{"id":6404,"date":"2026-10-21T09:57:08","date_gmt":"2026-10-21T07:57:08","guid":{"rendered":"https:\/\/teamkindl.legal\/?p=6404"},"modified":"2026-11-10T10:04:46","modified_gmt":"2026-11-10T09:04:46","slug":"women-in-tax-and-accounting-managing-directors-of-limited-liability-companies-gmbh-in-corporate-groups","status":"publish","type":"post","link":"https:\/\/teamkindl.legal\/en\/news\/women-in-tax-and-accounting-managing-directors-of-limited-liability-companies-gmbh-in-corporate-groups\/","title":{"rendered":"Women in Tax and Accounting \u2013 Managing Directors of Limited Liability Companies (GmbH) in Corporate Groups"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">On October 21, 2026, the third session of the <strong class=\"\">Women in Law Austria<\/strong> series took place as part of Women in Tax &amp; 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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong class=\"\">Dr Caroline KINDL<\/strong>, partner at KINDL.trusted, and <strong class=\"\">Mag Barbara GANGL<\/strong>, judge at the Federal Finance Court in Vienna, examined the topic from the perspectives of legal counsel and case law. <strong class=\"\">MMag Barbara CECH<\/strong>, Vice President of the Finance Business Unit at OMV AG, who moderated the morning session, bridged the gap to corporate practice.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The discussion centered on questions regarding when managing directors are personally liable for the company&#8217;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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Many thanks to the speakers and the moderator for their fascinating insights, and to OMV AG for their hospitality and participation. We&#8217;re already looking forward to the next session!<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dr Caroline KINDL during her presentation: Tax Liability and Criminal Tax Law<\/p>\n","protected":false},"author":8,"featured_media":6405,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[55],"tags":[],"class_list":["post-6404","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"_links":{"self":[{"href":"https:\/\/teamkindl.legal\/en\/wp-json\/wp\/v2\/posts\/6404","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/teamkindl.legal\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/teamkindl.legal\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/teamkindl.legal\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/teamkindl.legal\/en\/wp-json\/wp\/v2\/comments?post=6404"}],"version-history":[{"count":1,"href":"https:\/\/teamkindl.legal\/en\/wp-json\/wp\/v2\/posts\/6404\/revisions"}],"predecessor-version":[{"id":6406,"href":"https:\/\/teamkindl.legal\/en\/wp-json\/wp\/v2\/posts\/6404\/revisions\/6406"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/teamkindl.legal\/en\/wp-json\/wp\/v2\/media\/6405"}],"wp:attachment":[{"href":"https:\/\/teamkindl.legal\/en\/wp-json\/wp\/v2\/media?parent=6404"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/teamkindl.legal\/en\/wp-json\/wp\/v2\/categories?post=6404"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/teamkindl.legal\/en\/wp-json\/wp\/v2\/tags?post=6404"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}