Many different parties can file a claim. These can be both internal (shareholders, other directors, (ex-)personnel members, etc.) and external parties (government, tax authorities, banks, etc.).

From statistics of insurers we know that the majority of the claims come from the judicial authorities (prosecutor). External parties (e.g. supplier, financier, …) and employees follow in second and third place respectively. Other government authorities (tax authorities, National Social Security Office, etc.) are in 4th place and account for 8% of the claims.

It has to be said that more and more employees (e.g. in case of bullying at work) are taking the step to hold a director liable for this.