{"id":4543,"date":"2024-07-17T15:17:09","date_gmt":"2024-07-17T14:17:09","guid":{"rendered":"https:\/\/pkfbofidi.com\/you-better-think-twice-waarom-bestuurders-beter-goed-nadenken-over-een-voorstel-tot-dividenduitkeringen\/"},"modified":"2025-02-03T13:57:34","modified_gmt":"2025-02-03T12:57:34","slug":"you-better-think-twice-why-directors-should-think-carefully-about-proposed-dividend-payments","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/en\/you-better-think-twice-why-directors-should-think-carefully-about-proposed-dividend-payments\/","title":{"rendered":"You better think twice: Why directors should think carefully about (proposed) dividend payments"},"content":{"rendered":"

When proposing the granting of a dividend or bonus, as a director you must consider the big picture for the company. Indeed, the Court of Cassation confirmed in its judgement of 23 May 2024 c.23.0088.N\/1) that a broader perspective is required than just the quantitative restrictions imposed by law.<\/strong><\/p>\n

The judgement dealt with a decision holding the director liable for his proposal to the general meeting to pay a dividend that would ultimately contribute to the subsequent bankruptcy of the company. This dividend passed the net asset test of former Article 320, \u00a7 1 Companies Code (\u201cWVenn\u201d), which, by the way, was not even under discussion in this case. Today, this article is still applicable under the Companies and Associations Code (\u201cWVV\u201d) in Articles 5:142 for the BV (limited liability company), 6:115 for the CV (limited partnership) and 7:211 for the NV (public limited company). Also keep in mind the liquidity tests for the BV and CV (5:143 and 6:116 WVV respectively).<\/p>\n

In this particular case, the company\u2019s activity had already been loss-making for a number of years. However, due to the sale of a property and revaluations, the equity increased in that financial year and an extraordinary profit could be recorded. However, due to the sale of the property, the company had to rent this property again, which of course entailed a monthly cost. Moreover, the activity continued to operate in a highly competitive international market and there was a decline in sales. It was therefore not improbable that the results would continue to disappoint in subsequent years.<\/p>\n

Nevertheless, the board decided to propose the payment of a dividend and a bonus at the general meeting. Another part of the extraordinary profit was used to cover losses carried forward. Thus, almost the entire profit was used up. The dividend was used to (indirectly) repay the company\u2019s current account debt to the director. Already in the next financial year, the company incurred another loss. A year after the payment of the dividend, it was no longer possible to pay the lease and a few months later the company was declared bankrupt and receivers were appointed.<\/p>\n

The Court of Appeal ruled that the general meeting formally approved the dividend and discharged the director, but that the majority shareholder was also the director and that the director therefore knew in advance that the general meeting would approve this decision. The Court stated that in doing so \u201cit [allowed] its interests to prevail over those of the creditors\u201d and that the company was thus \u201cdeprived of a necessary buffer to ensure its chances of survival\u201d. The Court ruled that \u201ca reasonably far-sighted director [would] not have made a proposal to distribute the profits in full\u201d.<\/p>\n

The Court of Appeal decided that the conditions were met for the director to be held personally and jointly and severally liable or not for all or part of the company\u2019s debts to the extent of the deficit in accordance with former Article 61, \u00a72 WVenn (equivalent Article 2:54 WVV).<\/p>\n

The Court of Cassation upheld the judgement of the Court of Appeal and more specifically that there was a manifest gross error on the part of the director, even though the dividend withstood the quantitative restrictions in Article 320, \u00a7 1 WVenn (Article 5:142 WVV) and was approved by the general meeting. Therefore, before proposing a dividend to the general meeting, it is therefore best as a director to consult with your advisor as to whether this is the best decision for your company.<\/p>\n

Our PKF BOFIDI Legal experts will be pleased to help you with more information<\/h2>\n

Do you have questions about dividend payments? PKF BOFIDI Legal is ready to help you. Our experts offer personalised advice and guidance to ensure that your company is and remains legally compliant, so that you can focus on your core business. Contact us<\/a> for more information.<\/p>\n

This article was written by Irene Tromp, she specialises in company law, mergers & acquisitions and corporate law.<\/p>\n","protected":false},"excerpt":{"rendered":"

Directors would do well to think twice before approving a dividend payment proposal. This article explains why careful consideration is essential and the risks you can avoid by being mindful of dividend decisions. <\/p>\n","protected":false},"author":1,"featured_media":1164,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[92],"tags":[148,93],"class_list":["post-4543","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-legal-en","tag-pkf-bofidi-legal-en"],"acf":[],"yoast_head":"\nYou better think twice: Why directors should think carefully about (proposed) dividend payments | PKF BOFIDI<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pkfbofidi.com\/en\/you-better-think-twice-why-directors-should-think-carefully-about-proposed-dividend-payments\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"You better think twice: Why directors should think carefully about (proposed) dividend payments\" \/>\n<meta property=\"og:description\" content=\"Directors would do well to think twice before approving a dividend payment proposal. 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