Little has been achieved at the EU level and internationally to harmonise the various approaches taken by national laws regarding the nature and extent of directors’ obligations in the vicinity of insolvency. The first steps towards harmonisation can be seen in the Restructuring Directive, which aims to provide initial guidance on the duties of directors where there is a likelihood of insolvency. Lithuania is one of the countries which has most recently implemented a comprehensive insolvency reform, trying to better conform to the modern realities of business and promote the corporate rescue paradigm through the national legal regime. The new Law on Insolvency of Legal Persons introduced a range of changes that directly and indirectly impact the director’s civil liability approach. The aim of this paper is to provide comprehensive insights from a comparative perspective on the Lithuanian approach to the regime of a director’s civil liability in the vicinity of insolvency through an analysis of the conditions and sources of such liability in the context of the new legal regime of insolvency. The paper discusses the general features and doctrine of the legal regime regarding a director’s civil liability in Lithuania. Secondly, it sets out the types of insolvency-related duties of directors, analyses the current state of harmonisation at the EU level in that regard, and then discusses the Lithuanian approach. Finally, it determines the main factors influencing the future of the legal regime of a director’s liability, including the reactions of the legislators to the COVID-19 outbreak.

在欧盟层面和国际层面，在协调国家法律对破产时董事义务的性质和范围所采取的各种方法方面几乎没有取得任何进展。在重组指令中可以看到协调的第一步，该指令旨在为可能破产的董事职责提供初步指导。立陶宛是最近实施全面破产改革的国家之一，试图更好地符合现代商业现实，并通过国家法律制度促进企业救助范式。新的法人破产法引入了一系列直接和间接影响董事民事责任方法的变化。本文的目的是通过在新法律制度的背景下分析此类责任的条件和来源，从比较的角度就立陶宛对破产附近董事民事责任制度的方法提供全面的见解资不抵债。本文讨论了立陶宛有关董事民事责任的法律制度的一般特征和原则。其次，它列出了与破产相关的董事职责的类型，分析了欧盟层面在这方面的协调现状，然后讨论了立陶宛的做法。最后，它确定了影响董事责任法律制度未来的主要因素，包括立法者对 COVID-19 爆发的反应。