{"id":11838,"date":"2021-08-25T15:00:43","date_gmt":"2021-08-25T13:00:43","guid":{"rendered":"https:\/\/www.brrs-rechtsanwaelte.de\/?page_id=11838"},"modified":"2023-05-08T13:44:55","modified_gmt":"2023-05-08T11:44:55","slug":"managing-director-and-tax-advisor-liability","status":"publish","type":"page","link":"https:\/\/www.brrs-rechtsanwaelte.de\/en\/services\/managing-director-and-tax-advisor-liability\/","title":{"rendered":"Managing Director and Tax Advisor Liability"},"content":{"rendered":"<section class=\"l-section wpb_row height_medium full_height valign_bottom color_primary with_img\"><div class=\"l-section-img\" role=\"img\" aria-label=\"Image\" data-img-width=\"2560\" data-img-height=\"1707\" style=\"background-image: url(https:\/\/www.brrs-rechtsanwaelte.de\/wp-content\/uploads\/2021\/05\/BRRS_24Aug2020_0011_prv-scaled.jpg);background-repeat: no-repeat;\"><\/div><div class=\"l-section-overlay\" style=\"background:rgba(16,117,137,0.55)\"><\/div><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-12 wpb_column vc_column_container us_animate_fade\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"w-separator size_medium\"><\/div><h1 class=\"w-post-elm post_custom_field us_custom_d85ca867 type_text rechtsgebiete-titel color_link_inherit\"><span class=\"w-post-elm-value\">Managing Director and Tax Advisor Liability<\/span><\/h1><h2 class=\"w-post-elm post_custom_field us_custom_e8c7e346 type_text rechtsgebiete-subline color_link_inherit\"><span class=\"w-post-elm-value\">Active Crisis Management for Security<\/span><\/h2><\/div><\/div><\/div><\/div><\/div><\/section>\n<section class=\"l-section wpb_row height_large color_alternate\" id=\"intro\"><div class=\"l-section-overlay\" style=\"background:#ffffff\"><\/div><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_flex valign_top type_default stacking_default\"><div class=\"vc_col-sm-12 vc_col-lg-offset-2 vc_col-lg-8 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><p>In certain crisis situations, the management of a limited liability commercial entity has the right and indeed the obligation to file for bankruptcy. If something goes wrong at this point, we are ready to step in: either as consultants to defend against such claims or as insolvency administrators to assert and enforce them.<\/p>\n<p>The previous regulations regarding the liability of managing directors were confusing and characterized by exceptions that had been developed by judicial decisions. The regulation found in Section 15b InsO has been in effect since January 1, 2021. One element is that exceptions to liability have been abolished (for example, payment of employee contributions and payments to fiscal authorities); another is that payments may still be made in the ordinary course of business if the insolvency petition is filed in good time.<\/p>\n<p>The regulation is supplemented by Sections 1 and 102 Act for the Stabilization and Restructuring of Companies [<em>Gesetz \u00fcber den Stabilisierungs- und Restrukturierungsrahmen f\u00fcr Unternehmen; StaRUG<\/em>], which provide that management has a duty to carry out early crisis detection and crisis management and that the consultants designated in this context must call management\u2019s attention to any imminent insolvency.<\/p>\n<p>The decision of the Federal Court of Justice [<em>Bundesgerichtshof; BGH<\/em>] of January 26, 2017 (IX ZR 285\/14, BGHZ [Decisions of the Federal Court of Justice (Civil Cases)] 213, 374 et seqq.) takes up the issue of the obligation of any accountant preparing financial statements as set forth in Section 102 StaRUG. A breach by the accountant preparing the financial statements may result in liability claims.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Managing Director and Tax Advisor LiabilityActive Crisis Management for Security In certain crisis situations, the management of a limited liability commercial entity has the right and indeed the obligation to file for bankruptcy. If something goes wrong at this point, we are ready to step in: either as consultants to defend against such claims or...","protected":false},"author":2,"featured_media":11589,"parent":11813,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-11838","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Director and Tax Advisor Liability - BRRS Attorneys<\/title>\n<meta name=\"description\" content=\"Comprehensive consultation and representation for director and tax advisor liability. Risks, breaches of duty, and defense strategies. 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