{"id":14583,"date":"2026-09-29T07:26:16","date_gmt":"2026-09-29T07:26:16","guid":{"rendered":"https:\/\/www.mth-partner.de\/?p=14583"},"modified":"2026-09-29T07:26:16","modified_gmt":"2026-09-29T07:26:16","slug":"geschaeftsfuehrerhaftung-gmbh-43-15a-15b","status":"publish","type":"post","link":"https:\/\/www.mth-partner.de\/en\/corporate-liability-gmbh-43-15a-15b\/","title":{"rendered":"Managing director liability in a GmbH: When you personally bear liability \u2013 and how to protect yourself"},"content":{"rendered":"<section id=\"hero\" data-elementor=\"hero\">\n<p class=\"lead\"><strong>When is a GmbH managing director personally liable?<\/strong>\u00a0Not automatically, but only if a specific liability condition is met. This is particularly likely in the event of a breach of the management duties (\u00a7 43 GmbHG), a late insolvency application (\u00a7 15a InsO), improper payments after the insolvency has become due (\u00a7 15b InsO), violations of tax obligations, non-deducted employee contributions to social security, and own criminal wrongdoing.<\/p>\n<p>The liability limitation of the GmbH generally protects the shareholders. However, managers can be personally liable if they violate their own statutory or organizational obligations: towards the company in a crisis, towards insolvency administrators and creditors, and under the respective statutory requirements towards the tax authorities and social security institutions for unpaid taxes or social security contributions. Part of these risks can be significantly reduced through organization, documentation, and timely advice.<\/p>\n<\/section>\n<section id=\"auf-einen-blick\" class=\"mth-fact-box\" data-elementor=\"auf-einen-blick\">\n<h2><span class=\"ez-toc-section\" id=\"Auf_einen_Blick\"><\/span>At a glance<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul class=\"mth-checklist\">\n<li><strong>In-house custody:<\/strong>\u00a0The managing director is liable to the GmbH for violating the diligence of a proper businessman (\u00a7 43 GmbHG). The Business Judgment Rule protects him from entrepreneurial discretion decisions based on reasonable information.<\/li>\n<li><strong>Proof burden:<\/strong>\u00a0The company must prove harm and possibly unlawful conduct; the managing director must prove that he or she acted in a lawful or non-guilty manner.<\/li>\n<li><strong>Application for insolvency:<\/strong>\u00a0Without any culpable delay, at the latest three weeks after insolvency has occurred and six weeks after overindebtedness has occurred (\u00a7 15a InsO). These are maximum deadlines, not waiting periods. The obligation is punishable.<\/li>\n<li><strong>Payment ban:<\/strong>\u00a0If, upon the entry into insolvency proceedings, a party makes payments in contravention of \u00a7 15b(1) InsO, they are generally obliged to reimburse the company. The managing director may prove a lesser damage to the creditor (\u00a7 15b(4) InsO).<\/li>\n<li><strong>Resignation does not automatically protect:<\/strong>\u00a0A dismissed managing director can, under the conditions developed by the BGH, also be liable for damages incurred by later creditors if the dangerous situation created by his insolvency delay persists after his departure (BGH, judgment of 23 July 2024, II ZR 206\/22).<\/li>\n<li><strong>D&amp;O insurance:<\/strong>\u00a0Late filing of a claim does not automatically imply that any subsequent payment was knowingly made in a manner that was in breach of the law (BGH, judgment of 19 November 2025, IV ZR 66\/25). The specific insurance terms remain applicable.<\/li>\n<\/ul>\n<\/section>\n<section id=\"wann-haftung\" data-elementor=\"wann-haftung\">\n<h2><span class=\"ez-toc-section\" id=\"Wann_haftet_ein_GmbH-Geschaftsfuhrer_personlich\"><\/span>When is a GmbH managing director personally liable?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"mth-fact-box\">\n<p><strong>Important: Limited company debts are not automatically directors\u2019 debts.<\/strong>\u00a0The managing director is not liable personally solely because the GmbH is unable to pay its bills. Personal liability generally requires a separate basis for liability \u2013 for example, a breach of duty under \u00a7 43 of the GmbHG, a violation of insolvency law obligations, or a separate unlawful act.<\/p>\n<\/div>\n<p>Two terms help in the classification.\u00a0<strong>In-house custody<\/strong>\u00a0is the liability of the managing director towards the GmbH itself, that is, towards the company that he or she manages.\u00a0<strong>External liability<\/strong>\u00a0is the personal liability towards third parties, such as creditors of the GmbH, the tax authorities or the social security institutions.<\/p>\n<p>The most important liability areas can thus be summarized as follows:<\/p>\n<ol class=\"mth-process\">\n<li><strong>Liability towards the GmbH:<\/strong>\u00a0The managing director culpably breaches his duties as an organ, and the company suffers damage as a result (managing director \u2192 GmbH \u2192 \u00a7 43 GmbHG).<\/li>\n<li><strong>Liability in the corporate crisis and insolvency:<\/strong>\u00a0Despite insolvency or overindebtedness, the managing director does not file an insolvency application in a timely manner or makes inadmissible payments after the insolvency has become due (managing director \u2192 insolvency status \u2192 \u00a7\u00a7 15a, 15b InsO).<\/li>\n<li><strong>Liability towards tax authorities and social security:<\/strong>\u00a0Company taxes are not paid as a result of intentional or grossly negligent breach of duty (manager \u2192 tax office \u2192 \u00a7\u00a7 34, 69 AO), or employee contributions to social security are deliberately withheld (manager \u2192 social security provider \u2192 \u00a7 823, paragraph 2 BGB, in conjunction with \u00a7 266a StGB).<\/li>\n<li><strong>Liability towards individual creditors:<\/strong>\u00a0Creditors suffer damage because the insolvency application was submitted late (\u00a7 823, paragraph 2, BGB, in conjunction with \u00a7 15a InsO).<\/li>\n<li><strong>Personal criminal liability:<\/strong>\u00a0The managing director himself commits an unlawful act, such as deceiving contractual partners, and is liable for it in addition to the company.<\/li>\n<\/ol>\n<\/section>\n<section id=\"innenhaftung\" data-elementor=\"innenhaftung\">\n<h2><span class=\"ez-toc-section\" id=\"Haftung_gegenuber_der_GmbH_nach_%C2%A7_43_GmbHG\"><\/span>Liability towards the GmbH pursuant to \u00a7 43 GmbHG<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>After\u00a0<a href=\"https:\/\/www.gesetze-im-internet.de\/gmbhg\/__43.html\" target=\"_blank\" rel=\"noopener noreferrer\">\u00a7 43, paragraph 1 of the GmbHG<\/a>\u00a0Managing directors must exercise the diligence of a proper businessperson in matters concerning the company. If they negligently violate this duty, they are liable to the company for the resulting damages; several managing directors are liable as joint debtors (\u00a7 43, paragraph 2, GmbHG). The standard is not the individual abilities of the managing director, but rather what can be expected of a proper business manager in a comparable situation.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Unternehmerisches_Ermessen_die_Business_Judgment_Rule\"><\/span>Entrepreneurial discretion: the Business Judgment Rule<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Not every decision that turns out to be a mistake later on constitutes a breach of duty. The jurisprudence also applies the idea of \u00a7 93, paragraph 1, sentence 2 of the AktG to the managing director of a GmbH: A breach of duty does not exist if the managing director could reasonably assume, based on reasonable information, to act in the best interests of the company when making an entrepreneurial decision. A sufficient basis of information, the absence of conflicts of interest, and a decision that is not unreasonable are prerequisites.<\/p>\n<p>The Business Judgment Rule only applies to\u00a0<strong>entrepreneurial decision-making<\/strong>, Thus, questions where there are several acceptable ways to proceed \u2013 such as an investment, the development of a new market, or the choice of a supplier. It does not protect when the law clearly prescribes or prohibits a specific action. This includes, in particular, the obligation to file for insolvency, the tax obligations, the capital preservation regulations, and the prohibition on payment after entering the insolvency stage. There is no discretion left for the managing director to rely on.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Wer_muss_was_beweisen\"><\/span>Who has to prove something?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In accordance with \u00a7 93, paragraph 2, sentence 2 of the AktG, the company must demonstrate and prove that it has suffered damage that can be attributed to potentially negligent conduct by the managing director. The managing director must then prove that he acted in accordance with the law or that he is not at fault. Therefore, careful documentation of important decisions for managing directors is more than just a formality.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Weisungen_Einverstandnis_und_Entlastung\"><\/span>Instructions, consent, and discharge<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If the Managing Director acts on the instructions of\u00a0<a href=\"https:\/\/www.mth-partner.de\/en\/shareholder-dispute-in-the-gmbh\/\">Shareholders' meeting<\/a>\u00a0or with the consent of all the shareholders, he is generally not liable to the company. However, this only applies insofar as the instruction is lawful and its compliance does not violate mandatory statutory provisions or creditor protection regulations. The managing director is not required to follow a unlawful instruction, and it does not relieve him of liability. This relief effect ends where creditor protection begins: For payments contrary to the capital conservation regulations (\u00a7 30 GmbHG) and for the prohibited acquisition of own shares (\u00a7 33 GmbHG), the managing director remains liable for damages insofar as the compensation is necessary to satisfy the creditors (\u00a7 43, para. 3, GmbHG). The relief granted by the shareholders\u2019 meeting generally excludes claims for damages that were apparent upon a careful examination of the submitted documents.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Geltendmachung_und_Verjahrung\"><\/span>Statute of limitations and limitation period<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The shareholders\u2019 meeting decides on the assertion of claims against the managing director (\u00a7 46 No. 8 GmbHG); in insolvency proceedings, the insolvency administrator asserts the claims. The claims under \u00a7 43 GmbHG expire after five years (\u00a7 43 Abs. 4 GmbHG).<\/p>\n<\/section>\n<section id=\"ressortverteilung\" data-elementor=\"ressortverteilung\">\n<h2><span class=\"ez-toc-section\" id=\"Mehrere_Geschaftsfuhrer_Was_eine_Ressortverteilung_leistet\"><\/span>Several Managing Directors: What a division of responsibilities achieves<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>If several directors are appointed, they can divide the tasks among themselves. A division of responsibilities can be a relief, but it does not completely eliminate responsibility. According to the Federal Court of Justice, effective division of responsibilities requires a clear and unambiguous delineation of tasks that is shared by all directors, ensures the complete performance of tasks by professionally and personally qualified individuals, and upholds the overall management\u2019s authority over non-delegable matters (Judgment of 06.11.2018, II ZR 11\/17).<\/p>\n<p>A written form is not necessarily required thereafter. However, written documentation is regularly the appropriate means of proving the division in the event of a dispute; without it, the managing director is easily able to provide evidence. Even in the event of effective division, each managing director remains obligated to supervise the others. For monitoring the economic situation and the duty to apply for insolvency, each managing director bears the responsibility themselves; in a crisis, the control obligations increase significantly.<\/p>\n<\/section>\n<section id=\"krise\" data-elementor=\"krise\">\n<h2><span class=\"ez-toc-section\" id=\"Geschaftsfuhrerhaftung_in_Krise_und_Insolvenz_%C2%A7%C2%A7_15a_15b_InsO\"><\/span>Managing director liability in crisis and insolvency: \u00a7\u00a7 15a, 15b InsO<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Special liability risks arise when the company falls into economic difficulties. Even before reaching insolvency, it is liable.\u00a0<a href=\"https:\/\/www.gesetze-im-internet.de\/starug\/__1.html\" target=\"_blank\" rel=\"noopener noreferrer\">Section 1 StaRUG<\/a>\u00a0the management, continuously monitoring developments that could endanger the continued existence of the company, and taking countermeasures if necessary. Bankruptcy petition obligation (\u00a7 15a InsO) and payment ban (\u00a7 15b InsO) are two different obligations: the first concerns the timely filing of the petition, the second the handling of the company\u2019s assets upon entering the insolvency stage.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Insolvenzantragspflicht_nach_%C2%A7_15a_InsO\"><\/span>Obligation to file for insolvency after \u00a7 15a InsO<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If the GmbH becomes insolvent or overindebted, the managing director must file for insolvency without any culpable delay \u2013 no later than three weeks after the insolvency has occurred and six weeks after the overindebtedness has occurred (<a href=\"https:\/\/www.gesetze-im-internet.de\/inso\/__15a.html\" target=\"_blank\" rel=\"noopener noreferrer\">Section 15a, paragraph 1 of the InsO<\/a>). The deadlines are maximum deadlines, not general waiting periods: they may only be exhausted as long as a restructuring is carried out seriously and with a justified prospect of success. If it is already clear beforehand that the insolvency cannot be resolved in time, the application must be submitted immediately. Whoever deliberately or negligently fails to submit the application, does not submit it correctly or does not submit it in a timely manner, commits a criminal offense (\u00a7 15a Abs. 4 and 5 InsO).<\/p>\n<p>A company is insolvent when it is unable to meet its due payment obligations (\u00a7 17, para. 2 InsO). It is overindebted when its assets no longer cover its liabilities, unless the continuation is predominantly likely in the next twelve months, given the circumstances (\u00a7 19, para. 2 InsO).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Zahlungsverbot_nach_%C2%A7_15b_InsO\"><\/span>Payment ban under \u00a7 15b InsO<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Upon the entry into insolvency or overindebtedness, the managing director may no longer make payments for the company, unless they are in accordance with the diligence of a proper and conscientious business manager (<a href=\"https:\/\/www.gesetze-im-internet.de\/inso\/__15b.html\" target=\"_blank\" rel=\"noopener noreferrer\">Section 15b, paragraph 1 of the InsO<\/a>). The provision has replaced the former \u00a7 64 of the GmbHG as of January 1, 2021; the case law on the old law is largely continued. The term \u201cpayment\u201d is to be understood broadly and also covers other asset outflows, such as deposits in a balance account maintained in accordance with a plan.<\/p>\n<p>The law distinguishes between two phases:<\/p>\n<ul class=\"mth-checklist\">\n<li><strong>Within the application period:<\/strong>\u00a0Payments in the ordinary course of business, in particular for the maintenance of business operations, are considered to be in accordance with the diligence of a prudent business manager, as long as the managing director takes measures to sustainably eliminate insolvency risk or prepares a bankruptcy application with the required diligence (\u00a7 15b, para. 2 InsO).<\/li>\n<li><strong>After the application deadline:<\/strong>\u00a0If the application is not submitted in time, payments are generally no longer compatible with the diligence of a proper business manager (\u00a7 15b, paragraph 3, InsO).<\/li>\n<\/ul>\n<p>Anyone who makes payments in contravention of \u00a7 15b, paragraph 1 of the InsO is generally liable to reimburse the company (\u00a7 15b, paragraph 4 of the InsO). Unlike under the old law, the managing director can prove that creditors have suffered less damage; in that case, his liability is limited to that damage. The burden of proof lies with the managing director. The claims generally expire after five years; in the case of listed companies, the deadline is ten years (\u00a7 15b, paragraph 7 of the InsO). In practice, the insolvency administrator asserts this \u2013 often years after the relevant payments.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Insolvenzverschleppung_Haftung_gegenuber_Glaubigern\"><\/span>Insolvency evasion: Liability towards creditors<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If the managing director violates the filing requirement, he is also personally liable to the creditors under \u00a7 823(2) BGB in conjunction with \u00a7 15a InsO. Creditors whose claims existed already at the time of insolvency (old creditors) can claim the so-called quota damage, i.e., the amount by which their insolvency ratio has decreased due to the delay. Those who only contract with the company afterwards (new creditors) can, in principle, claim to be treated as if they had not entered into the contract.<\/p>\n<p>This liability does not necessarily end with the departure from office. The Federal Court of Justice has ruled that a dismissed managing director is generally also liable for damages incurred by new investors who entered into contractual relations with the company only after his departure \u2013 provided that the danger situation created by his breach of the duty to report exists even after the damage has occurred (<a href=\"https:\/\/dejure.org\/dienste\/vernetzung\/rechtsprechung?Gericht=BGH&amp;Datum=23.07.2024&amp;Aktenzeichen=II+ZR+206%2F22\" target=\"_blank\" rel=\"noopener noreferrer\">Judgment of 23.07.2024, II ZR 206\/22<\/a>). The fact that the successor also violates the duty to file a report does not exonerate him. The situation is different if the company had recovered significantly in the interim. A reprimand in the crisis therefore does not remove liability for previously committed breaches of duty.<\/p>\n<\/section>\n<section id=\"steuern-sv\" data-elementor=\"steuern-sv\">\n<h2><span class=\"ez-toc-section\" id=\"Geschaftsfuhrerhaftung_fur_Steuern_und_Sozialversicherungsbeitrage\"><\/span>Managing director liability for taxes and social security contributions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Steuern_%C2%A7%C2%A7_34_69_AO\"><\/span>Taxes: \u00a7\u00a7 34, 69 AO<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The managing director is responsible for fulfilling the company\u2019s tax obligations and, in particular, ensuring that taxes are paid from the company\u2019s funds (\u00a7 34 AO). He is personally liable under\u00a0<a href=\"https:\/\/www.gesetze-im-internet.de\/ao_1977\/__69.html\" target=\"_blank\" rel=\"noopener noreferrer\">Section 69 of the AO<\/a>\u00a0only insofar as taxes result from\u00a0<strong>intentional or grossly negligent<\/strong>\u00a0If these obligations are not fulfilled or not paid in a timely manner. The tax office then takes action by issuing a liability notice. The Federal Finance Court\u2019s case law strictly applies to the payroll tax: If the funds are not sufficient to cover full wages, including payroll tax, the wages must be reduced to the extent that the resulting payroll tax can be deducted. For several managing directors, the Federal Finance Court requires a written agreement for tax relief through departmental allocation.<\/p>\n<p>For the conflict with the payment ban, Section 15b, paragraph 8, of the InsO contains a special conflict rule: If taxes are not paid between the onset of insolvency and the decision of the insolvency court, or are not paid in a timely manner, there is no violation of tax obligations, provided that the managing director complies with his\/her reporting obligations under Section 15a of the InsO.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sozialversicherung_%C2%A7_823_Abs_2_BGB_i_V_m_%C2%A7_266a_StGB\"><\/span>Social security: \u00a7 823, paragraph 2, BGB, in conjunction with \u00a7 266a StGB<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The withholding of employees' contributions to social insurance is illegal under\u00a0<a href=\"https:\/\/www.gesetze-im-internet.de\/stgb\/__266a.html\" target=\"_blank\" rel=\"noopener noreferrer\">Section 266a of the Criminal Code<\/a>\u00a0criminal offense. If the requirements of this provision are met, the managing director is also personally liable to the social security institutions for the withheld contributions under \u00a7 823, paragraph 2, BGB. In particular, intent is required; conditional intent is sufficient. Whether and how contributions can be agreed upon in the crisis with the payment ban of \u00a7 15b InsO must be examined on a case-by-case basis; with regard to the former \u00a7 64 GmbHG, the jurisprudence has deemed the payment of employee contributions to be compatible with the diligence of a proper business manager.<\/p>\n<\/section>\n<section id=\"weitere\" data-elementor=\"weitere\">\n<h2><span class=\"ez-toc-section\" id=\"Weitere_Haftungsfallen_im_Alltag\"><\/span>Further liability pitfalls in everyday life<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul class=\"mth-checklist\">\n<li><strong>Missing legal form supplement:<\/strong>\u00a0The company\u2019s name must contain the designation \u201elimited liability company\u201c or an intelligible abbreviation (\u00a7 4 GmbHG), in which\u00a0<a href=\"https:\/\/www.mth-partner.de\/en\/ug-formation-process-costs\/\">Limited Liability Company (Ltd.)<\/a>\u00a0the addition \u201eUnternehmergesellschaft (haftungsbeschr\u00e4nkt)\u201c or \u201eUG (haftungsbeschr\u00e4nkt)\u201c (\u00a7 5a, paragraph 1, GmbHG). If the managing director does not include this addition, he may be personally liable under legal principles, because the contracting party could assume unlimited liability (for the UG: BGH, judgment of 12 June 2012, II ZR 256\/11).<\/li>\n<li><strong>Act before registration:<\/strong>\u00a0Anyone who acts in their own name before the company is registered in the commercial register is personally liable (\u00a7 11, paragraph 2 of the GmbHG).<\/li>\n<li><strong>Payments to shareholders:<\/strong>\u00a0Payments to shareholders from the assets required to maintain the share capital are prohibited (\u00a7 30 GmbHG); the managing director is liable for compensation (\u00a7 43, paragraph 3, GmbHG). If a payment to shareholders leads to insolvency, \u00a7 15b, paragraph 5, InsO also applies.<\/li>\n<li><strong>Criminal liability:<\/strong>\u00a0If the managing director himself commits an unlawful act, such as fraud against contractual partners, he is personally liable for it in addition to the company.<\/li>\n<\/ul>\n<\/section>\n<section id=\"uebersicht\" data-elementor=\"uebersicht\">\n<h2><span class=\"ez-toc-section\" id=\"Die_Haftungsgrundlagen_im_Uberblick\"><\/span>The liability principles at a glance<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"mth-table-wrap\">\n<table class=\"mth-comparison-table\">\n<caption>Who can claim the CEO for?<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">Basis<\/th>\n<th scope=\"col\">Claimants<\/th>\n<th scope=\"col\">Trigger<\/th>\n<th scope=\"col\">Special feature<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">\u00a7 43 GmbHG (internal liability)<\/th>\n<td>GmbH (in insolvency: administrator)<\/td>\n<td>Guilty breach of duty of care<\/td>\n<td>Business Judgment Rule only applies to discretionary decisions; burden of proof rests with the managing director; statute of limitations five years<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">\u00a7 15b InsO<\/th>\n<td>Insolvency administrator<\/td>\n<td>Payments in accordance with \u00a7 15b, paragraph 1, InsO after insolvency completion<\/td>\n<td>Evidence of lower creditor damage possible; statute of limitations in principle five years, in case of publicly traded companies ten years<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Section 823(2) BGB, in conjunction with Section 15a InsO (out-of-court settlement)<\/th>\n<td>Individual creditors<\/td>\n<td>Late application for insolvency<\/td>\n<td>Old Creditors: Damage to the reputation; New Creditors: Damage to trust; Liability after departure possible in the event of continued danger situation<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Sections 34, 69 AO (External liability)<\/th>\n<td>Finance Office<\/td>\n<td>Unpaid taxes<\/td>\n<td>Only in case of intent or gross negligence; liability statement<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">Section 823, paragraph 2, BGB, in conjunction with Section 266a of the StGB (out-of-court liability)<\/th>\n<td>Social security provider<\/td>\n<td>Employee shares withheld<\/td>\n<td>Intention required; at the same time, a crime<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/section>\n<section id=\"keine-haftung\" data-elementor=\"keine-haftung\">\n<h2><span class=\"ez-toc-section\" id=\"Wann_haftet_ein_Geschaftsfuhrer_nicht_personlich\"><\/span>When is a managing director not personally liable?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A managing director is not automatically personally liable just because<\/p>\n<ul class=\"mth-checklist\">\n<li>the GmbH incurs losses;<\/li>\n<li>a business decision turns out to be detrimental later on;<\/li>\n<li>the company is unable to pay a particular creditor;<\/li>\n<li>an entrepreneurial decision had no economic success.<\/li>\n<\/ul>\n<p>Depending on the individual case, personal liability may be waived if the Business Judgment Rule applies, the managing director acted on reasonable information basis, no legal duty was violated, an effective allocation of responsibilities existed, and the remaining monitoring obligations were met, or no own criminal conduct is present.<\/p>\n<p>However, mandatory insolvency law, tax law, and creditor protection obligations cannot be waived through internal agreements, directives from the shareholders, or provisions in the employment contract.<\/p>\n<\/section>\n<section id=\"do-versicherung\" data-elementor=\"do-versicherung\">\n<h2><span class=\"ez-toc-section\" id=\"D_O-Versicherung_fur_Geschaftsfuhrer_Was_sie_leistet_und_wo_ihre_Grenzen_liegen\"><\/span>D&amp;O insurance for directors: What it covers and where its limits lie<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The D&amp;O insurance (Directors-and-Officers\u2019 insurance) is a property damage liability insurance that the company concludes for its organs. It covers claims by the company and third parties against the managing director according to the terms and conditions. It can provide important financial protection for the managing director \u2013 but usually not a complete one. What claims are covered depends on the specific insurance contract.<\/p>\n<p>Many insurance conditions routinely exclude wilful breaches of duty. Some higher regional courts had held that, in the event of a belated filing of insolvency claims, the subsequent payments after insolvency had matured were also to be considered wilful breaches of duty and the insurer would therefore be liable to pay no compensation. The Federal Court of Justice countered this (judgment of 19 November 2025, IV ZR 66\/25):<\/p>\n<ul class=\"mth-checklist\">\n<li>The knowledge must relate to the specific tortious breach of duty.<\/li>\n<li>Late filing of an application does not automatically indicate knowledge of any subsequent payment.<\/li>\n<li>The burden of proof and evidence for the exclusion lies primarily with the insurer.<\/li>\n<\/ul>\n<p>The decision was made regarding the former \u00a7 64 of the GmbHG. The extent to which it is transferable to claims under \u00a7 15b of the InsO has not been conclusively clarified and is assessed differently in the literature.<\/p>\n<p>What directors should pay attention to when purchasing D&amp;O insurance:<\/p>\n<ul class=\"mth-checklist\">\n<li>Sum insured in relation to the company's turnover and risks;<\/li>\n<li>whether claims under \u00a7 15b InsO are explicitly included in the insurance coverage;<\/li>\n<li>Regulations on the follow-up to ousted directors;<\/li>\n<li>Rules for reporting damage that must be observed upon the first signs of a claim being made.<\/li>\n<\/ul>\n<\/section>\n<section id=\"schutz\" data-elementor=\"schutz\">\n<h2><span class=\"ez-toc-section\" id=\"So_begrenzen_Sie_Ihr_personliches_Haftungsrisiko\"><\/span>This is how you limit your personal liability risk<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol class=\"mth-process\">\n<li><strong>Continuously monitor the economic situation.<\/strong>\u00a0Rolling liquidity planning and an up-to-date overview of outstanding liabilities are the basis for identifying insolvency and over-indebtedness in a timely manner (\u00a7 1 StaRUG).<\/li>\n<li><strong>Document decisions.<\/strong>\u00a0Be clear about the key decisions you made, what information was available, which alternatives were considered, and why you made the decision. This is your basis for the Business Judgment Rule and for demonstrating compliance with the discharge criteria.<\/li>\n<li><strong>Organize the distribution of responsibilities in writing.<\/strong>\u00a0For several executives: clear, complete and shared responsibilities, regular mutual information and monitoring.<\/li>\n<li><strong>Seek and review expert advice.<\/strong>\u00a0Anyone who seeks advice from an independent, professionally qualified advisor who fully explains the circumstances and whose advice is subject to their own plausibility check can be relieved of the burden (BGH, judgment of 20.09.2011, II ZR 234\/09). A mere informal inquiry is not sufficient for this purpose.<\/li>\n<li><strong>Involve shareholders.<\/strong>\u00a0In risky decisions, seek a lawful resolution or lawful directive from the shareholders' meeting. This protects the company in proportion, but not against creditors and not in the event of violations of capital conservation or insolvency obligations.<\/li>\n<li><strong>Do not control payments in a schematic manner during the crisis.<\/strong>\u00a0In a crisis, payments must not be prioritized schematically. Section 15b, paragraph 8, InsO contains a special conflict rule for tax liabilities; in the case of social security contributions, there are also criminal and liability risks under \u00a7 266a StGB. Therefore, when insolvency is imminent or has already occurred, payment control should be immediately reviewed from an insolvency law perspective and the application deadlines should be kept in mind.<\/li>\n<li><strong>Check for D&amp;O insurance.<\/strong>\u00a0Clear up the scope, coverage amount, and lien before the crisis, not after.<\/li>\n<\/ol>\n<p>Many of these milestones are set at the very beginning of the process. Guidance on how to design the\u00a0<a href=\"https:\/\/www.mth-partner.de\/en\/gmbh-formation-cologne-procedure-costs\/\">Company agreements and the regulations for managing directors<\/a>\u00a0You can find it in our article on company formation in Cologne.<\/p>\n<\/section>\n<section id=\"inanspruchnahme\" data-elementor=\"inanspruchnahme\">\n<h2><span class=\"ez-toc-section\" id=\"Sie_werden_in_Anspruch_genommen_die_ersten_Schritte\"><\/span>They are being taken advantage of: the first steps<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>If the insolvency administrator, the tax office, or the company responds with claims for compensation, you should proceed in a structured manner:<\/p>\n<ul class=\"mth-checklist\">\n<li>Write down deadlines in the letter and don\u2019t acknowledge anything too quickly;<\/li>\n<li>inform the D&amp;O insurance immediately, if one exists;<\/li>\n<li>secure your own documents: liquidity plans, minutes, emails, letters from advisors, business distribution;<\/li>\n<li>Have the statute of limitations and the date of alleged insolvency maturity checked \u2013 it is the central point of dispute in many proceedings;<\/li>\n<li>When receiving liability orders from the tax office, observe the one-month appeal period.<\/li>\n<\/ul>\n<\/section>\n<section id=\"faq\" data-elementor=\"faq-accordion\">\n<h2><span class=\"ez-toc-section\" id=\"Haufige_Fragen\"><\/span>Frequently asked questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"mth-faq\">\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"Haftet_der_Geschaftsfuhrer_fur_die_Schulden_der_GmbH\"><\/span>Does the managing director bear responsibility for the debts of the GmbH?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No, not automatically. The debtor is the GmbH. The managing director is liable only if he himself meets a liability condition, for example under \u00a7 43 GmbHG, \u00a7\u00a7 15a, 15b InsO, \u00a7 69 AO, or \u00a7 823(2) BGB in conjunction with \u00a7 266a StGB.<\/p>\n<\/div>\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"Haftet_der_Geschaftsfuhrer_mit_seinem_Privatvermogen\"><\/span>Does the Managing Director have liability for his personal assets?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, under certain conditions. If a personal liability condition is met, the managing director is generally personally liable. A D&amp;O insurance policy can partially or fully offset the economic risk depending on the insurance terms and coverage scope.<\/p>\n<\/div>\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"Kann_ich_meine_Haftung_im_Anstellungsvertrag_beschranken\"><\/span>Can I limit my liability in the employment contract?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Only within strict limits. Liability restrictions in the internal relations of a GmbH can be agreed upon within certain limits. However, their effectiveness depends on the specific duty, the corporate statutory design, the articles of association, and the employment contract; mandatory creditor protection provisions cannot be waived. Liability under \u00a7\u00a7 15a, 15b InsO cannot be simply excluded contractually, and insolvency law, tax law, and criminal liability cannot be eliminated by the managing director employment contract.<\/p>\n<\/div>\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"Schutzt_mich_eine_Amtsniederlegung_vor_der_Haftung\"><\/span>Does a dismissal from office protect me from liability?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No, not for past breaches of duty. According to the BGH judgment of 23 July 2024 (II ZR 206\/22), an ousted managing director can also be liable for damages incurred by later creditors under the conditions developed therein, if the dangerous situation created by his insolvency persists after his departure.<\/p>\n<\/div>\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"Haftet_auch_ein_Geschaftsfuhrer_der_fur_Finanzen_gar_nicht_zustandig_war\"><\/span>Is a managing director also liable who was not even responsible for finance?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Possibly yes. A division of responsibilities can relieve pressure, but it does not completely eliminate it. It only works if it meets the requirements of the case law (BGH, judgment of 06.11.2018, II ZR 11\/17), and even then, every managing director remains responsible for monitoring. The duty to file for insolvency affects every managing director personally.<\/p>\n<\/div>\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"Zahlt_die_D_O-Versicherung_auch_bei_Insolvenzverschleppung\"><\/span>Does the D&amp;O insurance also pay out in the event of insolvency delay?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>It depends on the insurance terms. Many policies exclude intentional breaches of duty. The BGH clarified in its judgment of 19.11.2025 (IV ZR 66\/25) that a late submission of the application does not automatically make any subsequent payment a deliberate breach of duty. The decision concerned the previous law; its transfer to \u00a7 15b InsO is not conclusively clear.<\/p>\n<\/div>\n<div class=\"mth-faq-item\">\n<h3><span class=\"ez-toc-section\" id=\"Wie_lange_kann_ich_als_Geschaftsfuhrer_in_Anspruch_genommen_werden\"><\/span>How long can I be employed as a manager?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>As a rule, several years. Claims under \u00a7 43 of the GmbHG expire after five years. Claims under \u00a7 15b of the InsO also generally expire after five years, in the case of listed companies after ten years (\u00a7 15b, paragraph 7 of the InsO). The regular statute of limitations for external liability towards creditors applies for three years (\u00a7 195 of the BGB). It begins with the end of the year in which the claim arose and the creditor became aware of the circumstances giving rise to the claim and of the debtor\u2019s person, or would have had to become aware of them without gross negligence (\u00a7 199, paragraph 1 of the BGB). The deadlines of the tax regulations apply to the tax liability.<\/p>\n<\/div>\n<\/div>\n<\/section>\n<section id=\"cta\" class=\"mth-cta-section\" data-elementor=\"cta\">\n<h2><span class=\"ez-toc-section\" id=\"Sie_sind_Geschaftsfuhrer_und_mochten_Ihr_Risiko_einschatzen\"><\/span>You are a manager and want to assess your risk?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>We advise managing directors on their corporate legal obligations and examine claims for liability that are brought against managing directors. Where necessary in individual cases, we also examine issues of D&amp;O coverage. An overview of our consulting services can be found here.\u00a0<a href=\"https:\/\/www.mth-partner.de\/en\/services\/commercial-and-corporate-law\/\">Commercial and Company Law<\/a>\u00a0You can find them on our performance page. For a non-binding contact, you can reach us by phone, email, or using the contact form.<\/p>\n<ul class=\"mth-contact\">\n<li><strong>Telephone:<\/strong>\u00a0<a href=\"tel:+4922180187670\">0221 - 801 87 670<\/a><\/li>\n<li><strong>E-Mail:<\/strong>\u00a0<a href=\"mailto:info@mth-partner.de\">info@mth-partner.de<\/a><\/li>\n<\/ul>\n<p><strong>Law firm Tieben<\/strong><br \/>\nSachsenring 34<br \/>\n50677 Cologne<\/p>\n<p><a class=\"mth-cta-primary\" href=\"https:\/\/www.mth-partner.de\/en\/contact\/\">Request advice<\/a><\/section>\n<section id=\"verwandte-beitraege\" data-elementor=\"verwandte-beitraege\">\n<h2><span class=\"ez-toc-section\" id=\"Weiterlesen\"><\/span>Read more<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul class=\"mth-checklist\">\n<li><a href=\"https:\/\/www.mth-partner.de\/en\/services\/commercial-and-corporate-law\/\">Commercial and company law in Cologne<\/a>\u00a0\u2013 Consulting and representation for shareholders, managing directors and companies.<\/li>\n<li><a href=\"https:\/\/www.mth-partner.de\/en\/shareholder-dispute-in-the-gmbh\/\">Shareholder dispute in a limited liability company (GmbH): exclusion, severance payment and deadlines<\/a>\u00a0\u2013 if the conflict between the shareholders escalates, for example in the dismissal of a shareholder managing director.<\/li>\n<li><a href=\"https:\/\/www.mth-partner.de\/en\/gmbh-formation-cologne-procedure-costs\/\">Forming a GmbH in Cologne: Procedure, Costs and Typical Mistakes<\/a>\u00a0\u2013 the design of the company agreement as a basis for clear responsibilities.<\/li>\n<li><a href=\"https:\/\/www.mth-partner.de\/en\/ug-formation-process-costs\/\">Setting up a UG: Procedure, costs, share capital and mistakes<\/a>\u00a0\u2013 with the special features regarding the addition of legal form.<\/li>\n<\/ul>\n<\/section>\n<section id=\"autor\" data-elementor=\"autor-hinweise\">\n<div class=\"mth-author\">\n<p><strong>Author:<\/strong>\u00a0<a href=\"https:\/\/www.mth-partner.de\/en\/team-2\/attorney-at-law-tieben\/\">Lawyer Helmer Tieben<\/a>, Master of International Tax, University of Melbourne; admitted since 2005. Office address: Sachsenring 34, 50677 Cologne.<\/p>\n<\/div>\n<div class=\"mth-disclaimer\">\n<p><em>This article provides a general overview and does not replace a legal assessment of the individual case.<\/em><\/p>\n<\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>Managing directors of a GmbH are not automatically liable for the company\u2019s debts. However, personal liability may arise in the event of breaches of obligations under \u00a7 43 GmbHG, late insolvency applications, unlawful payments after the insolvency has matured, and in the event of tax and social security obligations. The contribution explains the most important liability risks, current case law from the BGH, and ways to limit risks.<\/p>","protected":false},"author":11,"featured_media":14584,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[40,43],"tags":[],"class_list":["post-14583","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gesellschaftsrecht-anwalt","category-mietrecht-rechtsanwalt"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Gesch\u00e4ftsf\u00fchrerhaftung GmbH: Wann Sie pers\u00f6nlich haften<\/title>\n<meta name=\"description\" content=\"Wann haftet ein GmbH-Gesch\u00e4ftsf\u00fchrer pers\u00f6nlich? \u00a7 43 GmbHG, \u00a7\u00a7 15a, 15b InsO, Steuern, Sozialversicherung, D&amp;O und Haftungsrisiken erkl\u00e4rt.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mth-partner.de\/en\/corporate-liability-gmbh-43-15a-15b\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gesch\u00e4ftsf\u00fchrerhaftung GmbH: Wann Sie pers\u00f6nlich haften\" \/>\n<meta property=\"og:description\" content=\"Wann haftet ein GmbH-Gesch\u00e4ftsf\u00fchrer pers\u00f6nlich? \u00a7 43 GmbHG, \u00a7\u00a7 15a, 15b InsO, Steuern, Sozialversicherung, D&amp;O und Haftungsrisiken erkl\u00e4rt.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mth-partner.de\/en\/corporate-liability-gmbh-43-15a-15b\/\" \/>\n<meta property=\"og:site_name\" content=\"Rechtsanwaltskanzlei\u00a0Tieben\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/profile.php?id=100054481000178\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-29T07:26:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.mth-partner.de\/wp-content\/uploads\/geschaeftsfuehrerhaftung-gmbh.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1672\" \/>\n\t<meta property=\"og:image:height\" content=\"941\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Rusudan Tsiskreli\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@mth_Tieben\" \/>\n<meta name=\"twitter:site\" content=\"@mth_Tieben\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Rusudan Tsiskreli\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"17 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Managing Director Liability GmbH: When you are personally liable","description":"When is a GmbH managing director personally liable? \u00a7 43 GmbHG, \u00a7\u00a7 15a, 15b InsO, taxes, social security, D&amp;O and liability risks explained.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.mth-partner.de\/en\/corporate-liability-gmbh-43-15a-15b\/","og_locale":"en_GB","og_type":"article","og_title":"Gesch\u00e4ftsf\u00fchrerhaftung GmbH: Wann Sie pers\u00f6nlich haften","og_description":"Wann haftet ein GmbH-Gesch\u00e4ftsf\u00fchrer pers\u00f6nlich? \u00a7 43 GmbHG, \u00a7\u00a7 15a, 15b InsO, Steuern, Sozialversicherung, D&O und Haftungsrisiken erkl\u00e4rt.","og_url":"https:\/\/www.mth-partner.de\/en\/corporate-liability-gmbh-43-15a-15b\/","og_site_name":"Rechtsanwaltskanzlei\u00a0Tieben","article_publisher":"https:\/\/www.facebook.com\/profile.php?id=100054481000178","article_published_time":"2026-09-29T07:26:16+00:00","og_image":[{"width":1672,"height":941,"url":"https:\/\/www.mth-partner.de\/wp-content\/uploads\/geschaeftsfuehrerhaftung-gmbh.webp","type":"image\/webp"}],"author":"Rusudan Tsiskreli","twitter_card":"summary_large_image","twitter_creator":"@mth_Tieben","twitter_site":"@mth_Tieben","twitter_misc":{"Written by":"Rusudan Tsiskreli","Estimated reading time":"17 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.mth-partner.de\/geschaeftsfuehrerhaftung-gmbh-43-15a-15b\/#article","isPartOf":{"@id":"https:\/\/www.mth-partner.de\/geschaeftsfuehrerhaftung-gmbh-43-15a-15b\/"},"author":{"name":"Rusudan Tsiskreli","@id":"https:\/\/www.mth-partner.de\/#\/schema\/person\/d2c459eabbef5b8fac48b56903a1352b"},"headline":"Gesch\u00e4ftsf\u00fchrerhaftung in der GmbH: Wann Sie pers\u00f6nlich haften \u2013 und wie Sie sich sch\u00fctzen","datePublished":"2026-09-29T07:26:16+00:00","mainEntityOfPage":{"@id":"https:\/\/www.mth-partner.de\/geschaeftsfuehrerhaftung-gmbh-43-15a-15b\/"},"wordCount":3989,"commentCount":0,"publisher":{"@id":"https:\/\/www.mth-partner.de\/#organization"},"image":{"@id":"https:\/\/www.mth-partner.de\/geschaeftsfuehrerhaftung-gmbh-43-15a-15b\/#primaryimage"},"thumbnailUrl":"https:\/\/www.mth-partner.de\/wp-content\/uploads\/geschaeftsfuehrerhaftung-gmbh.webp","articleSection":["Gesellschaftsrecht","Zivilrecht"],"inLanguage":"en-GB","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.mth-partner.de\/geschaeftsfuehrerhaftung-gmbh-43-15a-15b\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.mth-partner.de\/geschaeftsfuehrerhaftung-gmbh-43-15a-15b\/","url":"https:\/\/www.mth-partner.de\/geschaeftsfuehrerhaftung-gmbh-43-15a-15b\/","name":"Managing Director Liability GmbH: When you are personally liable","isPartOf":{"@id":"https:\/\/www.mth-partner.de\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.mth-partner.de\/geschaeftsfuehrerhaftung-gmbh-43-15a-15b\/#primaryimage"},"image":{"@id":"https:\/\/www.mth-partner.de\/geschaeftsfuehrerhaftung-gmbh-43-15a-15b\/#primaryimage"},"thumbnailUrl":"https:\/\/www.mth-partner.de\/wp-content\/uploads\/geschaeftsfuehrerhaftung-gmbh.webp","datePublished":"2026-09-29T07:26:16+00:00","description":"When is a GmbH managing director personally liable? \u00a7 43 GmbHG, \u00a7\u00a7 15a, 15b InsO, taxes, social security, D&amp;O and liability risks explained.","breadcrumb":{"@id":"https:\/\/www.mth-partner.de\/geschaeftsfuehrerhaftung-gmbh-43-15a-15b\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.mth-partner.de\/geschaeftsfuehrerhaftung-gmbh-43-15a-15b\/"]}]},{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/www.mth-partner.de\/geschaeftsfuehrerhaftung-gmbh-43-15a-15b\/#primaryimage","url":"https:\/\/www.mth-partner.de\/wp-content\/uploads\/geschaeftsfuehrerhaftung-gmbh.webp","contentUrl":"https:\/\/www.mth-partner.de\/wp-content\/uploads\/geschaeftsfuehrerhaftung-gmbh.webp","width":1672,"height":941,"caption":"Leerer Gesch\u00e4ftsf\u00fchrer-Schreibtisch mit Liquidit\u00e4tsplanung, Ordnern und Taschenrechner"},{"@type":"BreadcrumbList","@id":"https:\/\/www.mth-partner.de\/geschaeftsfuehrerhaftung-gmbh-43-15a-15b\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.mth-partner.de\/"},{"@type":"ListItem","position":2,"name":"Zivilrecht","item":"https:\/\/www.mth-partner.de\/category\/mietrecht-rechtsanwalt\/"},{"@type":"ListItem","position":3,"name":"Gesch\u00e4ftsf\u00fchrerhaftung in der GmbH: Wann Sie pers\u00f6nlich haften \u2013 und wie Sie sich sch\u00fctzen"}]},{"@type":"WebSite","@id":"https:\/\/www.mth-partner.de\/#website","url":"https:\/\/www.mth-partner.de\/","name":"Law firm Tieben","description":"Lawyer Tieben \/ Law firm Cologne","publisher":{"@id":"https:\/\/www.mth-partner.de\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.mth-partner.de\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/www.mth-partner.de\/#organization","name":"Law firm Tieben","url":"https:\/\/www.mth-partner.de\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/www.mth-partner.de\/#\/schema\/logo\/image\/","url":"https:\/\/www.mth-partner.de\/wp-content\/uploads\/logo.png","contentUrl":"https:\/\/www.mth-partner.de\/wp-content\/uploads\/logo.png","width":254,"height":52,"caption":"Rechtsanwaltskanzlei\u00a0Tieben"},"image":{"@id":"https:\/\/www.mth-partner.de\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/profile.php?id=100054481000178","https:\/\/x.com\/mth_Tieben","https:\/\/www.linkedin.com\/in\/helmer-tieben-09570226"]},{"@type":"Person","@id":"https:\/\/www.mth-partner.de\/#\/schema\/person\/d2c459eabbef5b8fac48b56903a1352b","name":"Rusudan Tsiskreli","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/secure.gravatar.com\/avatar\/aae86fe713f350bf29e8b863bdb1a530b7b9ab692c2b2be6c31bb39eb4fabfed?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/aae86fe713f350bf29e8b863bdb1a530b7b9ab692c2b2be6c31bb39eb4fabfed?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/aae86fe713f350bf29e8b863bdb1a530b7b9ab692c2b2be6c31bb39eb4fabfed?s=96&d=mm&r=g","caption":"Rusudan Tsiskreli"}}]}},"_links":{"self":[{"href":"https:\/\/www.mth-partner.de\/en\/wp-json\/wp\/v2\/posts\/14583","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mth-partner.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mth-partner.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mth-partner.de\/en\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mth-partner.de\/en\/wp-json\/wp\/v2\/comments?post=14583"}],"version-history":[{"count":1,"href":"https:\/\/www.mth-partner.de\/en\/wp-json\/wp\/v2\/posts\/14583\/revisions"}],"predecessor-version":[{"id":14585,"href":"https:\/\/www.mth-partner.de\/en\/wp-json\/wp\/v2\/posts\/14583\/revisions\/14585"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mth-partner.de\/en\/wp-json\/wp\/v2\/media\/14584"}],"wp:attachment":[{"href":"https:\/\/www.mth-partner.de\/en\/wp-json\/wp\/v2\/media?parent=14583"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mth-partner.de\/en\/wp-json\/wp\/v2\/categories?post=14583"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mth-partner.de\/en\/wp-json\/wp\/v2\/tags?post=14583"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}