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Glossary of Tax Advisory Terms

Explore the key terms of tax advisory explained clearly – for clear and informed communication in tax matters.

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Haftung der GmbH-Geschäftsführung für IKS

Die GmbH-Geschäftsführung kann für Mängel im Internen Kontrollsystem (IKS) haftbar gemacht werden. Das IKS dient der Überwachung und Risikominimierung im Unternehmen. Vernachlässigt die Geschäftsführung ihre Pflichten, drohen persönliche Haftungsrisiken.

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