Abgabenzahlungspflicht und Zahlungsverbot bei Insolvenzreife der AG und GmbH

The author examines the contentious issue of whether the managing director of an insolvent public limited company (AG) or limited liability company (GmbH) is required to fulfill their tax obligations, or whether they are prohibited from doing so under Section 92 (2) of the Stock Corporation Act (AktG) and Section 64 Sentence 1 of the Limited Liability Companies Act (GmbHG). Following a presentation of the fluctuating case law and the academic discussion on this topic, the author conducts a critical examination of the prevailing opinion today. Building on this, the author develops their own concept to clarify the relationship between the prohibition of payments and the obligation to pay. In doing so, they also thoroughly address the legal consequences of prohibited payments.