Termination of the rescue plan and resubmission of claims: an overview of the review procedure applicable to creditors

In a judgment rendered on February 4, 2026, the Court of Cassation unequivocally confirmed the principle that a claim admitted in the debtor’s first insolvency proceedings is automatically admitted into the liabilities of the second insolvency proceedings opened against the debtor following the termination of their rescue plan. Thus, a creditor who updates their claim may only be subject to the claim verification procedure in the second proceedings to the extent of the elements not admitted in the previous proceedings.

The litigation that gave rise to this judgment is highly instructive. A claim of over €4 million was admitted, with an additional €600,000 in late payment interest declared following the termination of the plan. Debates centred on the jurisdiction of the insolvency judge, the classification of the discounted claim, and whether it should be automatically admitted to the liabilities in the second proceedings.

A reminder that the filing of a claim is a straightforward procedure that requires great rigour, lest it be contested.

Référence
Com. 4 févr. 2026, F-B, n° 24-21.341