Nikolaus Arnold

Nikolaus Arnold is a partner and managing partner at ARNOLD Rechtsanwälte. He advises high-net-worth and ultra-high-net-worth individuals, entrepreneurs, business families, beneficiaries, private foundations and foundation boards on Austrian private foundation law, estate and succession planning, corporate structuring, tax, real estate and contentious matters. He has particular experience in establishing and restructuring Austrian and Liechtenstein foundations, family governance arrangements, shareholder agreements, wills, compulsory heirship, probate, matrimonial property and the generational transfer of family businesses. Nikolaus Arnold also advises foundation boards and beneficiaries on governance and disputes and regularly handles cross-border matters involving Austria, Germany, Liechtenstein, Switzerland and other jurisdictions.

He has been admitted in Austria since 1999. He is a co-editor of GesRZ, a member of the advisory board of Aufsichtsrat aktuell and a member of the Board of Tax Experts of the Austrian Chamber of Public Accountants. Nikolaus Arnold also serves on supervisory boards and foundation boards and lectures in areas including corporate crisis and restructuring. He is the author and editor of leading publications on Austrian private foundation, corporate and tax law.

Partner and managing partner at ARNOLD Rechtsanwälte. Admitted to the Austrian Bar since 1999. Previously an associate at leading business law firms from 1994 to 1999. University lecturer and lecturer in the fields of corporate crisis and corporate restructuring. Serves on supervisory boards and foundation boards of notable companies and private foundations. Summer term at Miami University, Oxford, Ohio, in 1994.

Co-editor of GesRZ (Der Gesellschafter). Member of the advisory board of Aufsichtsrat aktuell. Member of the Board of Tax Experts of the Austrian Chamber of Public Accountants.

Kommentar zum Privatstiftungsgesetz (Commentary on the Austrian Private Foundations Act), 4th edition

Der Stiftungsvorstand, 2nd edition (2025)

Stiftungshandbuch, 3rd edition

Privatstiftungs-Steuerrecht

Kommentar zum Grunderwerbsteuergesetz (Commentary on the Austrian Real Estate Transfer Tax Act)

Advises an Austrian industrial family on the multi-jurisdictional separation and restructuring of substantial family and business assets, including Austrian and Liechtenstein foundation structures. Represents foundation boards and beneficiaries in complex governance and contentious foundation proceedings. Advises entrepreneurial families on probate, compulsory heirship and generational transfers of family businesses.

More than 25 years of experience advising private clients, entrepreneurs, beneficiaries and foundation boards on Austrian private foundation law, succession, estate planning, corporate and tax structuring, real estate and disputes. Regularly handles cross-border matters involving Austria, Germany, Liechtenstein, Switzerland and other jurisdictions.

University of Vienna

Dr. iur. (1997); Mag. iur. (1994)

1994 - 1997

Lawyer of the Year - Foundations and Wealth Management

Handelsblatt / Best Lawyers

2026

No 1 position - Private Client

Trend Anwaltsranking

2026

German; English

Austria. Cross-border matters regularly involve Germany, Liechtenstein, Switzerland and other European and international jurisdictions.