2004, 185

OGH 20. 03. 2003, 8 Ob 244/02v, ecolex 2003, 512

OGH 01. 10. 2002, 5 Ob 167/02y, AnwBl 2003, 161

VwGH 17. 09. 2002, 2000/01/0325-6, AnwBl 2003, 40

OGH 07. 03. 2002, 8 ObA 241/01a, wbl 2002, 368

OGH 09. 04. 2002, 4 Ob 10/02b, ecolex 2002, 596

OGH 30. 01. 2002, 3 Ob 4/02p, AnwBl 2002, 340

OGH 19. 09. 2001, 3 Ob 147/01s, AnwBl 2002, 655

OGH 19. 12. 2001, 3 Ob 195/01z, AnwBl 2002, 592

Law book contributions

in: Campbell (Ed.), Structuring International Transactions (Kluwer, 1997)

in: Buckley (Ed.), Protecting Minority Shareholders (Kluwer, 1996)

in: GmbH-Geschäftsführervertrag (Orac, 1994)

in: Bertl et al. (Ed.), Kauf und Verkauf von Unternehmungen (Orac, 1993)

Law Journal Articles

Statute of Limitations for Inheritance Claims after the ErbRÄG 2015

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

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

When does the Statute of Limitations for Forced Heirship Claims Run – An Analysis of OGH 25. 11. 2021, 2 Ob 117/21a

Do Deferred Taxes Reduce the Base for Forced Heirship Claims?

Disclosure of Donations under the ErbRÄG 2015

Deferred Settlement of a forced Heirship Claim under the New Inheritance Law (ErbRÄG 2015) - Thoughts on how to resolve a purported Inconsistency between §§ 766 and 762

Grabbing on Bank Account Information in Estate Administration Procedures

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

Liability for Prospectus on the Secondary Market

The Austrian Private Foundation Judged by Panel of International Experts - Report on the 2nd Annual Conference of STEP Austria

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

Some Ideas on the Responsibility of Directors of a Private Foundation for Investment Decisions

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

Who is the Beneficial Owner of Foundations and Trusts under the Third Money Laundering Directive?

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

Can Founder's Rights Truly be Attached?

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

Exercise of Founder's Rights by Guardian?

Legislative Changes to the Condominium Partnership upon Partners' Death

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

Right to Information of Beneficiary of a Private Foundation

Proxy and Reference to Orally Created Power of Attorney in Firm Register Proceedings

Coordination of Lawyers' Pension System – Unresolved Gaps and New Inequities for Politician-Lawyers after the Act on Harmonization of Public Pensions

The „Employed Lawyer“

Newspaper Articles

Gain of Time to collect the Enforced Heirship Claim

Inheritance of Residential Building - a Poverty Trap?

Donations evading Forced Heirship: Supreme Court reshuffles Inheritance Case Law

Making Gifts and Marrying at the right Time

A Testator may Discriminiate against Whom in a Last Will?

Planning the Last Will on Access to sensitive Data

Inheritance Law: No Special Treatment for private Foundations

The Decedent can pick the Inheritance Law

Will the new Inheritance Law let us pass away peacefully?

What the new Inheritance Law brings about

EU-Regulation allows Picking of Inheritance Law

It goes without legal Capitalization Requirements - The British model does not harm Creditor's Interests and firms up Stewardship Responsibility

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

Company with Unlimited Liability: Enhanced Responsiblity for Shareholders

Liechtenstein Defeats Austria on Private Foundation Laws

Money Back for Fooled Shareholders

Scholarship and Award Winners Trigger New Disclosure Obligations - Private Foundations: Directors' Responsibilities in the Combat of Money Laundering

An Option: The Private Foundation, Salzburger Nachrichten - Staatsbürger

Assault on Independence of Lawyers

Do We Need a Caretaker Statute?

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

The "Meinl European Land Limited" Case - Transparency and Responsibility on the Capital Market

Jointly Held Condominium

Inheriting, Donating, Reconsidering

Estate Succesion in Jointly Held Condominium

A Private Foundation which is None – Supreme Court Rulings Permit Attachment of Founder's Rights

New Freedom for the Elderly – Durable Power of Attorney: Legal Approach to Meet Elderly Peoples' Needs

Undue Timing – Living Will

Other Peoples' Money – Liability of Investment Fund Companies for Wrongdoing

What to Keep in Mind with Contracts - Euro Conversion

Review of Judicial and Administrative Rulings

Diminution of forced Heirship Claim by Operation of Condominium Partnership

No Inheritance Loss due to Unworthiness for Property Crime against Estate

Donations in the Event of Death and Farm Inheritance Law under the ErbRÄG 2015 Act

Statute for Allowance on Inheritance Share

Continuity of Text does not Suffice for Internal Coherence to create a valid attested Will written on several loose Sheets

Life Estate and Fair Market Value of Donations

Critical Comments on the Doctrine of "Schematic Judgement"

Claw back on Wealth Transfer to Private Foundation on forced Heirship Claim

Estate Administration be adjourned upon Insolvency

Rules limiting Claw back on Donations for forced Heirship are held constitutional

Appealability of Interlocutory Orders regarding the Inventory Procedure

Limited inquisitorial Principle in Proceedings for Estate Separation

Removal of an Executor with Administrative Powers

Private Foundation: Conflict of Interest in Dealings between a Subsidiary and a Board Member's Spouse

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

Restriction to Appeal Ruling Granting Information from Private Foundation

Prerequisites for Retroactive Disclosure of Estate Related Accounts in Course of the Estate Procedure

Are Employees Barred from Parting with Insolvent Employer even before Formal Bancruptcy Procedures have Started?

Right to Information against Private Foundation

Inheritance Tax in Case of US-Citizens Death after Three Year Stay in Vienna

Award of Costs for Austrian Attorney against Witness in Case of his Failure to Appear at Hearing before Assisting Court in Germany

Filing with Firm Register; Privileged Reference to Special Power of Attorney by Lawyers and Notaries