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 with tax agendas) can also fall under the representative liability of Section 9 BAO as an arbitrary representative within the meaning of Section 83 BAO – however, this does not reduce the managing director’s obligations.

For details on the decision, considerations on the distinction from the case law on Section 67 (10) ASVG and practical consequences, read our article here.