On 13 March 2026, the Supreme Court handed down judgments in two important cases concerning a bank's right of set-off (netting) after the reference date of Art. 54 of the Dutch Bankruptcy Act (Fw). Both cases concern to the question whether a bank may set off incoming payments against outgoing payments in the phase preceding the account holder’s bankruptcy or suspension of payments.

The legal landscape in the field of restructuring and insolvency is evolving, driven by legislative measures and judicial practice.

In 2025, the following developments can help you navigate complex financial landscapes, protect assets, and make informed decisions to address financial challenges ensuring survival or orderly dissolution when facing financial distress.