Establish that no assets remain
An empty bank account alone does not establish eligibility for dissolution without assets. A receivable from the director-shareholder or an expected tax refund may still be an asset. The article’s review describes the temporary transparency regime as extended to 15 November 2027; future proposals are separate from the law applying on dissolution.
Prepare disclosure and creditor information in advance
The Dutch process requires statutory documents within fourteen days of dissolution, including financial information and an explanation of the absence of assets and unpaid creditors. Relevant overdue accounts may also need filing. Creditors must then be informed promptly in writing.
Resolve shareholder balances before the decision
A company receivable does not disappear when operations stop. Repayment, set-off or another transaction needs a proper basis and consideration of other creditors. Dissolution does not automatically extinguish personal guarantees or director liability. Align the decision, final records and tax work with the actual financial position.
Source and background: Een rechtspersoon beëindigen via turboliquidatie.
