Experience
Erich Schaffer is a tax advisor in the tax department of Grant Thornton Austria. His practice focusses on national and international tax structuring and transaction advice, in particular in the areas of international tax law and business tax law. He also advises his clients on real estate transaction tax and stamp duty as well as the implementation of due diligence projects.
In addition, Erich Schaffer is author and editor of numerous academic articles in the areas of business tax law, international tax law, real estate transfer tax and stamp duties as well as a lecturer at various professional and academic training programs, conferences, symposia and courses.
Memberships
- Chamber of Certified Tax Advisors and Certified Auditors (KSW)
Education
- Law
- Taxation and Accounting
- B. Business Law
Awards
- „Notable Practitioner (Austria)“ in the category „General Corporate Tax" | ITR World Tax Rankings 2025
- Austria Tax Disputes Advisory Firm of the Year 2025 | ITR EMEA
- Certified Tax Advisor
- German and English
Latest Articles
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Federal Fiscal Court Decision on Tax Loss Forfeiture due to Acquisition of a Shell Company
BLOG.TAXThe BFG (03.08.2023, RV/5101166/2018) has commented on the fulfilment of the criteria for a shell company acquisition. In this case, changes in the economic structure and the shareholder structure were denied. The criteria for a shell company acquisition were therefore not met, which is why the taxable Limited Liability Company (“GmbH”) was able to claim the existing losses for tax purposes.
Federal Fiscal Court: New court decision on violations of the limitation of deductions of manager salaries
Blog.TaxThe BFG („Bundesfinanzgericht“) has commented on questions relating to violations of the limitation of deductions pursuant to § 20 para. 1 no. 7 Income Tax Act (“EStG”) on "manager salaries" and established criteria for culpability in the event of non-compliance with this limitation.
