Directors' liability after a restart: who bears the estate deficit?
Directors' liability after a restart: who bears the estate deficit? The Amsterdam Court of Appeal held that the directors of four bankrupt personnel companies are,…
Directors' liability when the company does not pay and offers no recourse
When a creditor goes unpaid A creditor whose claim is not paid and who finds no recourse may hold the director personally liable. The threshold…
Compound interest on a loan: without an express stipulation, simple interest applies
Contractual interest runs on a simple basis unless a stipulation provides for compounding. For a commercial agreement Section 6:119a DCC reverses that default.
A bailiff's third-party account in insolvency: what happens when an intermediary goes bankrupt?
Who is entitled to the balance in the third-party account when an intermediary becomes insolvent? On 23 January 2026 the Supreme Court clarifies who is…
Termination of an ING banking relationship: no preliminary relief proceedings where the business banks elsewhere
Urgent interest in preliminary relief proceedings over termination of a banking relationship The Amsterdam Court of Appeal confirms: a claim to restore a terminated banking…
Interest rate derivative, mistake and the banking duty of care: Supreme Court corrects the Amsterdam Court of Appeal
When must a bank share its interest rate view on an interest rate derivative? The Supreme Court sets aside the judgment of the Amsterdam Court…
Law firm liable for USD 17 million in tax damage after error on US tax residency
Professional liability of a tax adviser: the duty to inform in international tax structures On 12 May 2026 the Amsterdam Court of Appeal (ECLI:NL:GHAMS:2026:1289) awarded…