Partner, Attorney at Law (Austria/Germany), Certified Tax Advisor (Austria/Germany)

Nicolas specialises in tax law. His focus is tax advice in connection with M&A transactions, cross-border structuring and financings. He also advises on tax controversies and tax-driven internal investigations (and how to deal with the findings).
Before joining bpv Huegel Nicolas has worked for several years with major international law firms such as magic circle law firm Freshfields Bruckhaus Deringer LLP and US law firm Willkie Farr & Gallagher LLP (recently as Special European Counsel).

Selected representations 

  • IMMOFINANZ AG on the EUR 337.5 million increase of its stake in S IMMO AG to a majority stake of 50% plus 1 share
  • IMMOFINANZ AG on the competing takeover bids of CPI Property Group S.A. and S IMMO AG. This bidding contest was also a premiere on the Austrian market with the first competing takeover bids since 1999 takeover rules came into force
  • Family-owned holding company on the sale of its majority stake in legendary Austrian food producer WOJNAR Group and on entering into a strategic partnership with VIVATIS
  • Investment fund in structuring of a pan-European investment platform
  • dogado GmbH, a German Triton portfolio company, on the acquisition of 100% in easyname GmbH
  • heidelpay Group, a German technology company for international payments, with KKR as investor, on the acquisition of the Paysafe Group’s Pay Later business (payolution GmbH)
  • ATX listed IMMOFINANZ AG on a EUR 356m combined share placement and the first-to-market issue of subordinated mandatory convertible notes
  • Constantia Flexibles on the EUR50m settlement upon the squeeze-out compensation for Constantia Packaging shareholders
  • Tax aspects of various big ticket corporate financing (bank-side as well as borrower-side)

Publications and Lectures

Wittmann/Wolski, Die Entdeckung eines Finanzvergehens als Strafbarkeitsvoraussetzung nach dem FinStrG, ZSS 2019, 48-53

/Wolski, Besonderheiten des Inkrafttretens des neuen Doppelbesteuerungsabkommens mit Irland, IStR 2011, 801

, § 1 Abs 3 GrEStG im Rechtsvergleich – Ein Vergleich ausgewählter Aspekte der Rechtslage in Österreich und Deutschland (University of Vienna, 2018)

Also, for several years now Nicolas is a co-author of the Austrian chapters of

  • “Tax Controversy” (GTDT),
  • “Tax” in the Global Tax Guide of The In-House Lawyer,
  • “Corporate Tax” in the Chambers Global Practice Guide,
  • “Tax Disputes and Litigation Review” and
  • “The Transfer Pricing Law Review” of The Law Reviews.

Rankings | Awards

Nicolas is recognised as “Next Generation Partner” by Legal 500 (2022) and is ranked as “highly regarded” by ITR (2022 & 2023)
Nicolas is alumnus of the following scholarship programmes

  • Konrad-Adenauer-Stiftung
  • Studienstiftung des deutschen Volkes

After having his legal studies at the University of Bayreuth and the University of Marburg (2007-2007) Nicolas passed his second state examination in law in the state of Hessia (2007). He spent his legal traineeship in the district of the higher regional court of Frankfurt/M (2008-2010), before passing his second state examination in law (2010). Nicolas holds an LL.M. (Taxation) from the University of Münster (2007-2009) and an LL.M. (Tax Law and Accounting) from the University of Vienna (2017-2018).
He is admitted to the bar and is qualified as certified tax advisor (in each case) both in Austria and Germany.
Nicolas has many years of experience with various major international law firms, including magic circle firm Freshfields Bruckhaus Deringer LLP (2011-2015), Graf von Westphalen Rechtsanwälte Steuerberater Partnerschaft mbB (Counsel, 2015-2016) and US law firm Willkie Farr & Gallagher LLP (Special European Counsel, 2016-2017). Nicolas joined bpv Huegel in 2018.

German, English

Lower Austria bar association, Frankfurt bar association, chamber of tax advisors Hessia (Germany); IFA Austria; International Bar Association