Dutch courts declared 304 companies and institutions bankrupt in August 2026, 9% more than a year earlier. Of people whose businesses failed in 2019, 8.6% had entered registered problematic debt by 2022. The figure was 1.1% across the full comparison group.
Why this matters
The legal form shapes the first risk. A sole trader or vof partner can face claims against private assets. A BV usually separates company and private assets, but guarantees, co-signatures, tax issues, or director liability can cross that line. When business cash stops, mortgage payments, rent, insurance, and groceries still need paying. A restart may save customers or work, but old personal commitments remain.
Example
A small BV has unpaid customer invoices and too little cash for payroll, VAT, rent, and suppliers. Its director uses private savings for payroll, while VAT remains unpaid. The director also guaranteed a lease for equipment. If the BV fails, its debts usually stay with the company. The lease guarantee may still reach the director. Contracts, tax dates, cash forecasts, creditor records, and dated board decisions show what happened.
XTROVERSO tips
- List every personal signature. Check loans, rent, leases, supplier credit, and equipment contracts. Record each guarantee, co-signature, and security right. Note who signed and which private assets may be at risk.
- Keep two cash plans. Make one plan for the company and one for the household. Include payroll, VAT, rent, mortgage payments, insurance, supplier invoices, and debt instalments. Do not use private cash as unrecorded working capital.
- Check tax deadlines now. For covered taxes, a qualifying legal entity generally must report inability to pay within two weeks of the payment deadline. Payment deferral is different. Ask a qualified adviser which step applies.
- Build one distress file. Keep current accounts, tax returns, payment dates, creditor details, customer invoices, cash forecasts, and management decisions together. Record why trading continued and what funding appeared realistic.
- Review a restart separately. List the assets, contracts, and staff that may move to a new business. Then identify the debts and personal commitments left behind. A commercial restart does not settle personal debt.
- Act before household arrears grow. Bring the company and household positions together early. An accountant, insolvency lawyer, or debt adviser needs one complete file, not scattered emails and partial records.
Need a clear view of contracts, cash, and records that could affect you personally? We can help map the next steps
The data, sourcing, and analysis behind this article were conducted by Linda Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by Linda Pavan before publication.
References
- Hogere kans op schulden na faillissement of strafrechtelijk contact | CBS
- CBS - What counts as registered problematic debt
- CBS - Current bankruptcy flow
- Ondernemersplein - Private liability after business failure
- Belastingdienst - Tax arrears and director control during financial distress
- Ondernemersplein - Debt resolution and the limits of a restart
- Rijksoverheid - Public debt policy and access to resolution
