NEWSLETTER 06-2025: LIABILITY OF AUTHORIZED SIGNATORIES FOR TAX LEVIES: CLARIFYING DECISION OF THE VWGH
Until now, the question of whether authorized signatories, like managing directors, are liable for the company’s tax obligations that are not recoverable as a result of a culpable breach of tax obligations has been controversial.
The VwGH now affirms this personal liability and resolves the question through a historical interpretation of the statutory provisions.
This decision exposes authorized signatories to a considerable liability risk from a tax law perspective.
