VGH Munich On Tax Debts As A Reason For Unreliability

The Higher Administrative Court [Verwaltungsgerichtshof, VGH] of Munich has ruled that outstanding tax debts of an insurance broker can lead to the revocation of the broker's licence (decision of 18 January 2022, 22 ZB 21.2643).

The factual situation:

An insurance broker had accumulated tax debts of more than 20,000 euros over several years and had already been entered in the debtors' register several times. The responsible Chamber of Industry and Commerce subsequently revoked his broker's licence. The broker took legal action against this, stating, among other things, that the tax debts and entries in the debtors' register were due to his temporary serious illness, which meant that he was not at fault. However, he was unable to present a financial rehabilitation plan to settle the tax debts.