USANCEN: LegalNews June 2026/2

Jun 11, 2026

Dear Readers!

Our weekly newsletter once again features a wide range of current legal topics and rulings.

The implications of sanctions against Russia have been considered by the European Court of Justice (CJEU) and the Austrian Supreme Court (OGH) following a new case law. The OGH has handed down an initial ruling concerning frozen shareholder rights. As a result, sanctioned shareholders are 'categorically and without further conditions' excluded from participating in shareholders' meetings and exercising their voting rights.

Furthermore, the OGH has addressed the new maximum time limit for court-appointed guardianships, determining that in the OGH's view, the extension of the statutory maximum time limit did not automatically extend existing guardianships.

In the domain of social insurance law, we also present a case study concerning an accident insurance policy for participants in a fire brigade competition. The question was whether activities outside the actual event were covered by the insurance in the case of a competition lasting several days.

In the field of tax legislation, the recently proposed 'parcel tax' in Austria has become a subject of active discourse. In this newsletter, we report on the Parcel Tax Act, which is intended to introduce this new levy.

We hope you find the articles interesting and look forward to receiving your feedback at usancen@lawthek.eu.

Kind regards,

The Editorial Team

Civil Law

Effects of Sanctions Imposed on Russia Regarding Shareholder Rights

In the case at hand, the Austrian Supreme Court (Oberster Gerichtshof, hereinafter OGH) is applying essential provisions established by the European Court of Justice pertaining to the 2014 EU Sanctions Regulation. The claimant, a Russian company and ...

(11. Juni 2026)

Civil Law

No Automatic Extension of Adult Guardianship

The Austrian Supreme Court (Oberster Gerichtshof, hereinafter OGH) is currently deliberating on whether recent amendments introduced by the 2025 Austrian Budget Accompanying Act (Budgetbegleitgesetz) permit the automatic extension of existing court-a...

(11. Juni 2026)

Public Law

Austria: Revised Parcel Tax Legislation

The Austrian government has put forward a draft bill aiming to implement a parcel tax on mail-order sales. Under the proposed legislation, effective from 1 October 2026, a levy of EUR 2 per parcel will be applied to every domestic delivery conducted ...

(11. Juni 2026)

Civil Law

Fire Brigade Competitions: Injuries Sustained Are Not Classified as Work-Related

The Austrian Supreme Court (Oberster Gerichtshof, hereinafter OGH) examined whether a serious accident occurring during a regional fire brigade competition falls under the coverage of statutory accident insurance, and whether the claimant qualifies f...

(11. Juni 2026)

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USANCEN: LegalNews June 2026/2

Effects of Sanctions Imposed on Russia Regarding Shareholder Rights

No Automatic Extension of Adult Guardianship

Austria: Revised Parcel Tax Legislation

Fire Brigade Competitions: Injuries Sustained Are Not Classified as Work-Related

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