Ab 1. Jänner 2027 steigt die effektive Immobilienertragsteuer beim Verkauf bestimmter Altgrundstücke, da die pauschalen Anschaffungskosten reduziert werden. Je nach Grundstück erhöht sich die effektive Steuerbelastung von bisher 18 % auf 21 % bzw. von 4,2 % auf 6 %, weshalb ein geplanter Verkauf noch 2026 sinnvoll sein kann.
CHG Czernich Rechtsanwälte
CHG Rechtsanwälte
News from Our Law Firm
7. October 20267. October 2026
Erfolgte Zustimmung der Wohnungseigentümer zur Kurzzeitvermietung und Änderung der Wiener Bauordnung
Der OGH entschied, dass eine bereits erteilte uneingeschränkte Zustimmung der Wohnungseigentümer zur touristischen Kurzzeitvermietung durch die Wiener Bauordnungsnovelle 2023 nicht unwirksam wird. Die Nutzung wird allerdings durch die neuen öffentlich-rechtlichen Vorgaben eingeschränkt, wobei ursprünglich zustimmende Wohnungseigentümer unter bestimmten Voraussetzungen weiterhin zur Mitwirkung verpflichtet sind.
Ab 1. Jänner 2027 steigt die effektive Immobilienertragsteuer beim Verkauf bestimmter Altgrundstücke, da die pauschalen Anschaffungskosten reduziert werden. Je nach Grundstück erhöht sich die effektive Steuerbelastung von bisher 18 % auf 21 % bzw. von 4,2 % auf 6 %, weshalb ein geplanter Verkauf noch 2026 sinnvoll sein kann.
CHG Rechtsanwälte
Our Team Is Here to Assist You
Arnold Autengruber
Attorney-at-law & Partner
Specialisation in public commercial law, public procurement law, European law and state aid law
Dietmar Czernich
Partner, Head of the practice group Corporate
Honorary Professor of Civil Law, Honorary Consul of the Federal Republic of Germany, specialisation in arbitration and corporate law
Günther Gast
Partner, Head of the practice group Public Commercial Law and Public Procurement Law
Specialisation in public commercial law and public procurement law, further focus on contract law and corporate law
Laura Gleinser
Attorney-at-law and Partner
Specialisation in public commercial law and public procurement law and general civil and contract law
Yasmine Sophie Greber
Attorney-at-law
Specialisation in general civil and contract law
Christoph Haidlen
Attorney-at-law & Partner
Specialisation in cable car law, real estate and land transactions, ski and sports law
Clemens Handl
Attorney-at-law & Partner, Head of the practice group data & technology
Specialisation in IT law, data protection & digitalisation
Angela Hirsch
Attorney-at-law
Specialisation in banking law and general civil and contract law
Wolfgang Hirsch
Attorney-at-law
Specializing in insurance law, banking law, and insolvency law
Michael Huetz
Attorney-at-law & Partner
Specialisation in corporate law, mergers and acquisitions and transactions
Mario Kathrein
Attorney-at-law
Specialisation in general civil and contract law, real estate law, and competition law
Bernhard Koeck
Attorney-at-law & Partner
Specialisation in litigation, restructuring & insolvency, banking and energy regulatory law and competition law
Florian Müller
Attorney-at-law and Partner, Head of the practice group Business Law
Specialisation in commercial and corporate law, litigation, insurance law, competition and antitrust law
Marcel Müller
Attorney-at-law
Specialisation in public commercial law and public procurement law
Frederick Pfeifer-Lichtfuss
Attorney-at-law
Specialisation in corporate and company law, M&A, compliance, and corporate governance
Daniel Tamerl
Partner, Head of the practice group Banking & Finance
Specialisation in banking law, contract law and real estate law
Marlene Wachter
Attorney-at-law & Partner
Specialisation in labour law and general civil law
Roland M. Wegleiter
Partner, Head of the practice group Real Estate Law
Specialisation in property development contract law and real estate law
Erol Alp
Associate
Focus on public commercial law, public procurement law and civil law
Michaela Friedl
Associate
Focus of training in real estate and labour law
Christoph Füreder
Associate
Focus of training in general civil and contract law, corporate and company law
Felix Hollenstein
Associate
Focus of training in contract law, real estate law and commercial and corporate law
Carlos Kammerlander
Associate
Focus of training in employment law, property law and civil procedure
Elisabeth Gschösser
Rechtsanwaltsanwärterin
Ausbildungsschwerpunkte im IP- und IT-Recht und im Bank- und Finanzrecht
Mattias Köck
Associate
Focus of training on corporate and company law / M&A
Marco Ladner
Associate
Focus of training in IT law, data protection law as well as general civil and contract law
Julian Mayrhofer
Associate
Focus of training in real estate law and civil and contract law
Michael Opuhac
Associate
Training focus on public commercial law and civil law and civil procedural law
Marko Pavlovic
Associate
Focus on general civil and contract law, corporate and company law and banking law
Ilse Pohl
Associate
Focus on public commercial law and public procurement law
Maria Posch
Associate
Focus of training in general civil and contract law as well as public procurement law
Veronika Praxmarer-Breuer
Associate
Practice focus in the practice group Corporate / M&A
Sylvia Riedmann-Flatz
Associate
Focus on public procurement law, public commercial law, civil law, and contract law
Niklas Schneider
Associate
Training focus on general civil and contract law and real estate law
Hannes Schörghuber
Legal engineer
Part of the practice group data & technology
Gülşah Yanik
Associate
Focus of training in corporate and company law as well as general civil and contract law
Assistant office Bregenz
Office Honorary Consul
Assistant
Preparative Accounting
Assistant office St. Johann in Tirol
Preparative Accounting
Studentischer Mitarbeiter Niederlassung Wien
Assistant to the Management Board, Marketing
Assistant practice group Corporate/M&A
Assistance at the branch office in Vienna
Assistant practice group Real Estate Law and Business Law
Legal associate in the practice group Public Commercial Law and Public Procurement Law
Assistant practice group Business Law
Assistant
Office Honorary Consul
Marketing
Assistant, Executions
Front Office
Kurt Aschbacher
Attorney-at-law
Specialisation in insurance and tort law (medical liability), contract law and civil procedure law
Arno Kahl
Professor at the University of Innsbruck
Acting as an expert in the field of administrative law
Francesco Schurr
Professor at the University of Innsbruck
Acting as an expert in the field of company law
CAREER
Discover the unique and diverse working environment at CHG Rechtsanwälte and apply to join us!
CHG Rechtsanwälte
In order to offer you fast, comprehensive, and high-quality advice in all areas of commercial law, we operate in six practice groups.