The CERHA HEMPEL Real Estate Insider provides an insight to the real estate industry in Austria and CEE. Besides reviews on case-law and legal developments, the Real Estate Insider covers all aspects affecting the industry including market trends and insights, project and deal reviews, reviews on political and legislative developments, reports on events etc. As one of the leading real estate practices in Austria and CEE, our team is fluent in advising clients on all aspects of real estate law from cross border portfolio transactions to building organizer projects to rental agreements and constructions matters, you name it.

June 2025

Value Adjustment Clauses in Rent Review Proceedings

24.06.2025· 0 Comments

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

02.06.2025· 0 Comments

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.