This checklist offers you some food for thought that you need to consider from a legal point of view during your business succession. A final assessment of the legal, strategic and tax aspects to be considered in the event of a company succession/transfer can only be made on a case-by-case basis and after a thorough review. Jeannée Mikula Rechtsanwälte will be happy to provide you with comprehensive advice on the basis of your specific case and support you in the transfer of your company.
Liability of the authorized signatory for tax debts of the company
The liability of authorized signatories under Section 9 BAO is coming into focus: On 25.06.2025 (Ro 2023/13/0020), the VwGH clarified that an authorized signatory (entrusted