voorkeurvorderingen

Voorkeurvorderingen, often translated as preferential payments or pre-payments, are a concept primarily found in Dutch insolvency law. They refer to payments made by a debtor to a creditor shortly before the debtor's insolvency, which, in hindsight, may have been made under circumstances that unduly favor one creditor over others. The purpose of scrutinizing such payments is to ensure fairness among all creditors.

In the context of bankruptcy proceedings, a trustee (curator) has the power to review transactions that occurred before the declaration of insolvency. If a payment is deemed a voorkeursvordering, it can be challenged and potentially clawed back by the trustee. This is done to restore the debtor's estate to its condition before the preferential payment was made, thereby allowing for a more equitable distribution of assets among all creditors according to their legal ranking.

The assessment of whether a payment constitutes a voorkeursvordering typically involves examining the timing of the payment relative to the insolvency, the nature of the debt, and the intent or knowledge of both the debtor and the creditor. If a creditor was aware that the debtor was in a state of financial distress and that the payment would prejudice other creditors, the payment is more likely to be deemed a voorkeursvordering. The underlying principle is to prevent debtors from unfairly prioritizing certain creditors when they are on the verge of financial collapse.