With the “Law on Mitigation of the Consequences of the COVID 19 Pandemic in Civil, Insolvency and Criminal Law”, extensive measures were initiated to mitigate the economic consequences of the spread of SARS-CoV-2 and to support affected companies. An important component of the law is the temporary suspension of the obligation to file for insolvency and the limitation of the D&O liability in the event of insolvency caused by the COVID 19 pandemic (“COVID 19 Insolvency Suspension Act”, German abbr.: COVInsAG). The changes in insolvency law will come into force with retroactive effect from 1 March 2020. There is the possibility of an extension until 31 March 2021 at the latest by decree. MORE.