Mag. Stephan Kirnbauer

About me

Stephan Kirnbauer joined Benn-Ibler in 2021, passed the Austrian bar examination in September 2024 and was admitted to the Vienna Bar in November 2025.

His legal practice focuses in particular on real estate law and transactions, whereby he is characterized by a pragmatic and goal-oriented approach - always with a view to the economically sensible result.

He owes this practical approach to legal work in part to his background: as a trained electrical engineer, he gained almost a decade of extensive experience in the construction industry before studying law at the University of Salzburg as a second educational path.

His dual qualification - a technical mindset coupled with legal expertise - puts him in a position to develop legal solutions that are not only convincing on paper, but also stand up to the concrete demands of business life.

Qualifications

• Bar exam, Vienna Bar Association
• Study of law in Salzburg
• Training as an electrical engineer

Publications

• Einlagenrückgewähr und Anwaltskosten der Finanzierungsrunde, case note on OGH 19 May 2026, 2 Ob 12/26t, RdFU 2026/63 (issue 3/2026)
• Gewerberechtliche und steuerliche Behandlung von Bitcoin-Mining, co-authored with Werner Vötter, SWK 2022, 749 (issue 17/2022)
• Augen auf beim Bitcoin-Verkauf – Technische Aspekte zur Besteuerung im Privatvermögen, ecolex 2020, 1099 (issue 12/2020)