Certificate pursuant to Section 270d of the Insolvency Code –
The Key to Self-Administration

Routine and experience are key

The legislature has titled Section 270d of the Insolvency Code (InsO) “Preparation for Restructuring.” This so-called “protective shield” procedure is intended to ensure that any restructuring still possible during insolvency is initiated in a timely manner. Aderhold applies the standard of the Institute of Public Auditors in Germany (IDW S9) in this context to fully leverage the opportunities offered by the protective shield procedure. The debtor company’s

insolvency must be ruled out promptly and with legal certainty, and the prospects for restructuring must be assessed in a rough but reliable manner. Routine and experience are crucial here. The Aderhold team has already prepared numerous certificates, all of which have led to the opening of protective shield proceedings.

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certification under Section 270d
of the Insolvency Code

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