Poland: Joint and several liability of board member for company’s tax debts upheld (CJEU judgment)
Board member may be exempt if application for insolvency declaration timely filed
The Court of Justice of the European Union (CJEU) on April 30, 2025, held (case C-278/24 Genzyński) that domestic legislation providing for joint and several liability of a member or former member of a company’s board of directors for tax debts of the company arising during his or her term of office was compatible with EU legislation.
However, a board member may be exempt from liability if an application for a declaration of insolvency for the company was timely filed (or if failure to timely file was not the board member’s fault).
Read a May 2025 report prepared by the KPMG member firm in Poland