Costs of WHOA procedures significantly lower thanks to reduction in court fees

WHOA proceedings are the way forward for many companies with problematic debts. However, the high court fees were an unfeasible hurdle especially for group companies. Since July 1, 2025, the court fees have been greatly reduced and there is no longer any stacking with a group if multiple requests are made, which was a regular occurrence in WHOA processes. For SMEs, this makes this great tool much more accessible!

What does the WHOA entail?

The WHOA, in force since January 1, 2021, allows companies to reach an agreement with creditors and shareholders on debt restructuring outside of bankruptcy. After homologation by the court, this agreement is binding, even for dissenting parties. This instrument is primarily intended for viable companies that are in financial trouble due to excessive debt, but still have a future.

In practice, we see that WHOA has particular potential for companies that have experienced setbacks due to a special event, such as increased energy costs or (unfortunately) still problematic corona debts.

New fees courts as of July 1, 2025

The reduction in court fees is big. For legal entities (such as BVs and NVs), the fees drop from EUR 6,861 to EUR 714 for an application. On top of that, there will be no stacking if multiple requests are made.

Better suited for SMEs

Practice showed that, in practice, WHOA was mainly used by large companies and somewhat larger companies within SMEs, with significant debt. For many small SMEs or people with sole proprietorships, the procedure proved too costly, partly due to the high court fee. ( https://www.flib.nl/whoa-blijkt-effectief-middel-ook-voor-mkb ) This financial barrier also hindered creditors or shareholders from objecting to an offered settlement. The result was that smaller SME entrepreneurs could not reap the benefits of this procedure. This change makes the process much more accessible to entrepreneurs.

Conclusion

The reduction in court fees as of July 1, 2025 is an important step in making the WHOA more accessible to a broader group of entrepreneurs. It lowers financial barriers and encourages the use of this restructuring tool, which contributes to preventing unnecessary bankruptcies.

Questions?

Wondering if WHOA is an option for your business, or have other questions following this article? Our attorneys are ready to advise you! Please contact one of our attorneys for tailored strategic advice. You can contact us by email, phone or fill out the contact form for a no-obligation initial consultation. We are happy to think along with you.