Restructuring and Insolvency

We will highlight certain focus areas from a Dutch tax perspective in debt restructuring cases involving a Dutch debtor, also considering creditors holding or obtaining an equity stake – directly or indirectly - in the borrowing entity.

We discuss a draft bill to declare contractual clauses limiting the transferability and/or pledgeability of claims in business relations void, and call upon the Dutch Senate to reconsider at least its applicability to existing contracts.

Job van Hooff and Daisy Nijkamp contributed to the 18th edition of ICLG – Restructuring & Insolvency. In their publication, they provide a practical explanation of Dutch insolvency law, exploring recent changes and their impact.

The Dutch Supreme Court handed down a judgment on 15 Dec 2023 clarifying whether agreements entered into by a bankruptcy trustee with the approval of the supervisory judge can be affected by an application under Article 69 of the Dutch Bankruptcy Act.