The GmbH shareholder's right to information is governed by the principle of proportionality. If the burden on the company and the interference with its interests are disproportionate to the shareholder's interest in information, no right to information exists. Personal documents of the company's managing directors and employees are also excluded from inspection.11.
Likewise, the shareholder has no right to instruct the management to authorize the tax advisor and the relevant bank employees to provide any information to the requesting shareholder.
Higher Regional Court of Vienna, May 26, 2025, 6 R 161/25b
1 Supreme Court 6 Ob 7/96.
