Chambers and Partners' Securitisation 2023 guide covers 23 jurisdictions. The guide addresses the latest developments in the field of securitisation of receivables and provides a comprehensive overview of the structural design of the transfer of receivables (by means of a special purpose vehicle), insolvency law aspects, tax implications, accounting rules, the specific (European) legal framework, particularities in the contractual design as well as the role of the parties involved.

fwp Partner Markus Fellner, fwp Partner Florian Kranebitter and fwp attorney at law Florian Henöckl have summarized the current trends and developments in Austria for Chambers and Partners: