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The ICLG to Restructuring & Insolvency 2021 covers common issues in restructuring and insolvency, incl. issues that arise when a company is in financial difficulties, restructuring options, insolvency procedures, tax, employees and cross-border issues.

The draft temporary bill on Expedited Liquidation Transparency presented by the Dutch Minister of Justice on 28 June 2021 aims to increase transparency, improve protection of creditors and reduce the risk of abuse.

The long-awaited new law amending Book XX of the Code of Economic Law and the Income Tax Code 1992 just came into force. This replaces the "COVID-moratorium" and creates the possibility to restructure a company through a “preparatory agreement”.

Op 1 januari 2021 is de Wet Homologatie Onderhands Akkoord ("WHOA") in werking getreden.

On 1 January 2021, the Act on confirmation of private restructuring plans (Wet homologatie onderhands akkoord, the "Dutch Scheme") came into effect.

On 1 January 2021, the legislative framework for court-approved restructurings of debts outside formal insolvency proceedings (hereafter referred to as the ‘Dutch scheme’, or simply, the ‘scheme’) entered into force.

Daisy Nijkamp contributed to the 16th edition of ICLG – Restructuring & Insolvency.