Advance payment of taxes can harm the cash flow of medium-sized companies undergoing judicial reorganization.

With the tax reform, split payments tend to be the main challenge for companies in judicial reorganization, as they reduce cash flow flexibility and shorten their short-term financial "breathing room." The change alters the tax collection logic by automatically separating taxes in the transaction, increasing adaptation costs and compliance risks. The implementation, planned from 2027 onwards, requires more planning and possible adjustments to restructuring plans.