May 25, 2021 – The book is a guide and companion in the life of a managing director, the third edition of which now contains the current legal situation, case law and literature. In addition to the representation of the rights, duties and liability of the GmbH managing director, checklists, sample briefs and legal sources help in daily practice.
ADVERTISING
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- In the third, updated edition
published: The GmbH–
Managing Director (Cover: Linde).
Click to enlarge.
The third edition of the book “Der GmbH -manager –rechte und Oblichten” has been published. The current legal situation, new case law and updated literature were incorporated. The focus is on a clear and understandable presentation, it says in the blurb.
In the foreword, the authors write that the fundamental risk assumption by the company does not mean a general exemption from liability for shareholders and managing directors of a GmbH, the most popular legal form in Austria, could lead to tragic misjudgments.
The managing director often gets caught in the tension between legal regulations, shareholder will and personal liability risk. It is therefore essential for him to know his rights and obligations and to be able to assess the dangers of his actions.
Above all, the book aims to be a practice-oriented guide for the GmbH managing director in dealing with his shareholders, controlling bodies, creditors and co-managing directors.
Content classification
After a presentation of the basics of management and representation, the second section deals with the appointment, dismissal and resignation of the managing director, the managing director’s contract and the tax and social security treatment of the managing director.
Obligations under company law such as due diligence and duty of loyalty, obligations under public law and the shareholders’ right to issue instructions are the subject of the third section, before reorganization procedures and insolvencies are dealt with in the fourth chapter on “GmbH in Crisis”.,
Finally, in the “Liability” section, in addition to liability under civil law and public law, questions of compliance and data protection law are also dealt with and options for limiting liability are discussed.
Comprehensive service part
The appendix contains a large number of checklists, for example on considerations that should be made before accepting an appointment as managing director, on social security and taxation, tasks, allocation of departments or duties in the financial year.
Sample briefs, a compilation of “frequently asked questions”, Internet links and an overview of important provisions in some legal sources such as the GmbH Act, Federal Tax Code, ASVG and GSVG as well as the Criminal Code complete the book.
An extensive bibliography is also worth mentioning.
the authors
The editors are G&W Steuerberatungs GmbH, which specializes, among other things, in advising small and medium-sized corporations, and Hasch & Partner Anwaltsgesellschaft mbH, which specializes in the field of commercial law.
From G&W Steuerberatung, tax consultants, specialist lecturers and authors Oliver Ginthör and Matteo Böhm collaborated on the book.
Authors from the law firm Hasch & Partner are the lawyer and university lecturer Alexander Hasch, the lawyer and university lecturer Johannes Wolfsgruber and trainee lawyer Christoph Gratzer.
The book
“The GmbH managing director – rights and obligations”
- G&W tax advice. Hasch & Partner (Editor)
- 3rd edition 2021, Smart Internet Services Ges.mbH Vienna
- 288 pages
- ISBN: 978-3-9504736-5-0
- Price: 32 euros
- Product page at the publisher with ordering option
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