Imagine someone in Austria, let's call him Franz, registers a company in another, non-EU country.
He sells some services in the name of the company. The company gets paid by its customers (the money goes to the bank account of that company).
Franz does not pay himself a salary, nor does he take money out of the company in any other way.
The company pays all required taxes in the country it is registered it. Also, Franz puts money into the company.
Franz has a job in Austria and his employer deducts all required taxes and fees from his salary. Whatever money Franz receives from his employer is already after-tax.
Does Franz need to pay taxes/fees in Austria for the earnings of his company, if he does not get any revenue from it (neither salary, nor dividends, nor other money flows from the company to him)?
If yes, what taxes or fees does he need to pay?
Note: If you don't know the Austrian regulations, but know German ones, please provide the answer for Germany (as the laws are similar in both countries).