Austria MOF Clarifies Liability of Managing Director for Unpaid Wage Tax, Withholding Tax

The Austrian Federal Ministry of Finance June 5 posted online Federal Finance Court Decision No. RV/5101093/2025, clarifying the liability of a managing director for unpaid wage tax and withholding tax on payments to nonresident taxpayers. The taxpayer, an insolvent company’s managing director, was assessed for unpaid wage tax and withholding tax that the company didn’t remit. The Tax Office assessed the liability following audits and the company’s insolvency proceedings. On appeal, the Federal Finance Court found that: 1) the taxpayer, as managing director, was responsible for ensuring timely tax withholdings and payments, and that the subsequent insolvency confirmed that the ...