MMag. Bernhard Fölhs
Publications & Lectures
I. Aufsätze in Fachzeitschriften / Essays in journals
Teilwertvermutung: Anschaffungskosten der Liegenschaft, VwGH 26.7.2006, 2006/14/0016, ecolex 2006, p. 861 et seq.
BFH-Rechtsprechungsübersicht (co-authors Marie-Ann Mamut and Birgit Stürzlinger), ecolex 2007, p. 285 et seq.
Keine Veränderung des Einlagekapitals durch Down-stream-merger, VwGH 1.3.2007, 2004/15/0127, ecolex 2007, in press.
Transfer of residence in Austrian commercial and tax law (co-author Sabine Heidenbauer), Studi Tributari Europei 2007, in press.
Der gewöhnliche Aufenthalt als Tie-Breaker nach Art 4 Abs 2 OECD-MA, in Lang/Schuch/Staringer (ed.) Die Ansässigkeit natürlicher und juristischer Personen im Recht der Doppelbesteuerungsabkommen, Vienna 2007, in press.
Curriculum Vitae
| 19. August 1983 | born in Vienna Father: Mag. Dr. Erwin Fölhs Mother: Mag. Dr. Maria Christine Fölhs |
| 1989 - 1993 | Private Elementary School, 1180 Vienna |
| 1993 bis 2001 | High School, 1180 Vienna |
| July 2001 to September 2001 | Tourism and Leisure Industries Division of the Austrian Federal Economic Chamber - Internship |
| October 2001 to May 2002 | Military Service (Medic, Military Hospital Vienna) |
| February 2002 to February 2003 | Marketing Department of the Austrian Federal Economic Chamber - Part Time Employment |
| March 2002 to June 2005 | Studies of Law at the University of Vienna (Law School) |
| since October 2002 | Studies of Economic Sciences at the Vienna University of Economics and Business Administration |
| October 2003 to September 2005 | Grohs Hofer Lawyers, Vienna - Paralegal |
| July 2004 | Rosensteel & Beckmann LLC (Law Firm, New York) - Internship |
| August 2004 | Harnik & Finkelstein (Law Partnership, New York) - Internship |
| July and August 2004 | "Seminar for foreign legal Interns - American Law" Alston & Bird (New York) |
| July und August 2005 | Austrian Trade Commission Singapore - Internship |
| October 2005 to June 2006 | Court Practice (District Court, Commercial Court Vienna) |
| 2007 to 2008 | Institute for Austrian and International Tax Law at the Vienna University of Economics and Business Administration - Assistant Professor |
| since July 2008 | Associate at Grohs Hofer Rechtsanwälte GmbH |
Lektor/inn/en
- MMag. Dr. Hans-Jörgen Aigner
- Dr. Patricia Brandstetter
- Mag. Dr. Florian Brugger
- MMag. Bernhard Canete
- Dr. Veronika Daurer, LL.B. (WU)
- Dr. Katharina Daxkobler
- Dr. Kischel Dieter
- Dr. Thomas Ecker
- Mag. Martin Eckerstorfer
- MMag. Bernhard Fölhs
- Dr. Katharina Fürnsinn
- Mag. Martina Gruber
- MMag. Oliver-Christoph Günther, LL.M. (WU)
- Mag. Meliha Hasanovic
- Mag. Judith Herdin-Winter
- MMag. Dr. Ines Hofbauer-Steffel, M.B.L.-HSG
- MMag. Matthias Hofstätter
- Mag. Dr. Dimitar Hristov
- Dr. Ina Kerschner
- MMMag. Dr. Franz Koppensteiner, LL.M.
- Dr. Katharina Kubik
- Mag. Dr. Walter Loukota
- Dr. Christoph Marchgraber
- Dr. Christian Massoner
- Dr. Lukas Allram (née Mechtler)
- MMag. Dr. Eva Naux
- Dr. Elisabeth Pamperl
- Dr. Erik Pinetz, LL.M. (WU), LL.B. (WU), MSc. (WU), BSc. (WU)
- Dr. Sebastian Pfeiffer, LL.M.
- Dr. Patrick Plansky
- Prof. John Prebble
- Mag. Johannes Prillinger
- Dr. Lisa Pucher
- Dr. Gernot Ressler
- Dr. Erich Schaffer MSc. (WU), LL.B. (WU)
- Dr. Michael Schilcher
- Mag. Christoph Schlager
- Mag. Sabine Schmidjell-Dommes
- Mag. Nicole Tüchler
- Dr. Karin Spindler-Simader, LL.B.
- Dr. Markus Stefaner
- Richard Stern
- Dr. Marion Stiastny, MSc. (WU), BSc. (WU)
- Dr. Birgit Rohm
- Univ.-Lektor Mag. Dr. iur. Franz Philipp Sutter
- Dr. Theresa Stradinger
- Dr. Elisabeth Titz
- Dr. Marlies Ursprung-Steindl
- Prof. Servatius Van Thiel
- DDr. Patrick Weninger, LL.M.
- Dr. Mario Züger
Opening hours