Liability for tax debts of a GmbH

As a legal representative, the managing director of a GmbH is generally not liable for the debts of the GmbH. In exceptional cases, the tax office can issue a notice of liability.

The managing director is only liable for the debts of the GmbH in very limited cases. This also applies to tax debts. If the assets of the GmbH are insufficient or the GmbH is insolvent, the tax offices check the condition for the claim of the managing director for tax liabilities of the GmbH. The tax office can then claim sales tax, wage tax or corporate income tax from the company’s legal representative.

The claim of tax debts is lawful if the managing director committed a fault. There may be fault if the managing director fails to register the required income tax or sales tax. Even if a tax has been set by the tax office, which may be illegal, the managing director must check possibilities for an objection and file it if necessary. Our law firm can check the legality of the notices in the corporate crisis and file an objection to the notices from the tax office.

Even if the managing director accepts the tax claims registered by the tax office for the insolvency table without contradiction on the examination date, there may be fault. The managing director of the GmbH affected by the insolvency can object to the registration of a tax claim.

As a specialist law firm for tax law, we advise managing directors on their rights and obligations to avoid a claim by the tax office because of the tax debts. It is important that the managing director acts in the event of a crisis and insolvency and takes the necessary steps on time so as not to be held liable for the GmbH’s debts.