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The implications and ramifications of the COVID-19 pandemic reach across borders, industries, and legal disciplines.

Read our insights below on how to mitigate risk, and for advice on all coronavirus-related matters, reach out to one our multidisciplinary team of experts.


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COVID-19 and the cultural sector

Far from being immune, the cultural sector has been hit hard by the Corona crisis. We have curated the knowledge within De Brauw within practical tools for use within the cultural sector, both in a broad sense through Q&A's on Labour Law and pensions, Taxes, State Aid, and Agreements, and by providing advice on specific matters.

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Best Friends Publications

Together with our Best Friends, we share our insights on how your company can mitigate risks.

Fiscal responses to COVID-19Key disclosure considerations considering COVID-19


18 January 2022

New debt restructuring scheme in Netherlands now automatically recognised EU wide

A recent amendment of the European Insolvency Regulation recast (EIR recast) means that the public version of the "WHOA", also known as the Dutch scheme, falls in the regulation's scope as of 9 January 2022. This is relevant for cross-border restructurings, most notably because the effect of a public Dutch scheme will be automatically recognised in the EU (except for Denmark and Ireland, which are not parties to the amendment). Given that the Dutch scheme provides great flexibility in the design of the restructuring plan and offers various tools to reach a consensual deal with a qualifying majority of creditors, automatic recognition will make the public version a powerful cross-border restructuring tool. The Dutch scheme's private version remains outside of the EIR recast's scope, but might be recognised based on other treaties or domestic private international law.
17 March 2021

The WHOA in practice: with greater clarity, come teething problems

On 1 January 2021, the Act on Court confirmation of extrajudicial restructuring plans (WHOA) came into force. Also known as the "Dutch Scheme", this new tool allows financial restructuring outside of insolvency proceedings. If certain formalities are met, courts can confirm an extrajudicial restructuring plan, making it binding on all affected creditors and shareholders regardless of their vote on the plan.
18 February 2021

Pre-election update on Dutch corporate governance legislation

With a caretaker government in place and elections set for March 2021, we take a moment to look at the status of pending corporate governance legislation. The government has not declared any of these bills controversial, but the lower house election recess, lasting through 22 March 2021, may cause delays.