Special rules apply in preliminary insolvency proceedings. VAT Law is no exception. If an insolvency debtor receives consideration during the preliminary insolvency proceedings for supplies rendered prior to the beginning of the proceedings, this does not always mean that an estate liability is incurred (which is unfavourable for the insolvency administrator). No estate liability arises if the insolvency debtor’s receivable is discharged through payment by a third-party debtor without the consent or any other involvement on the part of the weak preliminary insolvency administrator. The Federal Fiscal Court confirmed this in its ruling of 29 August, 2024 (V R 17/23). In such cases, the tax office must register its VAT claim in the insolvency schedule.