Germany
Maximilianstr. 280539 München
Germany+49 89 4444 373-20
Kanzlei Verbracken & Partner
Social-security contributions and section 266a StGB
Outstanding social-security contributions can have consequences beyond company debt. Contribution type, due dates and responsibility must be distinguished carefully.
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Employee and employer contributions
Section 266a StGB distinguishes different offences. For employee contributions, criminal liability does not depend on wages actually having been paid. For employer contributions, the law specifies further conditions involving incorrect information or unlawful omissions. All arrears should therefore not be treated identically.
Assess personal risks
Alongside contribution assessments, personal civil claims and investigations may arise. Payroll records, reports to collecting agencies, due dates and available liquidity help assess the situation. Tax advisers and lawyers may perform different roles.
Connect this with insolvency planning
Before including a claim in a debt-relief strategy, legal professionals assess its basis, particularly where an intentional tort is alleged. We bring the information together and consider ongoing corporate and personal proceedings.
Your situation deserves a clear next step.
We assess your circumstances personally and involve the appropriate professionals for legal and tax questions.
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