Countless laws, legal interpretations, court decisions - find your way out of the jungle with AREA Bollenberger at your side.
- Allocation to collective bargaining agreements
- Occupation group classification
- Flexitime rules
- Working Hours Act
- Wage and Social Dumping Law
- Employing foreigners
- Termination by employer
- Termination by employee
- Dismissals
The managing director of a GmbH (limited liability company) is liable on the basis of their executive role. This function comes with rights and obligations.
If the managing director exceeds the restrictions imposed by law, directives and annual general meeting, or the restrictions in a partnership agreement or articles of association, or breaches their duty of care, they can be held liable.
Ignorance does not protect you from the law
The obligations and liability risks as well as strategies to avoid them are explained in Margit Bollenbegrer's book.
"Geschäftsführerhaftung - Die Haftung des Geschäftführers, der Gesellschaft und der Gesellschafter der GmbH" (6th edition)
Insolvency proceedings:
- Restructuring process with self-administration.
- Restructuring process without self-administration.
- Bankruptcy
- Personal bankruptcy
Insolvency law
- Estate and bankruptcy claims
- Taxes and insolvency:
Input tax recalculation
Restructuring profit income tax
Input tax on the quota paid
Preliminary VAT return before and after opening proceedings
- GmbH (Ltd) managing director and insolvency (liability)
- Management compensation before and after insolvency opening proceedings
- Step by step: Business before insolvency
- Contestation facts
- Early warning system AMS (Public Employment Service Austria)
- Closure of the company: possibility of liquidator termination
The legal form of a company is decisive for taxation, liability issues and running costs. Our wide ranging way of looking at the issues ensures the optimal selection of the legal form for your company. We advise you on all commercial law matters from the purchase or sale of a company to business succession.
Classification in:
- Employment relationship, employee, independent
- Work contract with trade certificate
New self-employed
- ASVG (General Social Insurance Act) or GSVG (Federal Act for Social Insurance for Persons Engaged in Trade and Commerce) compulsory insurance
- Types of pension and additional earnings
- Pension optimized child
- Voluntary further and higher insurances
- Unemployment insurance for self-employed
- Assessment basis for social security (profit distribution)
- Small business regulation (exception from compulsory insurance)
Tax law is subject to constant changes. Being aware of these laws is not enough; legislative changes must be observed proactively in order to act in good time.
The main taxes are
- Income tax
- Corporate tax
- Property income tax
- Value added tax
- Real estate transfer tax
Financial criminal law is steadily being intensified. Audits and the initiation of financial criminal proceedings are increasing.
If there is a financial criminal law case, AREA Bollenberger supports:
- Clarification of criminal offenses
- Determination of the reduced amount
- Preparing voluntary disclosures
- Correspondence with criminal authorities
- Representation at criminal proceedings
- Representation at ‘Spruchsenats’ proceedings
In addition to the regular tasks of a tax advisor, we would like to be your advisor in all business matters and to be your coach in the further development of your company.
The GDPR affects every company.
Below is the to-do list for the GDPR data protection regulations:
- Establish a data processing directory (if necessary: appointment of a data protection officer)
- Data protection impact assessment
- Every employee must sign the following: ‘Data protection declaration for employees’
- Declaration of commitment by employees to data secrecy and to protect business and company secrets
- Proof of employee training
- Completion of the email signature
- Information obligation for websites
- Obtaining written consent when processing sensitive data
- Permission for video surveillance or image processing
- Conclusion of order processing contracts
- Right of the person concerned to information
- Does the person concerned have the right to object?
- Right to deletion, correction, restriction of processing
- Data loss: report to the supervisory authority
- Is data being transferred to other EU countries?
- Ongoing checks of the data application test scheme’s legitimacy
The AREA Bollenberger team is happy to support you.
“Ignorance does not protect you from the law“ – a quote from Margit Bollenberger’s book “Managing Director’s Liability”. We conscientiously inform you about liability issues that arise as holding the function of a managing director, point out any industry risks and risks in everyday business. Together, we find ways to limit liability.
As part of the fiscal contractual relationship, we draw up contracts and initiate entries in the company register and applications and registrations with various authorities. We set up and check contracts for you so there will be no nasty surprises.
The legal form of a company is decisive for taxation, liability issues and running costs. Our wide ranging way of looking at the issues ensures the optimal selection of the legal form for your company. We advise you on all commercial law matters from the purchase or sale of a company to business succession.
In financial criminal matters, we will be your collaborator, who will not get cornered when things get difficult.
We look forward to hearing from you!
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