Wolfgang Gassner

Univ.-Prof. Dr. Wolfgang Gassner was a prominent academic and legal expert in tax law, serving as a full professor at the Wirtschaftsuniversität Wien (Vienna University of Economics and Business). He held the academic rank of Professor and was the Director of the Institut für Österreichisches und Internationales Steuerrecht. His career spanned academia and professional practice, including roles as a Wirtschaftsprüfer (audit professional) and Managing Partner/Chairman at Deloitte (1980–2002). Gassner specialized in Austrian and international tax law, focusing on corporate taxation, double taxation treaties, tax avoidance strategies, and legal reforms. He contributed extensively to tax policy debates, particularly regarding tax harmonization within the EU and reforms in Cyprus. His research emphasized the interplay between legal principles and economic realities in taxation.

Education highlights include a law degree from the University of Vienna (1967–1972), habilitation in tax law (1972), and later habilitation in accounting law (1994). He authored over 100 publications, including monographs on tax reform and edited volumes on international tax treaties. Gassner was actively involved in professional organizations such as the International Fiscal Association (IFA) and served on policy boards for Deloitte and BDO. His work often addressed contemporary challenges like treaty shopping, substance-over-form principles, and the taxation of multinational corporations.

His lectures and publications covered topics ranging from capital contributions in corporations to the implications of EU law on tax systems. Gassner’s influence extended to shaping Austrian tax legislation and advising on major reforms, particularly the 2004 Cyprus tax overhaul. Despite no explicitly listed awards, his contributions were recognized through his leadership roles and academic tenure.