Austria MOF Clarifies Tax Liability of Company Managing Director for Unpaid Tax Debts

The Austrian Federal Ministry of Finance Aug. 28 posted online Federal Finance Court Decision No. RV/7100538/2022, clarifying the tax liability of a company managing director for unpaid tax debts. The taxpayer, a former managing director, was held liable for a company’s outstanding tax debts after bankruptcy and argued that all creditors were treated equally due to a lack of funds and that the statute of limitations had expired for multiple tax years. The Tax Office rejected the complaint, citing insufficient evidence of equal creditor treatment or a valid justification for non-payment. On appeal, the Federal Finance Court found that: 1) ...