Blogs by 'Christiaan Mensink'

26 March 2026

The conditions for a bank guarantee to lift a seizure

Provisinal (or prejudgment) seizure of a bank account is a powerful tool for creditors to safeguard their recourse position, before a court has ruled definitively on a claim. For the party whose assets are attached, however, such attachment can be highly disruptive.

8 October 2025

Insolvency, Finance & Collateral: case law alerts

In this article, we explain the importance of properly documenting claims secured by pledges and mortgages.

22 September 2025

Tax aspects of WHOA arrangements

The Dutch Act on Court Approval of Private Restructuring Plans (WHOA) offers companies in financial distress the opportunity to reach an agreement with creditors outside of formal insolvency.

17 February 2025

WHOA also available for sole proprietorships and general partnerships

Since its introduction, the WHOA has proven to be a successful method for restructuring businesses in financial distress, preventing unnecessary bankruptcies

23 September 2024

WHOA functions to prevent bankruptcy of viable companies, but is less effective in reaching SMEs

Three years after the entry into force of the Court Approval of a Private Composition (Prevention of Insolvency) Act (Wet homologatie onderhands akkoord, WHOA), it has been evaluated by a joint research team from the Universities of Groningen and Leiden on the instructions of the House of Representatives.

1 July 2024

The Expedited Liquidation Transparency Act has entered into force

The Expedited Liquidation Transparency (Interim Measures) Act (Tijdelijke wet transparantie turboliquidatie) entered into force on 15 November 2023.

6 June 2022

Liquidation by arrangement

What is liquidation by arrangement?

30 May 2022

Is a bank obliged to offer a business a checking account?

Having a bank account is necessary for a company in most cases.