De turboliquidatie van de BV (VDHI nr. 131) 2016/15.2.1.2:15.2.1.2 The absence of assets at the time of dissolution

De turboliquidatie van de BV (VDHI nr. 131) 2016/15.2.1.2

15.2.1.2 The absence of assets at the time of dissolution

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

The wording of Book 2, Section 19(4) of the Dutch Civil Code seems to suggest that only one condition is attached to the turbo-liquidation: the company may not have any assets at the time of the dissolution. It is not always clear how the term assets should be interpreted within the meaning of Book 2, Section 19(4) of the Dutch Civil Code. The view developed in the jurisprudence that a potentially positive authorised share capital and a deferred tax liability as assets may hamper the turbo-liquidation is incorrect in my view.

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