Assignment is the transfer of a claim from the previous creditor (assignor) to a new creditor (assignee) while retaining its content (Section 1392 ABGB).
Is VAT due for transactions from an assignment?
Who is the debtor of the VAT with regard to the underlying transaction subject to VAT? Is the assignee liable for the payment of this VAT?
Read here.
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
26. January 2026