Cash Pooling during and in the Aftermath of the COVID-19 Pandemic: Insights from Selected Court Cases

Abstract

As businesses across the world struggle to deal with the economic impact of the COVID-19 pandemic (the pandemic), liquidity and freeing up much needed cash resources has become the main concern of many businesses. Hence, examining cash pooling strategies is crucial. In this article, the authors reflect on cash pooling during and in the aftermath of the pandemic based on selected court cases from Denmark, Norway, Poland, Portugal and Switzerland.