แน่นอนครับว่าในปัจจุบันเว็บสล็อตมีเปิดให้อยู่มาก แต่สล็อต เว็บใหญ่ป็นผู้ที่ให้บริการ เว็บตรงที่มาแรงที่สุดของปีนี้ และยังมีระบบที่เปิดช่องทาง ในการสร้างรายได้ผ่านระบบออนไลน์ ที่สะดวกและมีความปลอดภัย ให้กับสายปั่นสล็อตทุก แล้วยังการันตีการให้บริการที่ได้ระบบมาตรฐาน ทุกยอดการเดิมพันทุกทุนและกำไรที่คุณเล่น บริการดี เกมเยอะ ได้เงินจริง จนได้รับความน่าเชื่อถือ ทั้งหมดคือข้อดีของการเล่นสล็อตเว็บใหญ่ รวมสล็อตค่ายใหญ่ทั่วอาณาจักรเท่านั้น.
Are you a director of a BV and do you want to distribute dividend? Then take extra care during the corona crisis. If you make use of the extended Emergency Measure Bridging Employment (NOW), you may not distribute any dividend for the 2020 financial year. If you do not make use of this scheme, you are allowed to pay dividends, but this payment can now lead more quickly to the private liability of the director.
Do you use the extended NOW scheme, also known as NOW 2.0? In that case, you may not distribute a dividend for the 2020 financial year. Did you already make dividend decisions before you applied for the scheme? Then you do not have to reverse these decisions. If you make use of the extended NOW scheme, you are also not allowed to pay bonuses to the board and management this year and you may not buy back your own shares. However, this only applies to companies that receive €125,000 or more on the basis of the NOW scheme, or receive an advance of €100,000 or more. These conditions apply until the general meeting of shareholders for the 2020 financial year.
Please note: the aforementioned conditions already applied to groups in the first NOW scheme. Are you violating these conditions? Then you must repay the amount received in compensation.
Companies that do not make use of the NOW scheme(s) have more options. In addition, not every dividend payment in corona times automatically leads to an increased risk of directors’ liability. You can easily grant permission for the payment of dividend if you carefully weigh the consequences of the corona crisis for your company and then conclude that the payment will not be at the expense of (1) the continuity or (2) the payment position of the BV. Of course it is important to follow the rules. Balance sheet test and distribution test What are the rules? The law provides the following regulations:
- Balance sheet test : the general meeting of shareholders may determine the distributions insofar as the shareholders’ equity exceeds the legal and statutory reserves.
- Such a decision has no effect as long as the board has not given its approval.
- Distribution test : the board may only refuse this approval if it knows or should reasonably foresee that the BV will no longer be able to pay its due debts after the distribution. This applies to both:
- payable debts at the time of distribution;
- debts that fall due within a reasonable period thereafter. A period of at least one year will be adhered to.
When is a dividend payment risky? The approval of the Board is therefore required for the validity of a dividend distribution. The board is obliged to base this approval on a distribution test. If this distribution test shows that the dividend distribution will (probably) lead to payment problems for the BV, the board must refuse to cooperate with the dividend distribution. In such a situation, does the board still cooperate with the dividend payment? In that case, each director is jointly and severally liable for the shortfall that has arisen as a result of the distribution.
It is therefore very important to record the results and considerations in the context of the balance sheet test and distribution test in detail. You can ask your accountant to support you in this. However, the fact remains that the influence of the corona virus and the associated measures cannot be overseen by anyone. At this time, it will therefore be possible to judge more quickly in retrospect that you, as a director, should have taken serious account of inability to pay.
The onset of a recession as a result of the corona crisis seems almost certain. If we are to believe the predictions, one in five companies will end up in the danger zone. With that in mind, it might be wise to be very careful when paying out dividends. Do you have doubts about paying dividends in these uncertain times? Or have you been held personally liable after a dividend payment? Please feel free to contact us. Thanks to our extensive experience in the field of dividend payments and directors’ liability, we can be of service to you.