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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.
Choose a market
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
- 1Election by the general meeting of the shareholder-elected members
- 2Registration in the Firmenbuch
- 3Declaration of independence against the Corporate Governance Code criteria
- 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.