Covid-19 has put the ability to survive of entire sectors and industries to the test. As a consequence, far-reaching restructuring measures have become necessary in many areas. In this, the second year of the pandemic, the pace of transformation has by no means slowed down. Additional tweaks have to be made, new business models have not yet proven their worth, liquidity has run out. An end to the pandemic is not in sight and economic trends in 2021 remain unpredictable. Calls for state aid are growing again, a new pact between social partners is necessary, and the desire for an end to restructuring and a reliable picture of the future is becoming stronger and stronger. This also means new changes to the game rules for communications around restructuring processes.