Ranking of creditors

This information is provided by

Netherlands Chamber of Commerce, KVK

After bankruptcy, the curator will sell as many assets and collect as much money as possible to pay the creditors. The curator then determines the order in which the creditors will be paid: the ranking of creditors. The place in the ranking depends on the type of debt which the creditor claims. The higher your position in the ranking of creditors, the greater the chance that you will get paid.

1st rank: estate claims

Estate claims are paid first. Claims against the estate concern debts that arise during the period of the bankruptcy (also called estate debts). For example:

  • salary of the curator
  • rent starting from the day of the bankruptcy

2nd rank: preferential claims

After the estate debts have been paid, creditors with a preferential or priority claim will have their turn. Preferred creditors are, for example:

  • tax authorities (payroll tax and turnover tax)
  • UWV (wage claim)
  • Unpaid wages of employees

3rd rank: non-preferential claims

Finally, unsecured claims will be paid. These are, for example, outstanding invoices from suppliers. How much a unsecured creditor receives depends on the amount of the claim.

Claiming after bankruptcy: the Consignatiekas

If you were a creditor in a bankruptcy, but the curator was unable to locate you to refund your claim at the time of the bankruptcy, there may still be an amount kept in reserve for you in the so-called 'Consignatiekas'. This deposit stores any leftover funds from past bankruptcies for 20 years. To claim the money, you have to approach the Ministry of Finance and prove your claim. You can do so (only in Dutch) on the Rijksoverheid website.

Exception: ‘separatisten’ (priority administrative claims)

In the Netherlands, two types of creditors rank above all other creditors. They are called ‘separatisten’. Separatisten are:

close all

The claim of a separatist stands apart from the bankruptcy. The claimant can demand immediate payment from the debtor, without consulting the curator. The curator can ask the ‘separatist’ to delay their claim for a reasonable period.

Questions relating to this article?

Please contact the Netherlands Chamber of Commerce, KVK

This information is provided by

Netherlands Chamber of Commerce, KVK