Germany
Maximilianstr. 280539 München
Germany+49 89 4444 373-20
Kanzlei Verbracken & Partner
VAT debts and personal tax liability
For VAT claims, first establish whether the company or you personally are being pursued. The notice, period and alleged breach matter.
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Tax debt does not automatically mean director liability
Section 69 AO can impose personal liability where intentional or grossly negligent breaches of tax duties cause tax not to be assessed or paid, or not on time. The mere existence of VAT debt is insufficient. A liability notice must therefore be considered separately from the tax assessment.
Returns, assessments and refunds
Relevant records include VAT returns, annual filings, payments, estimated assessments and refund claims. Old tax debts, new taxes and claims of the insolvency estate do not necessarily follow the same rules. Review objection and payment deadlines immediately.
Tax claims and discharge
Germany does not exclude all tax claims from discharge. Section 302 InsO contains a specific exception for certain final tax-crime convictions connected to the claim. For EU proceedings, applicable law, claim type and recognition need individual assessment.
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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