- An authorized officer (Prokurist) is not considered a representative under the Austrian Federal Finance Court’s interpretation of the General Federal Fiscal Code.
- Unlike managing directors and members of the board of directors, an authorized officer is not held liable for unpaid duties of a bankrupt private limited company (GmbH).
- The tax authorities have appealed against this decision.
- The Austrian Administrative Supreme Court (VwGH) will make the final decision on this issue.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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