On October 21, 2026, the third session of the Women in Law Austria series took place as part of Women in Tax & Accounting. Participants attended in person at OMV AG and online via Microsoft Teams. The session focused on the tax liability of management and the risks under financial criminal law in a group-affiliated GmbH.
Dr Caroline KINDL, partner at KINDL.trusted, and Mag Barbara GANGL, judge at the Federal Finance Court in Vienna, examined the topic from the perspectives of legal counsel and case law. MMag Barbara CECH, Vice President of the Finance Business Unit at OMV AG, who moderated the morning session, bridged the gap to corporate practice.
The discussion centered on questions regarding when managing directors are personally liable for the company’s tax obligations and where the line is drawn with regard to criminal tax law. The combination of practical experience, case law, and a corporate perspective provided a multifaceted view of the topic.
Many thanks to the speakers and the moderator for their fascinating insights, and to OMV AG for their hospitality and participation. We’re already looking forward to the next session!
