Research project Personal tax liability for the representatives of legal persons – rights to recourse against others
The aim of the research project is to analyse the extent to which representatives of legal persons who have been made personally liable for the legal persons’ unpaid taxes and fees have rights to recourse against others.
Photo: Andrey Popov / Mostphotos
According to Swedish law, representatives of legal persons may become personally liable for the legal persons’ unpaid taxes and fees. If this occurs, an express statutory provision grants the representatives a right to recourse against the legal person for any amounts paid. It is, however, unclear to what extent personally liable representatives may claim any amounts paid from other individuals who share the responsibility for the the taxes and fees of the legal person not having been paid.