LIMITATION OF TAX LIABILITY OF MANAGEMENT BOARD MEMBERS

LIMITATION OF TAX LIABILITY OF MANAGEMENT BOARD MEMBERS

The services offered are designed to limit the tax-related criminal liability of management board members as well as the company itself under the Criminal Code, criminal and fiscal liability under the Penal and Fiscal Code, liability of collective entities under the provisions of the Act on liability of collective entities and liability for failure to report tax schemes (MDR) under the Tax Ordinance.

• Persons exercising supervisory control in companies also bear tax liability. For example, in addition to the perpetrator (e.g. an accounting employee), a a member of the supervisory or management board may also be held liable.
• The acts for which one may be held liable for are not only deliberate acts of tax evasion, but also lack of due diligence in the broader sense.
• In the practice of the tax authorities, often when irregularities are detected in a company, criminal and fiscal proceedings are initiated against the members of the management board (under “upward liability”).

The services offered (tax support) include:

• Tax review of procedures, tax and legal processes in force within the Client’s current business.
• Introduction of new regulations and provisions into the Client’s documents or new tax procedures.