The legal form of the GmbH is popular, as it is only liable with the share capital. However, a GmbH needs a managing director who acts in its interest. In some cases, the managing director is not limited in his liability and can also be held liable with his assets – for example in the event of insolvency or tax evasion. In the present case, the tax office had held a former managing director liable.
Source: js-steuerberater.de
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