Germany
Maximilianstr. 280539 MĂĽnchen
Germany+49 89 4444 373-20
Kanzlei Verbracken & Partner
Insolvency due to tax debts: find a way forward with us.
Is the tax authority demanding money you cannot pay? An account attachment, additional assessment or personal liability notice can put your entire financial plan under pressure. We help you gain clarity and approach the next steps in an organised way.
Insolvency due to tax debts is one possible solution, but it is not always the first route. We explore alternatives with you and guide preparation of a suitable debt-relief strategy. We coordinate the relevant lawyers and tax professionals for individuals, self-employed people and directors.
Tax demands and enforcement: establish your starting point
What has been assessed, what is estimated, and which deadlines apply? We organise assessments, reminders, attachments and outstanding returns with you. Your own tax debts are distinguished from personal liability for company taxes.
We coordinate assessment of the claims and possible remedies with the relevant professionals. This identifies immediate priorities. Do not wait for a later appointment where deadlines are already running.
Before insolvency: which options can be considered?
An additional tax demand does not always require immediate insolvency. We coordinate assessment of whether a viable solution outside proceedings is possible. Depending on the facts, this may include correcting inaccurate assessment bases or applying for deferral.
Deferral under section 222 AO is subject to conditions and is unavailable for certain tax claims. Tax authorities do not grant it automatically. We combine professional assessment with a realistic view of your ability to pay and other creditors.
Can insolvency cover tax debts?
Tax debts are not generally excluded from discharge. The individual claim, when it arose and statutory exceptions are decisive. We arrange an assessment of each liability rather than promising blanket relief.
German discharge may cover tax liabilities classified as insolvency claims. It does not automatically eliminate new tax obligations arising after proceedings begin. We consider the solution against your overall debt position.
Tax evasion: assess debts and criminal proceedings separately
Unpaid taxes do not automatically constitute tax evasion. If criminal tax proceedings are under way, we coordinate your debt-relief strategy with the professionals responsible for your defence. Tax claims, fines and personal liability require separate treatment.
After a final conviction for a tax offence under sections 370, 373 or 374 AO, the related tax claim may be excluded from German discharge under section 302(1) InsO; the special legal basis must be registered. Criminal fines are also excluded. We coordinate individual assessment with the appropriate specialists.
Personally liable for your company’s taxes?
Is the tax authority pursuing you for your GmbH’s or UG’s tax debts? We distinguish company and personal obligations while considering their connections. A personal liability notice requires its own assessment; corporate insolvency does not automatically resolve your liability.
We coordinate assessment under sections 34 and 69 AO and review obligations such as personal guarantees or directors’ liability with you. Potential objections and remaining debts form part of one roadmap.
EU insolvency and tax debts: an individual assessment
Substantial tax debts call for a view of your whole situation. In our insolvency advice, we consider German solutions and possible EU insolvency where your actual circumstances and legal requirements support it.
Moving alone does not erase a claim. COMI, jurisdiction, applicable law and discharge exceptions require careful assessment. Tax duties and criminal liability remain separate issues. We coordinate the relevant countries’ perspectives.
Book your initial consultation: clarify the next steps
Talk to us before the pressure grows further. Prepare tax and liability notices, reminders, attachment documents and an overview of other debts. If something is missing, we discuss further preparation with you.
The free initial conversation establishes your starting point and potentially useful assessments. Scope and fees for further work are agreed separately. An appointment does not automatically stop enforcement or suspend statutory deadlines.
Sources and legal foundations
Sources checked: 31 October 2026
Let us plan your next step together.
Tell us about your situation. We listen, organise the open questions and discuss how we can guide you personally. Book your free initial consultation.