Schleswig-Holstein Higher Administrative Court overturns liability notice for tax office GmbH managing director — liability notice for tax office GmbH managing director
- Patricia Lederer
- Sep 4
- 2 min read
Why the Higher Administrative Court overturned the liability notice of the tax office GmbH managing director
Frankfurt am Main
September 4, 2025
Why the Higher Administrative Court overturns the liability notice from the tax office GmbH managing director (liability notice from the tax office GmbH managing director)
The Higher Administrative Court of Schleswig-Holstein ruled on April 23, 2025 (case no. 6 LA 4/24) : A liability notice issued by the tax office to a GmbH managing director is unlawful if the tax office does not provide a comprehensible explanation as to why exactly this managing director – and not other possible liable debtors – is being held liable.
If this justification is missing, the decision will be overturned.
What happened?
A young managing director was held liable for his GmbH's trade tax debts. The tax office issued a liability assessment for tens of thousands of euros. However, the justification for the assessment failed to explain why other responsible parties —e.g., former managing directors or the father who was the de facto managing director—were not taken into account.
The Administrative Court overturned the decision – and the Higher Administrative Court of Schleswig-Holstein confirmed: Without proper justification for the discretionary decision, a liability notice is untenable.
Why this ruling is so important
The tax office cannot simply “pick out” a managing director.
Every liability notice from the tax office of a GmbH managing director must be clearly justified.
Adding reasons later in the process is not sufficient.
Managers and entrepreneurs can defend themselves – successfully.
What does this mean for companies and managers?
Liability notices are a sharp weapon for the tax office. This ruling demonstrates that many notices are vulnerable to challenge because the reasoning is missing or incorrect.
TaxPro gets you out of this situation: We review every liability notice, expose errors of discretion, and defend managing directors against excessive demands from the tax office.
Conclusion
The Higher Administrative Court of Schleswig-Holstein has given entrepreneurs a boost 👉 Without a comprehensible justification, a liability notice from the tax office against a GmbH managing director is unlawful 👉 Managing directors do not have to put up with everything - especially not with sloppily justified notices.
TaxPro is your protective shield against the tax office.
Further links:
