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www.wts.at Home Experts Dr. Erich Schaffer

Dr. Erich Schaffer

Managing Director


Erich Schaffer was university assistant at the Institute for Austrian and International Tax Law (Univ.-Prof. DDr. Michael Lang), at the Vienna University of Economics and Business Administration. His main areas of expertise include tax advice to internationally active groups.

Areas of Expertise
Corporate Taxation
International Taxation
Transaction Tax (Tax Due Diligence + Tax Structuring)
Real Estate Taxation, Real Estate Transfer Tax and Stamp Duties
Education
Certified Tax Advisor
Vienna University of Economics and Business, Doctor iuris
Vienna Vienna University of Economics and Business, Master of Science (MSc.)
Vienna University of Economics and Business, Bachelor of Laws (LL.B.)
Languages
German, English, French
Professional Experience
Tax Manager, Ernst & Young Steuerberatungsgesellschaft mbH
Senior Consultant, Ernst & Young Steuerberatungsgesellschaft mbH
External Lecturer, Institute for Austrian and International Tax Law, Vienna University of Economics and Business
Research and Teaching Associate, Institute for Austrian and International Tax Law, Vienna University of Economics and Business
Regular author and lecturer in the field of national and international tax law
Dr. Erich Schaffer
Managing Director
Certified Tax Advisor
+43 (0) 1 24 266 – 47
+43 (0) 664 401 30 50
Authoring and contributions by Dr. Erich Schaffer

In a recent decision, the Federal Fiscal Court (Bundesfinanzgericht, BFG) made important statements for M&A practice regarding a dividend reservation in favour of the seller in the course of a share deal. The reserved dividend was considered a tax-exempt profit distribution, and the criteria for this classification were elaborated on in more detail by the BFG.

New Case Law on Reservation of Dividends in the Course of a Share Deal
Read more

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