The General Tax Act prescribes that the members of a capital company are liable in the event that the company has not submitted the monthly and annual tax returns prescribed by law.

If the Tax Administration determines that the prerequisites for the liability of the company's members have been met, it will determine the tax liability and liability of the company's members by means of a single tax decision, in which case the members of the company are jointly and severally liable with the company as guarantors payers.

In its opinion of 30.12.2024. noted that this is not about introducing a new obligation, but about specifying an already existing legal provision and that the responsibility for the payment of the tax debt will be determined according to the circumstances of the case, taking into account the provisions on the evidentiary procedure, determination of liability and good faith.