Preferential Creditor

Preferential Creditor

Tags: bankrupt, bankruptcy, belastingdienst, concurrent schuldeiser, creditor, debtor, failliet, faillissement, fiscus, preferent schuldeiser, schuldenaar, tax authorities, uwv.

A preferential creditor is a creditor who has a preferential claim on the debtor. This preferential claim means that in case of bankruptcy of the debtor, he or she has priority over the claims of the unsecured creditors.

Types of Preferential Creditors

Three parties can be distinguished that are preferential creditors:

  • The UWV;
  • The Tax Authorities and;
  • An employee of the bankrupt with a salary claim from before the bankruptcy.

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