Energy

For decades, we have been advising representatives of the Austrian energy industry on all tax matters and providing comprehensive support in various areas and for all types of tax:

• Group taxes and international tax law: Tax-optimized capital raising and amortization, tax due diligence, tax-efficient acquisition structuring and legal form planning, construction cost subsidy models, group taxation, transfer pricing issues in the energy industry, tax audit management, assessment of draft legislation
• Balance sheet tax law: valuation of investments, partial write-offs and write-ups, valuation of property, plant, and equipment, provisions in the energy industry, plant contracting
• Sales tax in the energy industry: place of delivery for energy supplies, network operators, foreign sales tax, option taxation, sales tax group, contracting, fuel card solutions, e-charging stations
• Energy taxes: electricity, natural gas, and coal taxes; mineral oil tax, procedural law Electricity tax, energy law points of contact, tax liability, CHP plants
• Tax compliance in the energy industry: tax strategies in the energy industry, horizontal monitoring/accompanying control, tax compliance management, introduction and certification of tax control systems

Markets are undergoing disruptive change, new market participants are bringing innovative solutions, and new legal frameworks are triggering transformative change processes, but at the same time enabling unprecedented opportunities. We understand the current issues facing the energy industry and provide support with a wide range of consulting services:

• Portfolio strategy, M&A support including due diligence and valuations
• Corporate, product, and market strategies, identification of growth potential
• Consulting on customer experience and perspective
• Support for change processes, leadership development, and coaching
• Transformation of structural and procedural organization
• Cybersecurity, with a particular focus on critical infrastructure
• Conversion and introduction of ERP systems
• Operational excellence, efficiency improvement programs
• Risk minimization for large-scale projects, quality assurance

The energy sector faces increasingly complex challenges that require a high degree of expertise and adaptability due to rapidly changing regulatory requirements. We support companies with legal advice on natural gas, electricity, and renewable energies, as well as on projects such as wind power, photovoltaics, hydropower, and electromobility. Our range of services also includes advice on innovative energy solutions, such as energy communities, power purchase agreements, green financing, and certificate trading:

• Energy law advice
• Contract drafting: Drafting contracts taking into account energy law requirements and design options (energy community contracts, PPAs, etc.)
• Process optimization: Drafting and optimizing general terms and conditions and providing support in any administrative proceedings
• Project consulting: Legal support for green electricity projects (in particular wind farm projects, photovoltaic systems, and electromobility) and transaction law advice
• Sustainable energy solutions: Advice on projects in the field of renewable energies, energy communities, green financing, subsidy mechanisms, and green electricity certificates
• Regulatory advice: Support for network operators, energy supply companies (EVUs), traders, and consumers in implementing and complying with legal requirements and exploiting legal leeway (e.g., in connection with the implementation of the ElWG)
• Energy efficiency: Legal advice on the requirements of the Federal Energy Efficiency Act and other relevant regulations