Recent amendments to the Tax and Social Security Procedure Code notably broadened joint liability of third parties for company’s tax and/or social security liabilities arising from actions hampering discharge of such liabilities. The amendments became effective as of 4th August 2017.
The joint liability of general managers, board members, commercial agents and commercial representatives (collectively “representatives”) for outstanding tax and social security liabilities of the company resulting from actions in bad faith leading to failure to collect taxes and social security contributions is now extended to shareholders as well. The scope of representative’s actions in bad faith leading to their joint liability for unpaid tax and/or social security liabilities of the company is also broadened. See the full document HERE