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Confirmed reorganisation plan not performed: review the revived claim
Review non-performance of a confirmed reorganisation plan: conditions, payments, calculation and the possible revival of a claim.
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16 August 2026, Mag. Bernhard Brandauer, Rechtsanwalt
Confirmation of a reorganisation plan does not end every review. If agreed performance is missing, plan terms, payments, due dates and the alleged consequence must be reconstructed separately.
Section 156a IO governs revival of claims subject to statutory conditions. The result cannot be established from a reminder or internal accounting alone.
This article concerns non-performance after confirmation. Preparation for the vote and the general effects of the plan are separate issues.
Document non-performance
Which records show a possible revival?
Plan terms, actual performance and legal consequence are separate review areas.
| Review area | Records | Core question |
|---|---|---|
| Plan terms | Confirmed plan, conditions, payment schedule | What performance was due? |
| Payment | Bank records, receipts, statements | What was actually paid? |
| Consequence | Reminder, calculation, procedural records | Which claim is now asserted? |
The result depends on the plan, performance and procedural status.
Review plan performance
Which issue should be evidenced first?
The check orders plan, payment and consequence. It does not replace review of the confirmed plan.
Discuss the specific matter with the firm.
Is the confirmed plan with its payment conditions available?
Your answers
Review the documents
Reconstruct payment flow
Compare the order, records and actual course before deciding the next step.
Compare plan and demand
Obtain the missing evidence and record which assumption still requires review.
Break down the claim calculation
Prepare the concrete issue with a chronology and the key records for legal review.
Secure the confirmed plan as the starting point
Secure the confirmed plan as the starting point
Section 156a IO links the consequence to the confirmed plan and its conditions. Use the confirmed version rather than a presentation or negotiation note.
Record plan amount, payment dates, conditions and any security in one overview.
Evidence performance and non-performance chronologically
Evidence performance and non-performance chronologically
The review compares due and actual performance. Allocate bank records, receipts and statements to the relevant plan obligation.
A late, partial or differently described payment should not be treated as complete or missing without that comparison.
Do not assert revival in general terms
Do not assert revival in general terms
The consequence under section 156a IO depends on statutory conditions and the plan terms. A reminder does not show which claim or amount may be asserted again.
Separate the original claim, recognised plan performance and alleged balance.
Prepare the next procedural step
Prepare the next procedural step
Keep the plan, payment overview, correspondence and current procedural information together. This shows whether an account, statement or further step is needed.
The records should also identify undisputed amounts and the assertion requiring legal review.
An unpaid amount is not yet a finished calculation: Compare plan, performance and alleged consequence in separate steps.
FAQ
Common questions about non-performance of a reorganisation plan
What does revival mean? +
Section 156a IO sets out when a claim may be asserted again after non-performance of a reorganisation plan.
Is a reminder enough to revive a claim? +
No. Plan terms, performance, statutory conditions and the calculation require review.
Which records matter? +
The confirmed plan, payment evidence, statements, correspondence and current procedural status form the basis.
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