Nieuw wetsvoorstel turboliquidatie versterkt rechtspositie schuldeisers

Wanneer aandeelhouders van een vennootschap besluiten om deze bij de Kamer van Koophandel te laten ontbinden, wordt dit ook wel een turboliquidatie genoemd. Een turboliquidatie is alleen mogelijk als er geen vereffening van baten en schulden hoeft plaats te vinden. In de praktijk wordt echter regelmatig misbruik gemaakt van de turboliquidatie. Daarom is een wetsvoorstel ingediend dat de rechtspositie van schuldeisers bij een turboliquidatie moet verbeteren.

Currently, the procedure for a turbo liquidation consists of a shareholder’s resolution and the completion of a form, which must then be submitted to the Chamber of Commerce. This effectively completes the company’s dissolution.

Management statement

The bill imposes several stricter measures on turbo liquidation. For example, the board must prepare a final balance sheet and file it with the Trade Register. The accompanying management statement must also state why assets are missing. If applicable, the documents must be accompanied by a final distribution list. Furthermore, the board must ensure general publicity of the dissolution without liquidation, stating that the final balance sheet, along with the annual accounts, is available for inspection at the Trade Register. All previous financial years must also be made public, unless an exemption applies.

Directors personally liable

Currently, directors can be held personally liable if a turbo liquidation is wrongly chosen. This is possible, for example, if there were still assets available at the time of the dissolution or if assets were withdrawn from the BV. However, in such a case, the director must be personally attributable to the things that went wrong during the turbo liquidation. The creditor must be able to prove that assets were indeed still available at the time of the liquidation.

Financial accountability information

It’s precisely this last point that often proves to be a problem in practice. The bill, which may make financial reporting mandatory in the near future for turbo liquidations, is therefore expected to strengthen the creditor’s legal position.

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