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German Bundestag Passes Comprehensive Reform in Restructuring and Insolvency Law

Through implementing the EU Restructuring Directive, German restructuring and insolvency law will be modernized, more effective, and enriched by new instruments. On 17 December 2020, the German Bundestag passed the Act on...more

German Federal Government Outlines Path to Comprehensive Reform in Restructuring and Insolvency Law

Government draft of law implements EU Restructuring Framework, and introduces new restructuring instruments. On 14 October 2020, the German Federal Government published a government draft of the Act on the Further...more

10/19/2020  /  Debt Restructuring , EU , Germany , Insolvency

Bundesregierung skizziert Weg zu umfassender Reform im Sanierungs- und Insolvenzrecht

Regierungsentwurf setzt EU Restrukturierungs-Richtlinie um und führt neues Sanierungsinstrumentarium ein. Die Bundesregierung hat am 14. Oktober 2020 den Regierungsentwurf eines Gesetzes zur Fortentwicklung des Sanierungs-...more

Remedy for Managing Directors in the Time of COVID-19: Suspension of insolvency filing obligations and limitation of liability...

The Federal Ministry of Justice and Consumer Protection (BMJV) now implements, with great commitment and unprecedented speed, what it has generally announced on 16 March 2020: ..The suspension of the obligation to file for...more

Tax Exemption Offers Relief in the German Restructuring Market

German legislator introduces tax exemption for income resulting from debt waivers in restructuring scenarios with retroactive effect. On 23 November 2018, the German legislator approved legislation regarding tax exemption...more

Update: Upheaval in the German Restructuring Market: Need-to-Know Facts, Alternative Tools and New Draft Law

To date, a debt waiver has been frequently used as a tool to successfully restructure German-based companies in financial difficulties. A decision of the German Federal Fiscal Court (Bundesfinanzhof) published on...more

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