- Former managing directors can be held jointly liable for tax debts if they fail to exercise due diligence during their tenure.
- Negligence includes not questioning atypical circumstances, such as unusual business transactions or lack of contact with recipients, which may enable tax evasion in supply chains.
- Liability also covers tax losses that arise after the director’s term, if caused by breaches of duty during their period in office.
- Legal basis: § 9 in conjunction with § 80 BAO; BFG decision dated 22.01.2026, RV/5200012/2025.
Source: leitnerleitner.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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