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General managers

General managers

Last reviewed 21 Aug 2023

Civil law

Service agreement

Social insurance

Governed as well as contributions paid by employees

Management board members (stock company) and supervisory board members: social and health insurance

Income tax

Progressive taxation based on income regardless of the tax residence status (15% and 23%). Tax base is calculated in the same way as for employees, including all fringe benefits.

VAT

Employee: no VAT

Work permit

No work permit needed for EU/EEA/Swiss citizens

Residence permit / Settlement permit

Automatic right of residence and settlement for EU/EEA/Swiss citizens (in case of stay longer than 30 days announcement obligation arises)

Liability

In case of negligence

Minimum remuneration

No minimum – appropriate remuneration is tax deductible for the company

Contact us

As your partner, we are on an equal footing, and we can support and assist you to achieve your business goals. Grow with us – and continue to boost your success

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Contact

The TPA Group
Wiedner Guertel 13, Turm 24
1100 Vienna

Opening Hours:

Mo-Th: 08:00 – 17:00

Fr: 08:00 – 14:00


© 2022 TPA Steuerberatung GmbH. All Rights reserved.