Posts tagged #managing director
All PostsOGH: No Removal of Managing Director by Liquidator
Corporate Law Procedural LawThe Austrian Supreme Court (Oberster Gerichtshof, hereinafter OGH) has clarified that an insolvency administrator does not have the power to dismiss a managing director in the insolvency of a shareholder of a limited liability company (GmbH). The ori...
OLG Wien: Single Party in case of GmbH Manager Removal
Procedural LawThe Oberlandesgericht Wien (Higher Regional Court, Vienna, hereinafter OLG Wien) has ruled that, in the case of the dismissal of a shareholder-director of a limited liability company (GmbH), both the director in question and the other shareholders wi...
BMJ: Rules on 'Disqualified Directors'
Corporate LawThe Austrian Company Law Digitisation Act 2023 (Gesellschaftsrechtliches Digitalisierungsgesetz 2023) will now implement another part of Directive (EU) 2019/1151 (Directive on the use of digital tools and procedures in company law). This concerns the...
VwGH: Taxation of managing directors working in Russia
The Austrian Administrative Court of Justice (Verwaltungsgerichtshof, VwGH) has ruled that the taxation of income from employment under the double taxation agreement (Doppelbesteuerungsabkommen, DBA) between Russia and Austria is not exclusively base...
BFG on hidden profit distribution
Tax LawIn legal dispute 1, according to the prosecuting authority, a "loan was granted at the expense of the corporation without any customary content (no contract formulated in detail in writing, no agreement on interest, no collateral, handover in a car p...
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