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This content is provided by Benjamin Twardosz.

Practice Areas

International Tax Law and Planning, Corporate Reorganizations, Tax Litigation, Criminal Tax Law.


Partner at Cerha Hempel Spiegelfeld Hlawati since 2018; Austrian Supreme Administrative Court 2004-2006; law and tax advisor firms 1999-2017. Benjamin specialises in corporate tax law, international tax law, tax litigation, fiscal criminal law, real estate taxation and real estate transfer tax, stamp duty and wage related taxes. He has industry expertise within the real estate sector, the gaming industry, Brazilian clients and private equity funds.

Professional Memberships

Vienna Bar Association; IBA; IFA; Austrian Chamber of Certified Public Tax Accountants (Scientific Committee).


Handbook Voluntary Self-Disclosure (2019); Handbook Appeals to the Supreme Court (2018); Commentaries on the Stamp Duty Act (2015) and the Fiscal Criminal Act (2016); over 70 contributions and articles.


Vienna University (Dr.iur., 2006); University of Economics and Business (Mag.rer.soc.oec., 2002); Admitted in Austria since 2009; Admitted as Certified Public Tax Advisor since 2005.