Michael Petritz is Tax Partner at KPMG and Tax Head of Smartstart Austria (the start-up program of KPMG Austria). He specializes in international tax law, venture capital, M&A and HNWIs. He is a member of the Tax committee of the Austrian Chamber of Public Accountants and Tax Advisors, president of STEP Austria (Society of Trust and Estate Practitioners) and lecturer and author of (international) tax publications.