Restructuring: reorganisations done in the right order

Group simplifications, solvent restructurings, and the harder situations — approached as sequencing problems, because in restructuring the order of steps is usually the difference between clean and contested.

Scope

Group simplification. Merging, migrating, or eliminating entities that no longer earn their keep: dissolution by merger, cross-border mechanics under the mobility framework, and the tax and substance analysis that decides which entity absorbs which. Where the answer is closure, the liquidation practice executes it.

Solvent restructurings. Debt pushdowns, refinancings, compartment reorganisations in securitisation structures, and the documentation trail that keeps directors comfortable — every step minuted against the interest of the entity taking it.

Distressed situations. Early-stage options analysis under Luxembourg's modernised preventive restructuring framework (the law of 7 August 2023 implementing Directive (EU) 2019/1023) versus the classic routes — advised by a practice whose principal is a member of the ALMJ and INSOL Europe, and who takes judicial and supervisory mandates in wind-down contexts.

Creditor-side work. Position assessment, security reviews, and the agreed-upon-procedures verifications lenders ask for — see review, verification & assurance.

Where it connects

Restructuring is where administration, substance, and liquidation meet under time pressure. If the question is live, write first: contact@viekey.eu.