Sanierung und Restrukturierung erhalten in Deutschland 2021 einen auf dem Recht der Europäischen Union basierenden neuen Rahmen. Auch das Insolvenzrecht wird grundlegend reformiert, insbesondere im Bereich der Haftung der geschäftsleitenden Organe. Berater müssen in Krise und Insolvenz stets neben den betriebswirtschaftlichen Effekten und zivilrechtlichen Konsequenzen auch die steuerlichen und steuerstrafrechtlichen Auswirkungen beachten. Die steuerlichen Pflichten gehen spätestens mit der Eröffnung des Insolvenzverfahrens auf den Insolvenzverwalter über (§§ 155, 80 InsO). Der Insolvenzverwalter wird Vermögensverwalter mit der Folge, dass ihn die steuerlichen Pflichten nach § 34 Abs. 1 i.V. mit Abs. 3 AO treffen. Ihre Erfüllung ist gefahrgeneigt – leicht werden Steuer- und Strafrechtsrisiken übersehen und es drohen Ermittlungsverfahren wegen des Vorwurfs steuerstraf- oder bußgeldrechtlicher Verfehlungen.

Der unachtsame Umgang mit steuerlichen Pflichten kann für den Insolvenzverwalter erhebliche Folgen haben. Sie können von der Rufschädigung über die persönliche Haftung gegenüber der Finanzverwaltung bis hin zu Geld- und Haftstrafen reichen. Die Einhaltung der Pflichten hingegen trägt zur Vermeidung von Ermittlungsverfahren bei und sichert die Reputation der Beteiligten.

Die Autoren stellen unter Berücksichtigung der laufenden Entwicklung in der Abgabenordnung, der Insolvenzordnung und dem Sanierungs- und Insolvenzrechtsfortentwicklungsgesetz die steuerstrafrechtlichen Risiken in Krise und Insolvenz dar. Sie geben dem Einsteiger und auch dem erfahrenen Praktiker wertvolle Handlungsempfehlungen und bieten zudem professionelle Analysen möglicher Fallstricke. Das Buch wird sowohl Insolvenzverwaltern als auch Beratern schnell als hilfreicher Begleiter im Schnittstellenbereich zwischen Steuer- und Insolvenzrecht unentbehrlich.

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