Walter Loukota is an Austrian lawyer, mainly dealing with tax. Walter focuses on double tax treaties, withholding tax structuring, taxation of capital markets (structured products and insurance products), corporate tax, VAT and transfer pricing. Walter began his career as an assistant professor at the University of Economics and Business Administration in Vienna, writing his doctoral thesis on European law issues and their impact on Austrian tax law, published in 2006 as his first book (in German). The translated title of the book is Taxation of Non-residents in the Light of the Fundamental Freedoms of the EC. This book contained several suggestions for improvements, some of which were later effectively implemented by the Austrian legislator. After finishing his doctoral studies in Vienna, Walter joined EY, where he became a senior tax associate, mainly dealing with international tax structuring in the areas of corporate income tax and double tax treaty planning. In 2008, he was admitted as a certified tax advisor to the Austrian Chamber of Public Accountants. It was with this additional qualification that his firm sent him as a tax manager to the Austrian tax desk of EY in New York, where he became a representative of Austria for the US market, gaining additional knowledge in international tax planning for multinational enterprises.
In 2013, Walter decided to enhance his career by including legal skills in his professional knowledge and moved to BinderGrösswang, attorneys at law, the second biggest law firm in Vienna at that time. Subsequently, he did the Austrian bar exam in 2016, at the same time remaining specialised in tax with Binder Grösswang in Austria.
He became an attorney with Hügel bpv in 2017, where he works as a tax lawyer, dealing particularly with tax issues and contractual issues related to tax. Walter's main area of interest is still European tax law and he is aiming to publish further material concerning this field. In several procedures before Austrian courts, Walter has successfully pleaded for his clients, making use of the impact of European tax law in issues concerning withholding tax refunds to foreign pension funds or investment funds, the direct impact of EU fundamental freedoms on national tax exemptions and the implications of the VAT directives on Austrian VAT issues. His existing publications show an interaction between Austrian, international and European tax law and deal with double tax treaty law and insurance tax as well. Walter is also a lecturer on issues relating to international tax law (for example, in the Vienna Tax Academy, where he annually teaches on the tax treatment of cross-border secondments). He also lectures on tax law in regular student courses at the University of Economics and Business Administration in Vienna.