No increase in liability quota due to repayment of Corona emergency aid
The repayment of funds from the Corona emergency aid continues to occupy insolvency practice. The Münster Finance Court clarified in its decision dated 17.11.2021 (Az. 9 V 2341/21 K) that repayments of granted Corona emergency aid within the framework of an insolvency procedure do not affect the liability quota.
Background of the decision
In the underlying procedure, a creditor, specifically the tax office, issued a liability notice against the managing director of an insolvent company. The liability amount was assessed based on the Corona emergency aid paid out because the managing director was unable to return the reclaimed and accrued funding. The managing director argued that the subsequent repayment of the emergency aid to the public authorities had reduced the actual liability amount.
Key considerations of the Münster Finance Court
No reduction in liability quota
The Finance Court rejected a reduction in the liability amount and explained that the repayment of the Corona emergency aid from an insolvency law perspective does not result in a subsequent correction of the liability-relevant quota. The court based its decision on the insolvency law principle that the liability quota is calculated from the claims that are determined as of the date of insolvency opening. Subsequent payouts or reimbursements – such as the repayment of the emergency aid – do not affect the once established liability quota.
Statement on liquidity improvement
The court also pointed out that the repayment of the aid funds is merely considered a reimbursement, which does not create an insolvency law advantage for other creditors in the insolvency estate. The improvement of the estate through repayments is not related to the original liability calculation. No legal entitlement to reduce the liability quota arises from this.
Significance for liability in insolvency proceedings
The decision of the Münster Finance Court clarifies that repayments of government subsidies, particularly in the context of the Corona emergency aid, have no impact on already determined liability quotas in insolvency proceedings. What remains decisive is the status of liabilities ascertainable at the opening of proceedings and the liability quota derived from it. Subsequent repayments change nothing about this.
Note on ongoing proceedings
It should be noted that appeals could be lodged against the decision of the Münster Finance Court, and thus the interpretation has not yet been conclusively clarified at the highest court level. The presumption of innocence applies in favor of the affected parties to the proceedings. The complete decision is accessible at verdicts.news.
Legal clarification in insolvency requirements
The legal situation regarding the repayment of subsidy services in insolvency law contexts is complex and subject to ongoing developments. Companies, managers, and other parties facing comparable situations can receive comprehensive support from MTR Legal. Further information and the possibility for qualified legal advice in insolvency law can be found at Legal advice in insolvency law.
