Wind Up Felszámoló és Válságkezelő Zrt Wind Up Felszámoló és Válságkezelő Zrt
Hasznos információk


Based on Act XLIX of 1991 on Bankruptcy Proceedings and Liquidation Proceedings, Section 46 Subsection (8) and Act C of 2000 on Accounting, Section 3 Point 10 Paragraph C):

In liquidation proceedings, the creditor may request a statement (certificate) of irrecoverability from the liquidator, if the creditor can prove the existence of his claim by sending a copy of his documents including the amount. Furthermore, the creditor declares that the claim has not been assigned following the time of the opening of liquidation proceedings and that he no longer wishes to participate in the proceedings as creditor. The creditor expressly applies for the issue of the statement of irrecoverability and at the same time provides evidence of payment of the reimbursement of expenses.
Please transfer the amount of the reimbursement of expenses of 2,000 forints plus value added tax payable under Act XLIX of 1991 on Bankruptcy Proceedings and Liquidation Proceedings, Section 46 Subsection (8) and Act C of 2000 on Accounting, Section 3 Subsection (4) Point 10 Subpoint (C) to the bank account number 10300002-10585704-49020023- 02000003 of WIND UP Zrt (indicating the name of the company in liquidation in the notice field) held with MKB BANK Nyrt. The liquidator will send the statement of irrecoverability together with the invoice to the creditor following proof of payment of the cost reimbursement.


In liquidation proceedings, the creditors may notify their claim to the liquidator based on the available documentary evidence (e.g. invoice, contract etc.) by sending their copies and proving payment of the registration fee. The document proving payment of the registration fee must always be attached to the notification of a creditor’s claim. The registration fee (which is 1% of the claim, but min. 5,000 forints and max. 200,000 forints) must be paid to the separate account managed by the Economic Office of the competent court of appeal conducting the liquidation with reference to the case number of the liquidation court. The number of the bank account is also indicated in the disclosure of the order providing for the liquidation published in the official gazette “Cégközlöny”. The bank account numbers of the Economic Offices of Courts of Appeal can also be seen if you click here (Act XLIX of 1991 (on Bankruptcy Proceedings and Liquidation Proceedings), Section 28 Subsection (2) Point f) and Section 46 Subsection (7)). The creditors have to notify their claims to the liquidator within 40 days upon disclosure of the liquidation proceedings in “Cégközlöny”.

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Useful links:

Courts of Hungary:

National Directory of Liquidators and Trustees (Hungarian abbreviation: FOE):

Official gazette “Cégközlöny”: