Spezielle Haftungsfragen im Rahmen der Konkursverschleppung

1. liability under insolvency, civil and tax law or criminal law: if the conditions for insolvency (insolvency or over-indebtedness) are met, a petition in bankruptcy must be filed within 60 days (120 days in the case of natural disasters). If this is not done, the company is deemed to be in bankruptcy and its representatives are liable for any resulting damage. As a result of the new Criminal Code, procrastination in bankruptcy is no longer a criminal offense. The most important norm with the two most essential elements of crime is regulated in 159 StGB. 2 Special liability issues and liability risks: This chapter shows that, in addition to the representatives of the company's corporate bodies, several other groups of persons may be subject to liability, even though they are not affected by the obligation to file for bankruptcy. In addition to the obvious interest groups of shareholders and supervisory board members, there are also other groups of persons who must be considered.