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The Federal Fiscal Court as Asset Creditor First Class

The Federal Fiscal Court was the first supreme court to rule against extending the residual debt exemption to asset liabilities, therefore confirming the insolvency debtor's liability for tax claims beyond the proceedings. The judgment clarifies that the legally specified range of residual debt exemption cannot be extended to asset liabilities with reference to the general objective of the Insolvency Code.

by Dr. Andreas Schwarz/Arne Joachim Hammerich

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