Imminent insolvency constitutes a ground to open restructuring proceedings. Although the respective provisions have been amended, there are still doubts as to how insolvency should be understood and how to determine in practice whether an entrepreneur is faced with imminent insolvency. Before these doubts will be cleared up by jurisprudence and legal doctrine, it is worth to examine some solutions known to other legal systems, in particular the German one. Insolvency grounds in both legal systems are different, however, some concepts, in particular regarding forecast for continuation of the debtor's enterprise, may be successfully applicable also in the Polish restructuring law.