Tax

Following the launch of the Tax in Distressed Situations microsite, created in collaboration with Loyens & Loeff, in 2025, our global Tax teams and Loyens have published seven updated jurisdictional guides on the topic. The updated guides reflect market trends over the last year as well as a new section addressing Pillar 2 considerations in distressed situations.

A company that is struggling to meet its debt obligations may be weighing up the different options to service, refinance, or restructure its existing debt. While tax may not be front of mind, the potential tax consequences of the options available to companies in distressed situations or their creditors should not be overlooked. These guides provide a high-level overview of important tax considerations for debt restructurings, enforcement, acquisitions of debt and insolvency proceedings for both debtors and creditors from UK, US, French, Luxembourg, Swiss, Belgian and Dutch tax perspectives.

Read the guides here