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Can you sit on a board there?

Pick a market. You get the residency test, the nationality test, the work-authorisation position, the appointment steps in order, and the frictions that actually delay appointments — each cited to the instrument that creates it.

Open to foreign directorsAT

No nationality or residency test applies to a supervisory board member. Language and the works-council relationship are the practical constraints, not the law.

Residency test
None.
Nationality test
None.
Work authorisation
A supervisory board member attending meetings requires no permit. A Vorstand appointment for a non-EU national does, under the Red-White-Red Card regime.
Board language
Supervisory board meetings and minutes are in German, and works-council delegates work in German.
Tenure limit once appointed
No fixed cap. The Code requires each supervisory board member to declare independence annually against published criteria, with long service among the factors considered.
Time commitment
Typically 4–6 supervisory board meetings a year plus committees.
What a seat pays
€30,000 – €70,000 a year for an ordinary supervisory board member of an ATX company, with the chair at two to three times that.
Tax on your fees
Supervisory board fees paid to a non-resident are subject to Austrian withholding, and the VAT treatment of supervisory board members warrants advice.

The appointment steps, in order

  1. 1Election by the general meeting of the shareholder-elected members
  2. 2Registration in the Firmenbuch
  3. 3Declaration of independence against the Corporate Governance Code criteria
  4. 4For a supervised financial institution, FMA fit-and-proper assessment

What actually gets in the way

  • Supervisory board meetings and minutes are in German, and works-council delegates work in German
  • The empty-chair sanction means a non-compliant election simply does not take effect, so gender arithmetic governs the next appointment
  • Austrian supervisory board members carry personal liability on the same statutory basis as German ones

The instruments behind these answers

  • Aktiengesetz (Austrian Stock Corporation Act) Establishes the two-tier structure: the Vorstand manages the company and the Aufsichtsrat appoints, monitors and may make defined transactions subject to its consent. (Republic of Austria)
  • Arbeitsverfassungsgesetz § 110 The works council delegates one supervisory board member for every two elected by shareholders, giving employees one third of the supervisory board. (Republic of Austria)
  • Gleichstellungsgesetz von Frauen und Männern im Aufsichtsrat (GFMA-G) Requires at least 30% of each gender on the supervisory boards of listed companies and companies with more than 1,000 employees, where the board has at least six shareholder-elected members and each gender makes up at least 20% of the workforce. A non-compliant election is void and the seat remains unfilled. (Republic of Austria)
  • Österreichischer Corporate Governance Kodex Comply-or-explain, with binding L-rules reflecting statute and C-rules requiring explanation. Sets independence criteria for supervisory board members and requires a declaration of independence and a published qualification profile. (Austrian Working Group for Corporate Governance)

Reviewed against primary sources in September 2026. This is governance decision-support, not legal or tax advice. Rules change and transitional provisions frequently apply — verify against the primary instrument before you rely on it.

Eligibility is only the first question

Being allowed to sit on a board there is not the same as being read for one.

The mobility index answers the second question: whether your record is legible to a board in that market, whether you hold what it is currently short of, and whether you can do the job in the language its board works in.