TTK article 625: The limited company manager must fulfill the obligations arising from the company contract and the law.
Types of Liability
- Towards the company (parallel to TTK article 553)
- Tax debts (VUK article 10)
- SGK premium (5510 SK article 88)
- Third party damages
Tax/SSI Joint Liability
- If the company does not pay the debt, the manager is personally liable
- Assets may be seized
- Warning → payment period
Change of Manager
- Liability for the period of the old manager continues
- Liability after the registration date falls to the new manager
Supreme Court 11. HD and Council of State 4th Chamber
The chambers accept that the director is personally responsible for the tax/SGK debts arising "during his/her duty".
Commercial law lawyer is recommended.