Fiscal vicarious liability means that the legal or de facto representatives of a company (e.g. the directors) become liable to pay the company's taxes. When a company becomes insolvent, vicarious liability arises in the vast majority of cases. One way to protect yourself from vicarious liability is to declare the company bankrupt. The rules on vicarious liability have been criticized for leading to the liquidation of potentially viable companies. We want to examine the regulation of similar problems in other countries (Austria, Belgium, Denmark, Finland, Germany, the Netherlands and possibly one other country) to see if we can find a solution that both satisfies the public interest in the effective payment of taxes and alleviates the problem of premature liquidation of viable companies.