Raphael Holzinger

Dr Raphael Holzinger is a Partner and Head of Tax at Grant Thornton Austria, where he leads the firm's tax practice and advises domestic and international clients on the tax dimensions of corporate transactions. He has been recognised in the Corporate INTL Global Awards 2026 as M&A Tax Adviser of the Year in Austria, an accolade that reflects his standing at the intersection of transactional advisory and Austrian and international tax law.

A leading M&A tax practitioner in Austria

Based in Austria, Raphael Holzinger concentrates on national and international tax structuring, with particular emphasis on corporate tax law, international taxation and transfer pricing. His work spans the full life cycle of a transaction, from structuring and tax due diligence through to post-deal integration, as well as tax disputes, audits and arbitration matters. As Head of Tax, he combines technical depth with a practical, client-focused approach, helping businesses bring clarity and certainty to complex tax decisions.

Mergers and acquisitions place unusual demands on tax advice. Every deal raises questions about the most efficient acquisition structure, the treatment of financing costs, the carry-forward of losses, the tax consequences of restructurings and reorganisations, and the risks uncovered during due diligence. In a cross-border context these questions multiply, because the interaction of Austrian rules with foreign tax systems, double tax treaties and evolving European and OECD standards must all be considered together. Holzinger's focus on corporate tax, international taxation and transfer pricing equips him to guide clients through exactly these issues.

Grant Thornton Austria

Grant Thornton Austria is part of the global Grant Thornton network and organises its work around three core service lines: Tax, Audit and Advisory. The firm operates from three locations in Austria with a partner-led team and more than 250 employees, serving owner-managed businesses, larger corporates and international groups. Within the Tax practice, services relevant to M&A include restructuring and mergers and acquisitions, transfer pricing and international tax advisory, alongside compliance and controversy support. The firm positions itself as a partner that brings clarity to tax decisions and security in complex situations.

For M&A specifically, this integrated model matters. Buyers and sellers benefit when tax structuring is coordinated with financial and legal due diligence, when transfer pricing implications are understood before rather than after completion, and when the adviser can call on colleagues in audit and advisory to test assumptions. Holzinger's leadership of the tax team allows him to marshal these resources on behalf of clients pursuing acquisitions, disposals, joint ventures and group reorganisations in Austria and across borders.

Practice focus

• Tax structuring for mergers, acquisitions and restructurings
• Corporate tax law and group taxation
• International taxation and double tax treaty questions
• Transfer pricing design and documentation
• Tax due diligence on buy-side and sell-side transactions
• Tax controversy, audits, disputes and arbitration

Austria is an attractive jurisdiction for holding and financing structures within Europe, and inbound and outbound investors frequently need advice that reconciles Austrian corporate tax rules with the wider international framework. Advisers working in this field must stay abreast of continual change, including developments driven by the OECD's base erosion and profit shifting agenda and the ongoing implementation of global minimum tax rules, all of which bear directly on how acquisitions are structured and how multinational groups are taxed.

Corporate INTL Global Awards 2026

The Corporate INTL Global Awards recognise leading advisers and firms across the world's legal, financial and advisory markets, identified through the publication's research among clients and professional advisers. Dr Raphael Holzinger's recognition as M&A Tax Adviser of the Year in Austria highlights both his individual expertise and the strength of Grant Thornton Austria's tax offering. For companies contemplating transactions in Austria, his combination of transactional experience, international perspective and leadership of a full-service tax team offers a dependable point of contact for navigating the tax aspects of their most significant deals.