юни 2025

Value Adjustment Clauses in Rent Review Proceedings

On April 2, 2025, the Austrian Supreme Court (OGH) ruled in case 5 Ob 166/24h, providing essential clarification for real estate law practice. The key issue was when a value adjustment clause in a rental agreement is valid and how far the court’s competence extends in rent review proceedings.

Real Estate Transfer Tax Reform 2025 – A Paradigm Shift for Share Deals

The real estate transfer tax has always been an integral part of property transactions in Austria. In addition to classic asset deals, share deals – the acquisition of company shares – have also been subject to tax under certain conditions. With the 2025 Budget Accompanying Act, however, a major shift is underway, particularly affecting share deals.