Austria
Hans-Jörgen is a founding partner of Aigner Buzanich attorneys at law focusing on structuring and implementing reorganisations, the tax aspects of M&A and PE transactions, tax litigation, criminal tax law and the taxation of banking products. Work highlights: Advised IK Partners and German Studienkreis group in the course of the acquisition of DACH’s leading, centre based tutoring company, Studienkreis group by EdTech unicorn GoStudent. Advised NASDAQ-listed Bruker Corporation on Austrian tax upon the acquisition of Alicona Imaging GmbH, a leading provider of optical-based metrology products based in Graz, Austria (Tax due diligence, SPA and W&I insurance). Advised IK Partners (tax due diligence and tax structuring) in connection with the acquisition of Lernquadrat by Studienkreis. Tax ruling on and implementation of a cross border export merger of an Austrian holding company for a German wholesaler of office supplies. Tax due diligence, tax structuring and post-acquisition restructuring (dissolution of an Austrian KG structure and up-stream merger of an operational subsidiary) for a Small Cap Fund that acquired a leading manufacturer of electronic KeyCard and Guestroom Management Systems in Germany with Austrian entities. Tax litigation before the Austrian constitutional court (Verfassungsgerichtshof) regarding Sec 103 Austrian Income Tax Act. Tax litigation before the supreme administrative court (Verwaltungsgerichtshof) for a partnership of doctors (successful case no. Ra 2016/15/0055). Tax litigation before the supreme administrative court (Verwaltungsgerichtshof) for a reconstruction services company (successful case no. 2013/13/0114 and 2013/13/0113). Tax litigation before the supreme administrative court (Verwaltungsgerichtshof) for a construction company (successful case no. 2012/15/0096). Tax litigation before the federal tax court (Bundesfinanzgericht) re VAT issues upon acquisition of a doctors office (successful Beschwerdevorentscheidung).