Dr. Niklas J.R.M. Schmidt, TEP, is a partner at WOLF THEISS. He has been admitted as a lawyer and as a tax adviser. His areas of specialization include tax law. Mr. Schmidt is frequently engaged as a speaker at tax conferences and has been a visiting lecturer at vari-ous universities. Currently, he is a member of the examination commission for the "Certi-fied Financial Planner" exam in Austria, and he sits on the editorial board of the "Steuer-Express" magazine. Furthermore, Mr. Schmidt is a member of the International Fiscal Association (IFA), the International Bar Association (IBA), the International Tax Plan-ning Association (ITPA) and the Society of Trust and Estate Practitioners (STEP). He has been named one of Austria's top ten tax lawyers in the Austrian magazine TREND and is ranked in band 1 by many international legal directories.