Team

Felix Ruhmannseder

Felix Ruhmannseder

Dr.

Attorney | Partner

­t +43 1 532 13 00
f +43 1 532 13 00-90

f.ruhmannseder@wkk.law


 

Dr. Felix Ruhmannseder holds both the Austrian and the German admission to the bar.

 


 

Felix Ruhmannseder‘s clients benefit from his admission to both the Austrian and the German bar, with his practice including advice on compliance and investigations, as well as acting as defence attorney. Highlighted for his ‘huge professional and academic knowledge’, he also offers notable capabilities in tax-related criminal proceedings as part of his broad white-collar crime offering. ‘In recent years he became Austria’s most noticed criminal compliance lawyer. He also defends his clients in white-collar criminal cases. The cooperation with him is characterised by a very collegial approach, combined with a very high level of legal understanding.’ (Legal 500 EMEA 2024)

Frequently sought after for high-profile matters, the practice is headed by dual-qualified Felix Ruhmannseder, who specialises in advising national and international companies on risk and compliance management systems and internal investigations, as well as representing clients in multi-jurisdictional anti-corruption and fraud matters. ‘Felix Ruhmannseder is always on top of the most recent developments in Austria as well as in Germany. He is a very quick thinker and a strong fighter for his clients. On top of that he is also a very agreeable person whom it is a pleasure to work.’ (Legal 500 EMEA 2023)

 


Practice areas

  • White collar crime
  • Criminal responsibility of legal entities
  • Compliance and Internal Investigations
  • Corporate Social Responsibility
  • Whistleblowing Systems
  • Tax criminal law & self-disclosures
  • Administrative criminal law
  • International criminal law, extradition law

Teaching activity

Lectures on national and international white-collar crime and tax criminal law as well as in the context of compliance
Lecturer at University of Regensburg regarding the master program "LL.M. Compliance"

Positions / Memberships

Rechtsanwaltskammer Wien (Vienna Bar Association)
Rechtsanwaltskammer Berlin (Berlin Bar Association)
VÖStV - Vereinigung österreichischer StrafverteidigerInnen (Association of Austrian Defence Lawyers)
The European Criminal Bar Association
The European Fraud and Compliance Lawyers (EFCL)
Österreichischer Compliance Officer Verbund - Austrian Compliance Officer Association (ÖCOV)
WiSteV - Wirtschaftsstrafrechtliche Vereinigung eV (Commercial Criminal Law Association)
Deutsche Strafverteidiger e.V. (German Defence Lawyers Association)
Co-editor of the legal anthology „Compliance aktuell“ published by C.F. Müller in Heidelberg
Co-editor of the handbook "Whistleblowing Systems - Implementation in Germany, Austria and Switzerland" by C.F. Müller Verlag in Heidelberg
Editor of „Praxis der Strafverteidigung“ published by C.F. Müller in Heidelberg
Co-editor of the “Handbook Corporate Compliance”by Manz Verlag in Vienna
Editor of the “Handbook Supply Chain Compliance”by Manz Publishing House in Vienna

Co-editor of the “Handbook Corporate Compliance”published by Manz in Vienna
Editor of the “Handbook Supply Chain Compliance” published by Manz in Vienna
Editor ot the “Practical Handbook Internal Investigations”published by Manz in Vienna

2024

2023

2022

2021

2020

2019

2018

2017

2016

  • Commentary on §§ 257-262 StGB in Heintschel-Heinegg, Beck`scher Online Commentary on the German Criminal Code (StGB), Edition 29-32, Verlag C.H. Beck

2015

2014

2013

2012

  • Internal investigations – legal pitfalls in Germany and Austria, in Anniversary Publication for Imme Roxin, Publishing house C.F. Müller (2012), 501-520
  • Whistleblower systems – implementation in companies, Publishing house C.F. Müller (2012) (together with attorney Alexander Schemmel und attorney Dr Tobias Witzigmann)
  • Commentary on §§ 257-262 StGB in Heintschel-Heinegg (Publisher), Beck`scher Online Commentary on the German Criminal Code (StGB), Edition 14-17, Publishing house C.H. Beck
  • Commentary on the decision of OLG Nürnberg of 12 March 2012 – 1 St OLG Ss 274/11, in the German journal Neue Juristische Wochenschrift 2012, 1897 (Publishing house C.H. Beck)

2011

  • Measures of compulsory criminal-procedural nature in the sphere of defense (Part 2), in the German journal Strafverteidiger 2011, 252-260, Publishing house Carl Heymanns (together with Prof Dr Werner Beulke)
  • The corporate lawyer in criminal law and the resolution of conflicts of interest, in the German Journal Neue Juristische Wochenschrift 2011, 881-884, Publishing house C.H. Beck (together with attorney Dr Karl Sidhu und attorney Dr Alexander von Saucken)
  • Measures of compulsory criminal-procedural nature in the sphere of defense (Part 1), in the German journal Strafverteidiger 2011, 180-188, Publishing house Carl Heymanns (together with Prof Dr Werner Beulke)
  • Commentary on §§ 257-262 StGB in Heintschel-Heinegg (Publisher), Beck`scher Online Commentary on the German Criminal Code (StGB), Edition 11-13, Publishing house C.H. Beck

2010

  • Traps and stricter rules for later declaration of untaxed foreign capital gains, in the German journal Steuerberater Woche 2010, 1182-1190 (Publishing house Dr. Otto Schmidt)
  • Commentary on §§ 257-262 StGB in Heintschel-Heinegg (Publisher), Beck`scher Online Commentary on the German Criminal Code (StGB), Edition 10-13, Publishing house C.H. Beck
  • Avoid crime and liability with compliance management in the German journal Anwaltsblatt 2010, 647-650, Publishing house Deutscher Anwalt, (together with attorney Alexander Schemmel)
  • Commentary on part 23 of StGB in Heintschel-Heinegg (Publisher), German Criminal Code (StGB), Publishing house C.H. Beck (1st edition 2010)
  • Tax investigations in the border triangle of Germany, Austria and Switzerland/Liechtenstein (of Frommelt/Holenstein/Leitner/Spatscheck), 2009, Recension in the German journal Neue Juristische Wochenschrift 2010, 2186-2187 (Publishing house C.H. Beck)

2009

  • The confidential relationship between defense lawyer and client – a safe space free from confiscation and defamation?, in the German journal Neue Juristische Wochenschrift 2009, 2647-2649 (Publishing house C.H. Beck)
  • Criminal defense and breach of trust – a plea for the subjective determination of the conflict of interests, in the 25th anniversary publication of the German association Arbeitsgemeinschaft Strafrecht des Deutschen Anwaltvereins, 259-274, Publishing house Nomos (2009) (together with Prof Dr Werner Beulke)
  • The defense lawyer as perpetrator and (non-punishable) participant in obstruction of justice, in Hassemer/Kempf/Dörr/Moccia (Publisher), Anniversary Publication for Klaus Volk, 45-60, Publishing house C.H. Beck (2009) (together with Prof Dr Werner Beulke)
  • Commentary on §§ 257-262 StGB in Heintschel-Heinegg (Publisher), Beck`scher Online Commentary on the German Criminal Code (StGB), Edition 7-9, Publishing house C.H. Beck
  • Criminal tax risks for banks and their employees when transferring capital to Switzerland, in the journal Internationales Steuerrecht 2009, 715-720, Publishing house C.H. Beck (together with attorney Dr Oliver Sahan)
  • The new regulation of criminal procedural covert investigation measures, in the German journal Juristische Arbeitsblätter 2009, 57-64 (Publishing house Carl Heymanns)

2008

  • Current issues and developments regarding the taxation of mixed-use buildings in VAT law, in the German journal Steuern und Bilanzen 2008, 377-380 (Publishing house NWB)
  • Networked counterterrorism with the help of the so-called “anti-terrorism database”, in the German Journal Juristische Arbeitsblätter 2008, 373-375 (Publishing house Carl Heymanns)
  • Are teachers at a private school “public officials” within the meaning of § 340 StGB, in the German journal Höchstrichterliche Rechtsprechung im Strafrecht 2008, 322-331 (together with Prof Dr Werner Beulke)
  • Commentary on the decision of BGH of 9 May 2007 – 1 StR 32/07, in the German Journal Neue Zeitschrift für Strafrecht 2008, 300-302, Publishing house C.H. Beck (together with Prof Dr Werner Beulke)
  • Commentary on the decision of BGH of 10 September 2007 – 5 StR 257/07, in the German journal Strafverteidiger 2008, 285-287, Publishing house Carl Heymanns (together with Prof Dr Werner Beulke)

2007

  • Informational co-operation between police authorities and intelligence services on the basis of the Joint Files Act, in the German journal Strafverteidiger Forum 2007, 184-190 (Publishing house Deutscher Anwalt)
  • Abusive legal arrangements to obtain input tax deduction based on the so-called banking model, in the German journal Steuern und Bilanzen 2007, 348-350 (Publishing house NWB)
  • The admissibility under criminal procedure of location investigations in mobile phone traffic, in the German Journal Juristische Arbeitsblätter 2007,47-55 (Publishing house Carl Heymanns)

2006

  • Distribution of costs from the purchase or construction of buildings over the correction period in accordance with European law, in the German journal Steuern und Bilanzen 2006, 950-954 (Publishing house NWB)
  • Transitional problems with the “simplification” rules for the taxation of mixed-use vehicles, in the German Journal Steuern und Bilanzen 2006, 432-435 (Publishing house NWB)

2005

  • Developments in VAT law for the mixed use of residential buildings, in the German journal Steuern und Bilanzen 2005, 1051-1053 (Publishing house NWB)
  • Questions regarding the taxation of bonus shares, in the German journal Steuern und Bilanzen 2005, 757-759 (Publishing house NWB)
  • The management of a GmbH as a self-employed activity in the sense of Sec 2 UStG, in the German journal Information über Steuer und Wirtschaft 2005, 749-752 (Publishing house Haufe)

2024

  • Unternehmensjurist:innenkongress 2024 - Lecture on “Compliance in the crisis - Best Practice Internal Investigations” (together with CO Mag. Louise-Marie Petrovic and Dr. Erika Stark-Rittenauer, LL.M., CSE)
  • Lecture at the University of Regensburg as lecturer in the Master's program "LL.M. Compliance" on the legal field "Tax Compliance" (Module 11) on 27 and 28 June 2024
  • MANZ Compliance Day - conference management as well as lecture on the topic "Reports of compliance incidents and internal investigations in corporate practice" on 16 May 2024

2023

  • Lecture at the University of Regensburg as lecturer in the Master's program "LL.M. Compliance" on the legal field "Tax Compliance" (Module 11) on 29 and 30 June 2023
  • MANZ Intensive Conference on Compliance in the Supply Chain – Conference Chair as well as lecture on the topic "Components of a Supply Chain Compliance Management System" on 01 June 2023
  • Lecture "The Significance of Whistleblower Protections and Incentives for Internal Investigations in the U.S., Germany, and Austria" at the conference "Whistleblowers, Internal Investigations, and Compliance Design in the United States, Germany, and Austria" at the University of Illinois College of Law on 23 May 2023
  • MANZ Compliance Day – conference management as well as lecture on the topic "Tightening of compliance in the supply chain" on 11 May 2023

2022

  • Lecture at the University of Regensburg as lecturer in the Master's program "LL.M. Compliance" on the legal field "Tax Compliance" (Module 11) on 23 and 24 June 2022
  • Lecture at the ChinaWebinar on the topic “On whistleblowers and whistleblower systems” on 31 May 2022 (together with Rainer Burkardt and Kai Leisering)

2021

  • Lecture at the University of Regensburg as lecturer in the Master's program "LL.M. Compliance" on the legal field "Tax Compliance" (Module 11) on 17 and 18 June 2021

2019

  • Lecture on the topic "The defense counsel in dealing with written evidence" at the 22nd Alsberg Conference of the association Deutsche Strafverteidiger e.V. on 29 November 2019 in Berlin
  • Lecture at the University of Regensburg as lecturer in the Master's program "LL.M. Compliance" on the legal field "Tax Compliance" (Module 11) on 27 and 28 June 2019

2018

  • Lecture on Austrian criminal tax law at the WisteV seminar “Foreign investigations in Austria – update on criminal tax law in Germany, Austria and Switzerland” on 22 October 2018 in Stuttgart

2017

  • Lecture on Austrian criminal tax law at the WisteV seminar “Update on criminal tax law – consequences of the Panama Papers and cross-border investigations – Switzerland/Austria” on 3 May 2017 in Stuttgart

2016

  • Lecture on the topic “Financial criminal risks of corporate management” at the 144th exchange of experience meeting of the finance forum as part of the ÖPWZ finance courses on 22 September 2016 in Vienna

2012

  • Lecture on the topic “Risks of criminal tax law in business practice”, at an event held by Dr. Kleeberg & Partner GmbH “Current developments in tax law and commercial law” on 16 October 2012 in Munich