Select Country
Montenegro
Montenegro
Albania
Albania
Austria
Austria
Bulgaria
Bulgaria
Croatia
Croatia
Czech Republic
Czech Republic
Hungary
Hungary
Poland
Poland
Romania
Romania
Serbia
Serbia
Slovakia
Slovakia
Slovenia
Slovenia
General managers

General managers

Last reviewed 21 Aug 2023

Civil law

General managers enter into employment agreement

Social insurance

Yes.

Income tax

Subject to tax on employment income.

VAT

No VAT

Work permit

Work permit is required for general managers who are locally employed.

Residence permit / Settlement permit

Residence permit is needed for the obtaining work permit

Liability

in case of negligence, e.g. with respect to employer’s taxes, delay in declaring insolvency, in case of insolvency generally with respect to VAT and payroll-related taxes

Minimum remuneration

None

Want to compare?

Analyze and compare tax systems among CEE countries

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

Show locations

Dusanka Ivovic

Partner

Contact

The TPA Group
Wiedner Guertel 13, Turm 24
1100 Vienna

Opening Hours:

Mo-Th: 08:00 – 17:00

Fr: 08:00 – 14:00

Leave us a message

© 2022 TPA Steuerberatung GmbH. All Rights reserved.