The issue of personal liability for VAT debts repeatedly plays a significant role, particularly in insolvency proceedings. In a recent decision, the Federal Fiscal Court held that insolvent taxable persons are not liable for VAT debts that arise solely from actions taken by the insolvency administrator (XI R 23/22). Any post-insolvency liability of the taxable person is limited to the insolvency estate. In this respect, the decision provides some reassurance for taxable persons. However, the potential liability of the insolvency administrator remains unaffected.