Kre\u00addit\u00ads\u00adty\u00adring for sm\u00e5 virksom\u00adhe\u00adder: Fra kon\u00adtrakt til tvangsfuldbyrdelse<\/p>\n\n\n\n
I sm\u00e5 virksom\u00adhe\u00adder er der sj\u00e6l\u00addent en egen regnskab\u00adsaf\u00adde\u00adling, der hol\u00adder styr p\u00e5 udes\u00adt\u00e5en\u00adde pos\u00adter. Eje\u00adren udf\u00e6r\u00addi\u00adger regn\u00adin\u00adger\u00adne om afte\u00adnen og tjek\u00adker indg\u00e5en\u00adde beta\u00adlin\u00adger, n\u00e5r der er tid til det. Hvis en beta\u00adling ude\u00adbli\u00adver, ven\u00adter man ofte l\u00e6n\u00adge, for\u00addi man ikke \u00f8ns\u00adker at forn\u00e6r\u00adme kun\u00adden. For en virksom\u00adhed med f\u00e5 store ord\u00adrer kan selv en enkelt ube\u00adtalt reg\u00adning bin\u00adde lik\u00advi\u00addi\u00adte\u00adten i en hel m\u00e5ned.<\/p>\n\n\n\n
For\u00addrings\u00adh\u00e5nd\u00adte\u00adring bety\u00adder ikke, at man skal overs\u00adv\u00f8m\u00adme kun\u00adder\u00adne med rykker\u00ads\u00adkri\u00advel\u00adser. Det er en fast pro\u00adce\u00addu\u00adre, der begyn\u00adder inden kon\u00adtrakt\u00adind\u00adg\u00e5el\u00adsen og slut\u00adter med beta\u00adlin\u00adgen, om n\u00f8d\u00adven\u00addigt via dom\u00ads\u00adto\u00adlene. Vi viser, hvil\u00adke reg\u00adler der g\u00e6l\u00adder for beta\u00adlings\u00adfris\u00adter, hvor\u00addan et rykker\u00adsys\u00adtem fun\u00adge\u00adrer, hvor\u00adn\u00e5r det kan beta\u00adle sig at ind\u00add\u00adra\u00adge et inkas\u00adso\u00adbu\u00adreau eller en advo\u00adkat, hvor\u00addan vejen fra rykker\u00ads\u00adkri\u00advel\u00adse til tvangsfuldbyr\u00addel\u00adse ser ud, og hvad tab p\u00e5 for\u00addrin\u00adger bety\u00adder skattem\u00e6ssigt.<\/p>\n\n\n\n
De mest effek\u00adti\u00adve for\u00adan\u00adstalt\u00adnin\u00adger mod mang\u00adlen\u00adde beta\u00adling skal iv\u00e6rks\u00e6t\u00adtes, f\u00f8r ydel\u00adsen leve\u00adres. Sene\u00adre er det n\u00e6s\u00adten umu\u00adligt at indh\u00aden\u00adte det fors\u00f8mte.<\/p>\n\n\n\n
I for\u00adret\u00adnings\u00adfor\u00adhold mel\u00adlem virksom\u00adhe\u00adder kan beta\u00adlings\u00adfris\u00adter\u00adne for\u00adhand\u00adles frit, men de er ikke ube\u00adgr\u00e6n\u00adse\u00adde. En beta\u00adlings\u00adfrist p\u00e5 mere end 60 dage efter mod\u00adta\u00adgel\u00adse af ydel\u00adsen eller mod\u00adta\u00adgel\u00adse af fak\u00adtur\u00adaen er kun gyl\u00addig, hvis den er udtrykke\u00adligt aftalt og ikke er groft uri\u00adme\u00adlig for kre\u00addi\u00adtor (\u00a7 271a, stk. 1, BGB). Hvis beta\u00adlin\u00adgen f\u00f8rst for\u00adfal\u00adder efter en kon\u00adtrol eller afle\u00adve\u00adring, g\u00e6l\u00adder der en tils\u00adva\u00adren\u00adde frist p\u00e5 30 dage for kon\u00adtrol- eller afle\u00adve\u00adrings\u00adfris\u00adten (\u00a7 271a, stk. 3, BGB). For offent\u00adli\u00adge ord\u00adre\u00adgi\u00adve\u00adre er gr\u00e6ns\u00ader\u00adne stramm\u00ade\u00adre: En frist p\u00e5 mere end 30 dage kr\u00e6\u00adver en objek\u00adtiv begrun\u00addel\u00adse, mens en frist p\u00e5 mere end 60 dage er ugyldig.<\/p>\n\n\n\n
For sm\u00e5 lever\u00adan\u00add\u00f8\u00adrer er det\u00adte vig\u00adtigt i for\u00adhold til store afta\u00adge\u00adre, der \u00f8ns\u00adker at gen\u00adnemt\u00advin\u00adge lan\u00adge beta\u00adlings\u00adfris\u00adter. Hvis fris\u00adten er angi\u00advet i kun\u00addens indk\u00f8bs\u00adbe\u00adting\u00adel\u00adser, g\u00e6l\u00adder der end\u00adda en stren\u00adge\u00adre gr\u00e6n\u00adse: I tvivl\u00adstil\u00adf\u00e6l\u00adde anses en frist p\u00e5 mere end 30 dage efter mod\u00adta\u00adgel\u00adse af ydel\u00adsen eller mod\u00adta\u00adgel\u00adse af fak\u00adtur\u00adaen for uri\u00adme\u00adligt lang og der\u00admed ugyl\u00addig (\u00a7 308 nr. 1a BGB). Det\u00adte g\u00e6l\u00adder ogs\u00e5 mel\u00adlem virksom\u00adhe\u00adder. En ugyl\u00addig afta\u00adle om beta\u00adlings\u00adfrist lader den \u00f8vri\u00adge del af kon\u00adtrak\u00adten best\u00e5, og i s\u00e5 fald g\u00e6l\u00adder de lov\u00adm\u00e6s\u00adsi\u00adge reg\u00adler. \u00a7 271a BGB g\u00e6l\u00adder ikke for kon\u00adtrak\u00adter med for\u00adbru\u00adge\u00adre og for delbetalinger.<\/p>\n\n\n\n
Den, der beta\u00adler forud i uger eller m\u00e5ne\u00adder, b\u00e6rer den st\u00f8rs\u00adte risi\u00adko. Ved entre\u00adpren\u00f8raf\u00adta\u00adler kan entre\u00adpren\u00f8\u00adren kr\u00e6\u00adve del\u00adbe\u00adta\u00adlin\u00adger sva\u00adren\u00adde til v\u00e6r\u00addien af de udf\u00f8r\u00adte ydel\u00adser (\u00a7 632a BGB). Ved nye kun\u00adder, spe\u00adcial\u00adfremstil\u00adlin\u00adger og st\u00f8r\u00adre ord\u00adrer er det s\u00e6d\u00adv\u00adan\u00adligt at kr\u00e6\u00adve et for\u00adskud ved ord\u00adre\u00adaf\u00adgi\u00advel\u00adsen eller en beta\u00adlings\u00adplan opdelt efter byg\u00adge\u00adfa\u00adser, og det\u00adte kan h\u00e5nd\u00adh\u00e6\u00adves, hvis det frem\u00adg\u00e5r af kontrakten.<\/p>\n\n\n\n
Hvis det efter aftal\u00adens indg\u00e5el\u00adse viser sig, at kun\u00adden sand\u00adsyn\u00adlig\u00advis ikke kan beta\u00adle, er ingen forp\u00adlig\u00adtet til at leve\u00adre yder\u00adli\u00adge\u00adre med fuldt kends\u00adkab til situa\u00adtio\u00adnen. Den, der er forp\u00adlig\u00adtet til at leve\u00adre p\u00e5 for\u00adh\u00e5nd, m\u00e5 n\u00e6g\u00adte at leve\u00adre, indtil kun\u00adden beta\u00adler eller stil\u00adler sik\u00adker\u00adhed (\u00a7 321 BGB). Han kan fast\u00ads\u00e6t\u00adte en rime\u00adlig frist her\u00adfor og efter fris\u00adtens udl\u00f8b tr\u00e6\u00adde til\u00adba\u00adge fra aftalen.<\/p>\n\n\n\n
Den, der leve\u00adrer varer, b\u00f8r for\u00adbe\u00adhol\u00adde sig ejen\u00addoms\u00adret\u00adten, indtil den ful\u00adde beta\u00adling er mod\u00adta\u00adget (\u00a7 449 BGB). Den almin\u00adde\u00adli\u00adge ejen\u00addoms\u00adfor\u00adbe\u00adhold hj\u00e6l\u00adper dog kun, s\u00e5 l\u00e6n\u00adge varen befin\u00adder sig u\u00e6nd\u00adret hos kun\u00adden. Hvis kun\u00adden vide\u00adres\u00e6l\u00adger den eller for\u00adar\u00adbej\u00adder den, bort\u00adfal\u00adder den som regel. Mod det\u00adte bes\u00adkyt\u00adter den udvi\u00adde\u00adde ejen\u00addoms\u00adfor\u00adbe\u00adhold, hvor kun\u00adden p\u00e5 for\u00adh\u00e5nd afst\u00e5r sin ford\u00adring fra vide\u00adre\u00adsal\u00adget, samt en for\u00adar\u00adbejd\u00adnings\u00adklau\u00adsul. Beg\u00adge dele skal v\u00e6re udtrykke\u00adligt aftalt, hvil\u00adket i praks\u00adis oftest sker i de gene\u00adrel\u00adle forretningsbetingelser.<\/p>\n\n\n\n
Vig\u00adtigt med hen\u00adblik p\u00e5 h\u00e5nd\u00adh\u00e6\u00advel\u00adsen: S\u00e6l\u00adge\u00adren kan f\u00f8rst kr\u00e6\u00adve varen til\u00adba\u00adge, n\u00e5r han har truk\u00adket sig fra afta\u00adlen (\u00a7 449, stk. 2, BGB).<\/p>\n\n\n\n
Beta\u00adlings\u00adbe\u00adting\u00adel\u00adser, ejen\u00addoms\u00adfor\u00adbe\u00adhold og reg\u00adler om beta\u00adlings\u00adfor\u00adsin\u00adkel\u00adse er som regel angi\u00advet i de gene\u00adrel\u00adle for\u00adret\u00adnings\u00adbe\u00adting\u00adel\u00adser. De er kun g\u00e6l\u00adden\u00adde, hvis de er gyl\u00addigt ind\u00adar\u00adbej\u00addet i kon\u00adtrak\u00adten. Et tryk p\u00e5 bag\u00ads\u00adiden af fak\u00adtur\u00adaen kom\u00admer for sent, for\u00addi afta\u00adlen p\u00e5 det tids\u00adpunkt aller\u00ade\u00adde er indg\u00e5et. Hvis beg\u00adge par\u00adter hen\u00advi\u00adser til deres egne almin\u00adde\u00adli\u00adge for\u00adret\u00adnings\u00adbe\u00adting\u00adel\u00adser, g\u00e6l\u00adder mod\u00adstri\u00adden\u00adde klau\u00adsu\u00adler som regel ikke. If\u00f8l\u00adge rets\u00adpraks\u00adis g\u00e6l\u00adder det enk\u00adle ejen\u00addoms\u00adfor\u00adbe\u00adhold dog som regel alli\u00adge\u00advel. Det udvi\u00adde\u00adde ejen\u00addoms\u00adfor\u00adbe\u00adhold stran\u00adder der\u00adimod ofte p\u00e5 grund af en und\u00adta\u00adgel\u00adses\u00adklau\u00adsul i kun\u00addens indk\u00f8bs\u00adbe\u00adting\u00adel\u00adser. Den, der arbej\u00adder med store afta\u00adge\u00adre, b\u00f8r der\u00adfor vide, hvil\u00adke beting\u00adel\u00adser der fak\u00adtisk g\u00e6l\u00adder i en kri\u00adtisk situation.<\/p>\n\n\n\n
N\u00e5r der er tale om nye kun\u00adder og st\u00f8r\u00adre ord\u00adrer, er det en god id\u00e9 at tage et hur\u00adtigt kig p\u00e5 deres beta\u00adlings\u00addyg\u00adtig\u00adhed. Han\u00addels\u00adre\u00adgis\u00adter\u00adet og kon\u00adkurs\u00admed\u00addel\u00adels\u00ader\u00adne er offent\u00adligt til\u00adg\u00e6n\u00adge\u00adli\u00adge. Enhver, der kan p\u00e5vi\u00adse, at ved\u00adkom\u00admen\u00adde \u00f8ns\u00adker at afv\u00e6r\u00adge \u00f8ko\u00adno\u00admis\u00adke ulem\u00adper som f\u00f8l\u00adge af insol\u00advent kon\u00adtrakt\u00adpart\u00adne\u00adre, har ret til at indse i fuldbyr\u00addel\u00adses\u00addom\u00ads\u00adto\u00adlen\u00ades skyld\u00adner\u00adre\u00adgis\u00adter (\u00a7 882f, stk. 1, nr. 4, ZPO). Deru\u00addo\u00adver fin\u00addes der oply\u00ads\u00adnin\u00adger fra kre\u00addi\u00adto\u00adp\u00adly\u00ads\u00adnings\u00adbu\u00adre\u00adau\u00ader, som er gebyrpligtige.<\/p>\n\n\n\n
Hvis kun\u00adden er en fysisk per\u00adson, f.eks. en enkelt\u00admands\u00advirksom\u00adhed eller en pri\u00advat\u00adkun\u00adde, udg\u00f8r kre\u00addit\u00advur\u00adde\u00adrin\u00adgen en behand\u00adling af per\u00adso\u00adno\u00adp\u00adly\u00ads\u00adnin\u00adger. Det\u00adte er til\u00adladt, hvis der fore\u00adlig\u00adger en beret\u00adti\u00adget inter\u00ades\u00adse (art. 6, stk. 1, litra f, i GDPR). Det\u00adte er som regel til\u00adf\u00e6l\u00addet, n\u00e5r virksom\u00adhe\u00adden leve\u00adrer varen p\u00e5 for\u00adh\u00e5nd og b\u00e6rer en reel risi\u00adko for mis\u00adlig\u00adhol\u00addel\u00adse. Kun\u00adden skal infor\u00adme\u00adres herom (art. 13, 14 i GDPR), f.eks. i pri\u00advat\u00adlivs\u00adpo\u00adli\u00adtik\u00adken eller i tilbuddet.<\/p>\n\n\n\n
En ford\u00adring kan kun ind\u00addri\u00adves i det omfang, den er doku\u00admen\u00adter\u00adet. Fak\u00adtur\u00adaen b\u00f8r inde\u00adhol\u00adde en pr\u00e6cis bes\u00adkri\u00advel\u00adse af ydel\u00adsen, hen\u00advi\u00adse til ord\u00adren, f\u00f8l\u00adge\u00adsed\u00adlen eller afle\u00adve\u00adrings\u00adpro\u00adto\u00adkol\u00adlen og angi\u00adve en enty\u00addig forfaldsdato.<\/p>\n\n\n\n
Fak\u00adtur\u00adaen er afg\u00f8\u00adren\u00adde for, hvor\u00adn\u00e5r der er tale om beta\u00adlings\u00adfor\u00adsin\u00adkel\u00adse. I erhvervs\u00adm\u00e6s\u00adsig han\u00addel kom\u00admer kun\u00adden i beta\u00adlings\u00adfor\u00adsin\u00adkel\u00adse senest 30 dage efter for\u00adfalds\u00adda\u00adtoen og mod\u00adta\u00adgel\u00adsen af fak\u00adtur\u00adaen, ogs\u00e5 uden rykker\u00ads\u00adkri\u00advel\u00adse (\u00a7 286, stk. 3, BGB). For for\u00adbru\u00adge\u00adre g\u00e6l\u00adder det\u00adte kun, hvis fak\u00adtur\u00adaen udtrykke\u00adligt hen\u00advi\u00adser til den\u00adne kon\u00adsek\u00advens. En s\u00e6t\u00adning som \u201eHvis De ikke beta\u00adler inden for 30 dage efter for\u00adfalds\u00adda\u00adtoen og mod\u00adta\u00adgel\u00adsen af den\u00adne fak\u00adtu\u00adra, er De i res\u00adtance\u201c b\u00f8r der\u00adfor frem\u00adg\u00e5 af alle fak\u00adturaer til privatkunder.<\/p>\n\n\n\n
If\u00f8l\u00adge rets\u00adpraks\u00adis udl\u00f8\u00adser en beta\u00adlings\u00adfrist, som virksom\u00adhe\u00adden ensi\u00addigt angi\u00adver p\u00e5 fak\u00adtur\u00adaen, ikke for\u00adsin\u00adkel\u00adse uden en p\u00e5min\u00addel\u00adse. Til det skal fris\u00adten v\u00e6re aftalt i kon\u00adtrak\u00adten. Den, der \u00f8ns\u00adker at kr\u00e6\u00adve mora\u00adren\u00adter f\u00f8r udl\u00f8\u00adbet af 30 dage, skal sen\u00adde en udtrykke\u00adlig p\u00e5min\u00addel\u00adse, n\u00e5r beta\u00adlings\u00adfris\u00adten er udl\u00f8bet.<\/p>\n\n\n\n
Fra 2027 bli\u00adver e\u2011fakturering obli\u00adga\u00adto\u00adrisk for man\u00adge virksom\u00adhe\u00adder. L\u00e6s mere herom i vores arti\u00adkel om E\u2011faktura fra 2027<\/a>.<\/p>\n\n\n\n Juri\u00addisk set er en enkelt rykker\u00ads\u00adkri\u00advel\u00adse til\u00adstr\u00e6k\u00adke\u00adlig til at s\u00e6t\u00adte debi\u00adtor i mis\u00adlig\u00adhol\u00addel\u00adse (\u00a7 286, stk. 1, BGB). Den udbred\u00adte opfat\u00adtel\u00adse, at der skal tre rykker\u00ads\u00adkri\u00advel\u00adser til, f\u00f8r der kan uds\u00adtedes et beta\u00adlings\u00adp\u00e5\u00adbud, er for\u00adkert. Et fast\u00adlagt rykker\u00adsys\u00adtem tje\u00adner der\u00adfor ikke til at opf\u00adyl\u00adde for\u00adma\u00adli\u00adte\u00adter, men til at sik\u00adre p\u00e5li\u00adde\u00adlig\u00adhed: Hver enes\u00adte ube\u00adtalt reg\u00adning behand\u00adles p\u00e5 sam\u00adme m\u00e5de p\u00e5 sam\u00adme tids\u00adpunkt, uan\u00adset hvor travlt der er i virksomheden.<\/p>\n\n\n\n En genn\u00adem\u00adpr\u00f8\u00advet frem\u00adgangs\u00adm\u00e5\u00adde for sm\u00e5 virksomheder:<\/p>\n\n\n\n Det er vig\u00adtigt, at der i virksom\u00adhe\u00adden er en per\u00adson, der har ans\u00adva\u00adret for at f\u00f8l\u00adge op p\u00e5 sagen, og som s\u00f8r\u00adger for, at de love\u00adde til\u00adtag ogs\u00e5 bli\u00adver gen\u00adnem\u00adf\u00f8rt. En truet kon\u00adsek\u00advens, der ikke bli\u00adver iv\u00e6rk\u00adsat, for\u00adl\u00e6n\u00adger blot den yder\u00adli\u00adge\u00adre ventetid.<\/p>\n\n\n\n N\u00e5r der ops\u00adt\u00e5r for\u00adsin\u00adkel\u00adse, ops\u00adt\u00e5r der krav p\u00e5 mora\u00adren\u00adter: fem pro\u00adcent\u00adpoint over basis\u00adren\u00adte\u00adsat\u00adsen over for for\u00adbru\u00adge\u00adre og ni pro\u00adcent\u00adpoint over for and\u00adre skyld\u00adne\u00adre. Hvis skyld\u00adne\u00adren ikke er en for\u00adbru\u00adger, til\u00adl\u00e6g\u00adges der et fast bel\u00f8b p\u00e5 40 euro pr. ford\u00adring (\u00a7 288 BGB). Hvad dis\u00adse krav er v\u00e6rd, og hvor\u00adfor en rykker\u00ads\u00adkri\u00advel\u00adse ikke stand\u00adser for\u00e6l\u00addel\u00adsen, for\u00adkla\u00adrer vi i vores arti\u00adkel For\u00e6l\u00addel\u00adse ved \u00e5rets udgang<\/a>.<\/p>\n\n\n\n Hvis en fast kun\u00adde ikke beta\u00adler, ops\u00adt\u00e5r sp\u00f8rgs\u00adm\u00e5\u00adlet om, hvor\u00advidt yder\u00adli\u00adge\u00adre ord\u00adrer sta\u00addig skal udf\u00f8\u00adres. Ved del\u00adlever\u00adan\u00adcer i hen\u00adhold til sam\u00adme kon\u00adtrakt kan virksom\u00adhe\u00adden til\u00adb\u00ada\u00adge\u00adhol\u00adde yder\u00adli\u00adge\u00adre lever\u00adan\u00adcer, s\u00e5 l\u00e6n\u00adge tid\u00adli\u00adge\u00adre for\u00adfald\u00adne regn\u00adin\u00adger sta\u00addig er ube\u00adtal\u00adte (\u00a7 320 BGB). Hvis virksom\u00adhe\u00adden er forp\u00adlig\u00adtet til at leve\u00adre p\u00e5 for\u00adh\u00e5nd, kan inds\u00adigel\u00adsen om usik\u00adker\u00adhed (\u00a7 321 BGB) under vis\u00adse omst\u00e6n\u00addig\u00adhe\u00adder v\u00e6re til hj\u00e6lp. Ved for\u00adskel\u00adli\u00adge ord\u00adrer fra et l\u00f8ben\u00adde for\u00adret\u00adnings\u00adfor\u00adhold kan der v\u00e6re tale om en til\u00adb\u00ada\u00adge\u00adhol\u00addel\u00adses\u00adret i hen\u00adhold til \u00a7 273 BGB, og mel\u00adlem erhvervs\u00addri\u00adven\u00adde ogs\u00e5 i hen\u00adhold til \u00a7 369 HGB. Ram\u00adme\u00adaf\u00adta\u00adler med fas\u00adte leve\u00adrings\u00adforp\u00adlig\u00adtel\u00adser kan begr\u00e6n\u00adse det\u00adte. Et leve\u00adrings\u00adstop b\u00f8r der\u00adfor under\u00ads\u00f8\u00adges p\u00e5 for\u00adh\u00e5nd og med\u00adde\u00adles kun\u00adden skriftligt.<\/p>\n\n\n\n Hvis beta\u00adlin\u00adgen sta\u00addig ikke indg\u00e5r trods en rykker\u00ads\u00adkri\u00advel\u00adse, st\u00e5r sm\u00e5 virksom\u00adhe\u00adder ofte over for val\u00adget mel\u00adlem et inkas\u00adso\u00adbu\u00adreau og et advo\u00adkat\u00adkon\u00adtor. Beg\u00adge har ret til at ind\u00addri\u00adve for\u00addrin\u00adger uden for ret\u00adten. For\u00adskel\u00adle\u00adne lig\u00adger i omkost\u00adnin\u00adger\u00adne og i, hvad der sker, hvis skyld\u00adne\u00adren g\u00f8r indsigelse.<\/p>\n\n\n\n Omkost\u00adnin\u00adger:<\/strong> De refu\u00adsi\u00adons\u00adberet\u00adti\u00adge\u00adde inkas\u00adso\u00adom\u00adkost\u00adnin\u00adger er begr\u00e6n\u00adset til advo\u00adka\u00adtho\u00adno\u00adrar\u00adet. Kre\u00addi\u00adtor kan h\u00f8jst kr\u00e6\u00adve det bel\u00f8b af debi\u00adtor, som en advo\u00adkat ville kun\u00adne opkr\u00e6\u00adve for den sam\u00adme ydel\u00adse (\u00a7 13e RDG). Siden okto\u00adber 2021 g\u00e6l\u00adder der desu\u00adden lave\u00adre gebyr\u00adsatser for ube\u00adstridte for\u00addrin\u00adger: Som regel er geby\u00adret begr\u00e6n\u00adset til 0,9, i enk\u00adle sager til 0,5. Der er som regel tale om en enkel sag, hvis debi\u00adtor beta\u00adler inden for to uger efter den f\u00f8rs\u00adte beta\u00adlings\u00adp\u00e5\u00admin\u00addel\u00adse (nr. 2300 VV RVG). Den, der f\u00f8rst hyrer et inkas\u00adso\u00adbu\u00adreau og deref\u00adter en advo\u00adkat, f\u00e5r som udgangs\u00adpunkt ikke d\u00e6k\u00adket de dob\u00adbel\u00adte omkost\u00adnin\u00adger (\u00a7 13f RDG). Beta\u00adler debi\u00adtor slet ikke, b\u00e6rer kre\u00addi\u00adtor omkost\u00adnings\u00adri\u00adsi\u00adkoen, med\u00admind\u00adre der er aftalt et resul\u00adtat\u00adba\u00adse\u00adret honorar.<\/p>\n\n\n\n Repr\u00e6\u00adsen\u00adta\u00adti\u00adon i ret\u00adten:<\/strong> Inkas\u00adso\u00advirksom\u00adhe\u00adder m\u00e5 ind\u00adle\u00adde den ret\u00adli\u00adge p\u00e5min\u00addel\u00adse\u00adspro\u00adce\u00addu\u00adre og fore\u00adta\u00adge tvangsfuldbyr\u00addel\u00adse i l\u00f8s\u00f8\u00adre. Hvis skyld\u00adne\u00adren imid\u00adlert\u00adid g\u00f8r inds\u00adigel\u00adse, og sagen hen\u00advi\u00adses til en dom\u00adstol, oph\u00f8\u00adrer deres repr\u00e6\u00adsen\u00adta\u00adti\u00adons\u00adbe\u00adf\u00f8\u00adjel\u00adse (\u00a7 79, stk. 2, nr. 4, i ZPO). Som pro\u00adces\u00adre\u00adpr\u00e6\u00adsen\u00adtant kan der da kun p\u00e5t\u00e6n\u00adkes en advo\u00adkat, som skal s\u00e6t\u00adte sig ind i sagen p\u00e5 ny. For byret\u00adten kan kre\u00addi\u00adtor i prin\u00adcip\u00adpet ogs\u00e5 selv f\u00f8re sagen.<\/p>\n\n\n\n N\u00e5r det dre\u00adjer sig om for\u00addrin\u00adger, hvor man kan for\u00adven\u00adte inds\u00adigel\u00adser fra kun\u00adden, f.eks. p\u00e5 grund af p\u00e5s\u00adt\u00e5e\u00adde mang\u00adler, er den direk\u00adte vej til advo\u00adkat\u00adkon\u00adto\u00adret der\u00adfor som regel den kor\u00adtes\u00adte. Et beta\u00adlings\u00adkrav fra en advo\u00adkat med en fast\u00adsat frist har desu\u00adden ofte st\u00f8r\u00adre effekt end yder\u00adli\u00adge\u00adre rykker\u00ads\u00adkri\u00advel\u00adser fra virksom\u00adhe\u00adden selv.<\/p>\n\n\n\n Hvis skyld\u00adne\u00adren ikke beta\u00adler selv efter den sids\u00adte opford\u00adring, m\u00e5 sagen behand\u00adles ved dom\u00ads\u00adto\u00adlen. Er for\u00addrin\u00adgen ube\u00adstridt, er den ret\u00adli\u00adge beta\u00adlings\u00adp\u00e5\u00admin\u00addel\u00adse\u00adspro\u00adce\u00addu\u00adre hur\u00adti\u00adge\u00adre og bil\u00adli\u00adge\u00adre end en rets\u00adsag. For ans\u00f8\u00adge\u00adre fra Sles\u00advig-Hols\u00adten er Amts\u00adge\u00adricht Schles\u00adwig den kom\u00adpe\u00adten\u00adte cen\u00adtra\u00adle betalingsp\u00e5mindelsesdomstol.<\/p>\n\n\n\n Hvis skyld\u00adne\u00adren g\u00f8r inds\u00adigel\u00adse, over\u00adg\u00e5r sagen p\u00e5 kre\u00addi\u00adto\u00adrens beg\u00e6ring til en almin\u00adde\u00adlig rets\u00adsag. Kre\u00addi\u00adtor skal i den for\u00adbin\u00addel\u00adse beta\u00adle yder\u00adli\u00adge\u00adre rets\u00adge\u00adbyr og begrun\u00adde sit krav. Efter en inds\u00adigel\u00adse mod fuldbyr\u00addel\u00adses\u00adken\u00addels\u00aden hen\u00advi\u00adser ret\u00adten sagen af egen drift. Siden den 1. janu\u00adar 2026 har byret\u00adter\u00adne haft kom\u00adpe\u00adtence i sager med et tvist\u00adbel\u00f8b p\u00e5 op til 10.000 euro. Hvis kun\u00adden aller\u00ade\u00adde p\u00e5 for\u00adh\u00e5nd har bestridt for\u00addrin\u00adgen, er en rets\u00adsag ofte den beds\u00adte l\u00f8s\u00adning fra star\u00adten, da der alli\u00adge\u00advel kan for\u00adven\u00adtes en indsigelse.<\/p>\n\n\n\n En dom i sig selv indbrin\u00adger ikke pen\u00adge. Hvis skyld\u00adne\u00adren fort\u00adsat ikke beta\u00adler, st\u00e5r der for\u00adskel\u00adli\u00adge tvangsfuldbyr\u00addel\u00adses\u00adfor\u00adan\u00adstalt\u00adnin\u00adger til r\u00e5dig\u00adhed. Hvil\u00adken der er mest hen\u00adsigts\u00adm\u00e6s\u00adsig, afh\u00e6n\u00adger af, hvad man ved om skyld\u00adne\u00adrens formue.<\/p>\n\n\n\n Hvis en kun\u00adde til\u00adby\u00adder afbe\u00adta\u00adling, er det ofte den hur\u00adtigs\u00adte l\u00f8s\u00adning, forud\u00adsat at afta\u00adlen er klart for\u00admu\u00adler\u00adet. Den b\u00f8r skrift\u00adligt fast\u00adsl\u00e5, at skyld\u00adne\u00adren aner\u00adken\u00adder det sam\u00adle\u00adde krav inklu\u00adsi\u00adve ren\u00adter og omkost\u00adnin\u00adger. Den\u00adne aner\u00adken\u00addel\u00adse med\u00adf\u00f8\u00adrer, at for\u00e6l\u00addel\u00adses\u00adfris\u00adten begyn\u00adder for\u00adf\u00adra (\u00a7 212 BGB). Er den for\u00admu\u00adler\u00adet som en udtrykke\u00adlig g\u00e6lds\u00adan\u00ader\u00adken\u00addel\u00adse, afs\u00adk\u00e6\u00adrer den desu\u00adden i prin\u00adcip\u00adpet skyld\u00adne\u00adren fra de inds\u00adigel\u00adser mod for\u00addrin\u00adgen, som han er bekendt med. Det\u00adte omfat\u00adter fas\u00adte afd\u00adrag med dato\u00adan\u00adgi\u00advel\u00adse og en for\u00adfald\u00adsklau\u00adsul: Kom\u00admer skyld\u00adne\u00adren i res\u00adtance med et afd\u00adrag, for\u00adfal\u00adder hele rest\u00adbel\u00f8\u00adbet straks. Hvis der aller\u00ade\u00adde er ind\u00adledt tvangsfuldbyr\u00addel\u00adse, kan foge\u00adden ogs\u00e5 til\u00adla\u00adde skyld\u00adne\u00adren at beta\u00adle i rater, forud\u00adsat at kre\u00addi\u00adtor ikke har ude\u00adluk\u00adket det\u00adte (\u00a7 802b ZPO). Fuldbyr\u00addel\u00adsen uds\u00e6t\u00adtes da. Kre\u00addi\u00adtor kan straks g\u00f8re inds\u00adigel\u00adse mod afd\u00adrags\u00adpla\u00adnen. Hvis skyld\u00adne\u00adren kom\u00admer mere end to uger bagud med en afd\u00adrag, bort\u00adfal\u00adder planen.<\/p>\n\n\n\n Der er et punkt, der ofte over\u00adses: Hvis skyld\u00adne\u00adren sene\u00adre g\u00e5r kon\u00adkurs, kan kon\u00adkurs\u00adfor\u00adval\u00adte\u00adren under vis\u00adse omst\u00e6n\u00addig\u00adhe\u00adder kr\u00e6\u00adve de mod\u00adta\u00adgne beta\u00adlin\u00adger til\u00adb\u00ada\u00adge\u00adbe\u00adtalt. N\u00e5r det g\u00e6l\u00adder beta\u00adlin\u00adger, som kre\u00addi\u00adtor hav\u00adde krav p\u00e5, afh\u00e6n\u00adger det af, om kre\u00addi\u00adtor var bekendt med skyld\u00adne\u00adrens insol\u00advens (\u00a7 133, stk. 1 og 3, InsO). Har kre\u00addi\u00adtor aftalt en afd\u00adrags\u00adord\u00adning, anta\u00adges det siden 2017, at han ikke hav\u00adde kends\u00adkab her\u00adtil (\u00a7 133, stk. 3, 2. s\u00e6t\u00adning, InsO). Den\u00adne for\u00admod\u00adning kan dog mod\u00adbe\u00advi\u00adses af and\u00adre omst\u00e6n\u00addig\u00adhe\u00adder, f.eks. hvis skyld\u00adne\u00adren \u00e5bent erkl\u00e6\u00adrer, at han ikke l\u00e6n\u00adge\u00adre kan beta\u00adle sine kre\u00addi\u00adto\u00adrer i det hele taget. S\u00e5dan\u00adne for\u00admu\u00adle\u00adringer b\u00f8r ikke indg\u00e5 i en afta\u00adle om afdragsbetaling.<\/p>\n\n\n\n H\u00e5nd\u00adte\u00adring af til\u00adgo\u00adde\u00adha\u00adven\u00adder hand\u00adler ikke kun om lik\u00advi\u00addi\u00adtet. Ube\u00adtal\u00adte og tab\u00adte til\u00adgo\u00adde\u00adha\u00adven\u00adder har indfly\u00addel\u00adse p\u00e5 moms, balan\u00adcen og overskuddet.<\/p>\n\n\n\n Den, der afreg\u00adner sin oms\u00e6t\u00adning efter aftal\u00adte veder\u00adlag, skal beta\u00adle moms aller\u00ade\u00adde for den forud\u00adg\u00e5en\u00adde indber\u00adet\u00adnings\u00adpe\u00adri\u00adode, hvor ydel\u00adsen blev lever\u00adet (\u00a7 13, stk. 1, nr. 1, litra a, i momsloven), uan\u00adset om og hvor\u00adn\u00e5r kun\u00adden beta\u00adler. For sm\u00e5 virksom\u00adhe\u00adder bety\u00adder det, at de skal forud\u00adfin\u00adan\u00adsie\u00adre udgif\u00adten af egen lom\u00adme. Virksom\u00adhe\u00adder med en sam\u00adlet oms\u00e6t\u00adning p\u00e5 h\u00f8jst 800.000 euro i det fore\u00adg\u00e5en\u00adde \u00e5r og selvs\u00adt\u00e6n\u00addi\u00adge kan ans\u00f8\u00adge skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne om fak\u00adtisk bes\u00adkat\u00adning (\u00a7 20 UStG). I s\u00e5 fald ops\u00adt\u00e5r moms\u00adforp\u00adlig\u00adtel\u00adsen f\u00f8rst ved mod\u00adta\u00adgel\u00adse af betalingen.<\/p>\n\n\n\n Hvis en ford\u00adring bli\u00adver uind\u00addri\u00advelig i for\u00adbin\u00addel\u00adse med den forel\u00f8\u00adbi\u00adge bes\u00adkat\u00adning, skal momsbel\u00f8\u00adbet kor\u00adri\u00adge\u00adres for den peri\u00adode, hvor for\u00addrin\u00adgen bli\u00adver uind\u00addri\u00advelig (\u00a7 17, stk. 2, nr. 1, i momsloven). En ford\u00adring anses ikke f\u00f8rst for uind\u00addri\u00advelig ved ende\u00adligt tab, men aller\u00ade\u00adde n\u00e5r den ikke kan g\u00f8res g\u00e6l\u00adden\u00adde inden for en over\u00ads\u00adkue\u00adlig fremt\u00adid. N\u00e6r\u00adme\u00adre oply\u00ads\u00adnin\u00adger herom fin\u00addes i vores arti\u00adkel om For\u00e6l\u00addel\u00adse ved \u00e5rets udgang<\/a>.<\/p>\n\n\n\n Ren\u00adter ved for\u00adsin\u00adket beta\u00adling udg\u00f8r erstat\u00adning for tab og er ikke omfat\u00adtet af moms. Der p\u00e5l\u00e6g\u00adges alt\u00ads\u00e5 ikke moms p\u00e5 ren\u00adter\u00adne. De bereg\u00adnes p\u00e5 grund\u00adlag af det ful\u00adde fakturabel\u00f8b.<\/p>\n\n\n\n Virksom\u00adhe\u00adder, der udar\u00adbej\u00adder \u00e5rs\u00adregnskab, skal neds\u00adkri\u00adve tvivl\u00adsom\u00adme til\u00adgo\u00adde\u00adha\u00adven\u00adder pr. balan\u00adce\u00adda\u00adgen. For enkel\u00adte risi\u00adkof\u00adyld\u00adte til\u00adgo\u00adde\u00adha\u00adven\u00adder sker det\u00adte via en indi\u00advi\u00addu\u00adel v\u00e6r\u00addi\u00adre\u00adgu\u00adle\u00adring, mens den gene\u00adrel\u00adle risi\u00adko for tab p\u00e5 den \u00f8vri\u00adge til\u00adgo\u00adde\u00adha\u00adven\u00adde\u00adpor\u00adte\u00adf\u00f8l\u00adje d\u00e6k\u00adkes via en sam\u00adlet v\u00e6r\u00addi\u00adre\u00adgu\u00adle\u00adring. Neds\u00adkriv\u00adnin\u00adgen fore\u00adta\u00adges altid p\u00e5 net\u00adto\u00adbel\u00f8\u00adbet ekskl. moms. Skat\u00adte\u00adm\u00e6s\u00adsigt er en afs\u00adkriv\u00adning til den lave\u00adre rest\u00adv\u00e6r\u00addi kun til\u00adladt, hvis der for\u00adven\u00adtes en varig v\u00e6r\u00addi\u00adfor\u00adrin\u00adgel\u00adse (\u00a7 6, stk. 1, nr. 2, i den tyske indkomst\u00adskat\u00adtel\u00adov (EStG)). Skat\u00adte\u00adfor\u00advalt\u00adnin\u00adgen for\u00adven\u00adter her\u00adfor fors\u00adt\u00e5e\u00adli\u00adge begrun\u00addel\u00adser, f.eks. erfa\u00adrin\u00adger fra tid\u00adli\u00adge\u00adre tab eller sta\u00adtus for rykker- og tvangsfuldbyr\u00addel\u00adse\u00adspro\u00adce\u00addu\u00adrer\u00adne. Et doku\u00admen\u00adter\u00adet rykker\u00adsys\u00adtem er der\u00adfor ogs\u00e5 en hj\u00e6lp ved \u00e5rsregnskabsafl\u00e6ggelsen.<\/p>\n\n\n\n I indt\u00e6gts-over\u00ads\u00adkuds\u00adregnska\u00adbet har et ube\u00adtalt krav ingen indfly\u00addel\u00adse p\u00e5 over\u00ads\u00adkud\u00addet, da den mang\u00adlen\u00adde beta\u00adling ald\u00adrig er ble\u00advet bog\u00adf\u00f8rt som en indt\u00e6gt. Rets- og advo\u00adk\u00adatom\u00adkost\u00adnin\u00adger i for\u00adbin\u00addel\u00adse med ind\u00addri\u00advel\u00adse af virksom\u00adhe\u00addens til\u00adgo\u00adde\u00adha\u00adven\u00adder udg\u00f8r i beg\u00adge til\u00adf\u00e6l\u00adde drift\u00adsud\u00adgif\u00adter. Hvis debi\u00adtor sene\u00adre refun\u00adde\u00adrer dem, udg\u00f8r de driftsindt\u00e6gter.<\/p>\n\n\n\n Ved fac\u00adto\u00adring s\u00e6l\u00adger virksom\u00adhe\u00adden sine til\u00adgo\u00adde\u00adha\u00adven\u00adder til en fac\u00adto\u00adring\u00advirksom\u00adhed og mod\u00adta\u00adger st\u00f8r\u00ads\u00adtede\u00adlen af bel\u00f8\u00adbet med det sam\u00adme. Ved \u00e6gte fac\u00adto\u00adring p\u00e5ta\u00adger fac\u00adto\u00adring\u00advirksom\u00adhe\u00adden sig kre\u00addit\u00adri\u00adsi\u00adkoen, og til\u00adgo\u00adde\u00adha\u00adven\u00adder\u00adne fjer\u00adnes fra virksom\u00adhe\u00addens balan\u00adce. Ved u\u00e6g\u00adte fac\u00adto\u00adring for\u00adbli\u00adver kre\u00addit\u00adri\u00adsi\u00adkoen hos virksom\u00adhe\u00adden, og \u00f8ko\u00adno\u00admisk set dre\u00adjer det sig om et l\u00e5n.<\/p>\n\n\n\n Fac\u00adto\u00adring for\u00adbedrer lik\u00advi\u00addi\u00adte\u00adten, men med\u00adf\u00f8\u00adrer geby\u00adrer og ren\u00adter. I for\u00adbin\u00addel\u00adse med erhvervss\u00adkat\u00adten med\u00adreg\u00adnes en fjerd\u00adedel af ren\u00adte- eller dis\u00adkon\u00adte\u00adrings\u00adan\u00addelen af fac\u00adto\u00adrin\u00adgom\u00adkost\u00adnin\u00adger\u00adne (\u00a7 8, nr. 1, litra a, i GewStG). Det\u00adte g\u00e6l\u00adder dog kun, i det omfang sum\u00admen af alle fin\u00adan\u00adsier\u00adings\u00adan\u00adde\u00adle overs\u00adti\u00adger 200.000 euro. Herun\u00adder h\u00f8rer ogs\u00e5 kre\u00addit\u00adren\u00adter samt for\u00adholds\u00adm\u00e6s\u00adsi\u00adge ande\u00adle af hus\u00adle\u00adje, for\u00adpagt\u00adning, lea\u00adsing\u00ady\u00addel\u00adser og licen\u00adser. For sm\u00e5 virksom\u00adhe\u00adder spil\u00adler den\u00adne til\u00adl\u00e6gs\u00adbe\u00adreg\u00adning der\u00adfor sj\u00e6l\u00addent en rol\u00adle. Om fac\u00adto\u00adring kan beta\u00adle sig, afh\u00e6n\u00adger af for\u00addrings\u00adom\u00adfan\u00adget, kun\u00adde\u00adstruk\u00adtu\u00adren og vilk\u00e5rene.<\/p>\n\n\n\n N\u00e5r der er tale om udes\u00adt\u00e5en\u00adde for\u00addrin\u00adger, er der et sam\u00ads\u00adpil mel\u00adlem juri\u00addis\u00adke og skat\u00adte\u00adm\u00e6s\u00adsi\u00adge sp\u00f8rgs\u00adm\u00e5l. Det er civil\u00adret\u00adten, der afg\u00f8r, om en ford\u00adring kan ind\u00addri\u00adves. Det er skat\u00adter\u00adet\u00adten, der afg\u00f8r, hvor\u00adn\u00e5r moms skal kor\u00adri\u00adge\u00adres, og hvor\u00adn\u00e5r for\u00addrin\u00adgen m\u00e5 afs\u00adkri\u00adves. I man\u00adge virksom\u00adhe\u00adder h\u00e5nd\u00adte\u00adres dis\u00adse to sp\u00f8rgs\u00adm\u00e5l af for\u00adskel\u00adli\u00adge r\u00e5dgivere.<\/p>\n\n\n\n Ina Ree\u00adse er advo\u00adkat, spe\u00adcia\u00adli\u00adse\u00adret i skat\u00adter\u00adet og skat\u00adter\u00e5d\u00adgi\u00adver. I vores Kre\u00addit\u00ads\u00adty\u00adring<\/a> Vi vare\u00adta\u00adger ind\u00addri\u00advel\u00adsen fra advo\u00adka\u00adtens beta\u00adlings\u00adp\u00e5\u00adkrav over rykkerpro\u00adce\u00addu\u00adren til tvangsfuldbyr\u00addel\u00adse. Beta\u00adlings\u00adbe\u00adting\u00adel\u00adser, almin\u00adde\u00adli\u00adge for\u00adret\u00adnings\u00adbe\u00adting\u00adel\u00adser og ejen\u00addoms\u00adfor\u00adbe\u00adhold udfor\u00admer vi i Han\u00addels- og selskabs\u00adret<\/a> og i almin\u00adde\u00adlig civil\u00adret<\/a>. Vi rede\u00adg\u00f8r for den skat\u00adte\u00adm\u00e6s\u00adsi\u00adge behand\u00adling af tab p\u00e5 til\u00adgo\u00adde\u00adha\u00adven\u00adder, bes\u00adkat\u00adning p\u00e5 grund\u00adlag af det fak\u00adtis\u00adke bel\u00f8b og v\u00e6r\u00addi\u00adre\u00adgu\u00adle\u00adringer i vores Skat\u00adter\u00e5d\u00adgiv\u00adning<\/a>.<\/p>\n\n\n\n Der er ikke noget bestemt antal. En enkelt rykker\u00ads\u00adkri\u00advel\u00adse er til\u00adstr\u00e6k\u00adke\u00adlig til at s\u00e6t\u00adte debi\u00adtor i mis\u00adlig\u00adhol\u00addel\u00adse. I for\u00adret\u00adnings\u00adfor\u00adhold indtr\u00e6\u00adder mis\u00adlig\u00adhol\u00addel\u00adsen senest 30 dage efter for\u00adfalds\u00adda\u00adtoen og mod\u00adta\u00adgel\u00adsen af fak\u00adtur\u00adaen, selv uden en rykker\u00ads\u00adkri\u00advel\u00adse. Der kan ogs\u00e5 ans\u00f8\u00adges om en beta\u00adlings\u00adp\u00e5\u00adbud uden forud\u00adg\u00e5en\u00adde rykker\u00ads\u00adkri\u00advel\u00adse. Hvis debi\u00adto\u00adren p\u00e5 det\u00adte tids\u00adpunkt end\u00adnu ikke var i mis\u00adlig\u00adhol\u00addel\u00adse, kan der ops\u00adt\u00e5 uenig\u00adhed om, hvem der skal afhol\u00adde omkost\u00adnin\u00adger\u00adne. Det er der\u00adfor for\u00adnuf\u00adtigt at sen\u00adde et rykker\u00ads\u00adkri\u00advel\u00adse p\u00e5 forh\u00e5nd.<\/p>\n\n\n\n Der er ikke noget mini\u00admums\u00adbel\u00f8b for kra\u00advet. Rets\u00adge\u00adby\u00adret udg\u00f8r mindst 38 euro og afh\u00e6n\u00adger af kra\u00advets st\u00f8r\u00adrel\u00adse. Hvis kra\u00advet er beret\u00adti\u00adget, skal skyld\u00adne\u00adren afhol\u00adde sags\u00adom\u00adkost\u00adnin\u00adger\u00adne. Det afg\u00f8\u00adren\u00adde er sna\u00adre\u00adre, om der er noget at hen\u00adte hos skyld\u00adne\u00adren. Hos skyld\u00adne\u00adre uden for\u00admue m\u00e5 kre\u00addi\u00adtor selv afhol\u00adde omkost\u00adnin\u00adger\u00adne, men har til gen\u00adg\u00e6ld en rets\u00adkraftig afg\u00f8\u00adrel\u00adse, som han kan fuldbyr\u00adde i 30 \u00e5r, f.eks. hvis skyld\u00adne\u00adrens \u00f8ko\u00adno\u00admis\u00adke situa\u00adti\u00adon sene\u00adre forbedres.<\/p>\n\n\n\n Hvis skyld\u00adne\u00adren aller\u00ade\u00adde er i res\u00adtance, skal han erstat\u00adte omkost\u00adnin\u00adger\u00adne ved rets\u00adfor\u00adf\u00f8lgn\u00adin\u00adgen som erstat\u00adning for tab som f\u00f8l\u00adge af res\u00adtan\u00adcen. Det\u00adte g\u00e6l\u00adder b\u00e5de for et beta\u00adlings\u00adkrav fra en advo\u00adkat og for en rets\u00adsag. Det fas\u00adte mora\u00adto\u00adrie\u00adge\u00adbyr p\u00e5 40 euro mod\u00adreg\u00adnes heri. Hvis skyld\u00adne\u00adren ikke beta\u00adler, for\u00addi han ikke har mid\u00adler\u00adne til det, afhol\u00adder kre\u00addi\u00adtor i f\u00f8rs\u00adte omgang selv omkost\u00adnin\u00adger\u00adne. For virksom\u00adheds\u00adfor\u00addrin\u00adger betrag\u00adtes dis\u00adse som driftsudgifter.<\/p>\n\n\n\n Ofte ja. Ved del\u00adlever\u00adan\u00adcer i hen\u00adhold til sam\u00adme kon\u00adtrakt har virksom\u00adhe\u00adden ret til at til\u00adb\u00ada\u00adge\u00adhol\u00adde yder\u00adli\u00adge\u00adre lever\u00adan\u00adcer, s\u00e5 l\u00e6n\u00adge tid\u00adli\u00adge\u00adre for\u00adfald\u00adne regn\u00adin\u00adger ikke er betalt. Ved for\u00adskel\u00adli\u00adge ord\u00adrer inden for et l\u00f8ben\u00adde for\u00adret\u00adnings\u00adfor\u00adhold kan der v\u00e6re tale om en til\u00adb\u00ada\u00adge\u00adhol\u00addel\u00adses\u00adret. Ram\u00adme\u00adaf\u00adta\u00adler kan begr\u00e6n\u00adse det\u00adte. Et leve\u00adrings\u00adstop b\u00f8r under\u00ads\u00f8\u00adges p\u00e5 for\u00adh\u00e5nd og med\u00adde\u00adles skriftligt.<\/p>\n\n\n\n Har De udes\u00adt\u00e5en\u00adde for\u00addrin\u00adger, eller \u00f8ns\u00adker De at f\u00e5 gen\u00adnem\u00adg\u00e5et Deres beta\u00adlings\u00adbe\u00adting\u00adel\u00adser?<\/strong> I en ind\u00adle\u00adden\u00adde samt\u00ada\u00adle p\u00e5 ca. 15 minut\u00adter fin\u00adder vi ud af, hvor du st\u00e5r, og hvil\u00adke skridt der er for\u00adnuf\u00adti\u00adge at tage. Kon\u00adtakt os nu<\/a><\/p>\n\n\n\n Man\u00adge til\u00adf\u00e6l\u00adde af mang\u00adlen\u00adde beta\u00adling kan und\u00adg\u00e5s, inden fak\u00adtur\u00adaen uds\u00adtedes. Vi viser, hvor\u00addan sm\u00e5 virksom\u00adhe\u00adder sik\u00adrer deres til\u00adgo\u00adde\u00adha\u00adven\u00adder, opbyg\u00adger et fast rykker\u00adsys\u00adtem og ind\u00addri\u00adver ube\u00adtal\u00adte fak\u00adturaer helt frem til tvangsfuldbyr\u00addel\u00adse, samt hvil\u00adke skat\u00adte\u00adm\u00e6s\u00adsi\u00adge reg\u00adler der g\u00e6l\u00adder i den forbindelse.<\/p>","protected":false},"author":1,"featured_media":1577,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[14],"tags":[398,393,277,275,276,394,395,274,279,396,397,280,278],"class_list":["post-1576","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allgemeines","tag-binden-liquiditaet","tag-festes-mahnwesen","tag-inkasso-oder-anwalt","tag-mahnbescheid-vollstreckungsbescheid","tag-mahnwesen","tag-offene-rechnungen","tag-offene-rechnungen-binden","tag-offene-rechnungen-eintreiben","tag-ratenzahlungsvereinbarung","tag-rechnungen-binden","tag-rechnungen-binden-liquiditaet","tag-zahlungsausfall-vermeiden","tag-zahlungsziel-b2b"],"_links":{"self":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1576","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/comments?post=1576"}],"version-history":[{"count":1,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1576\/revisions"}],"predecessor-version":[{"id":1578,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/posts\/1576\/revisions\/1578"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media\/1577"}],"wp:attachment":[{"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/media?parent=1576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/categories?post=1576"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kanzlei-reese.de\/da\/wp-json\/wp\/v2\/tags?post=1576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Et velfungerende rykkersystem<\/h2>\n\n\n\n
\n
Leveringsstop i eksisterende forretningsforhold<\/h3>\n\n\n\n
Inkassobureau eller advokat?<\/h2>\n\n\n\n
Fra betalingsp\u00e5bud til tvangsfuldbyrdelse<\/h2>\n\n\n\n
Forl\u00f8bet af betalingsp\u00e5budsproceduren<\/h3>\n\n\n\n
\n
Tvangsfuldbyrdelsen<\/h3>\n\n\n\n
\n
S\u00e5dan aftaler du en afdragsordning p\u00e5 den rigtige m\u00e5de<\/h2>\n\n\n\n
Skattem\u00e6ssige aspekter<\/h2>\n\n\n\n
Moms: Kontrol af faktisk beskatning<\/h3>\n\n\n\n
Balance og resultatopg\u00f8relse<\/h3>\n\n\n\n
Factoring som alternativ<\/h3>\n\n\n\n
Tjekliste: H\u00e5ndtering af tilgodehavender i syv trin<\/h2>\n\n\n\n
\n
Jura og skat under \u00e9t tag<\/h2>\n\n\n\n
Ofte stillede sp\u00f8rgsm\u00e5l om fordringsstyring<\/h2>\n\n\n\n
Hvor mange rykkerskrivelser skal jeg sende, f\u00f8r jeg kan f\u00e5 udstedt en betalingsp\u00e5bud?<\/h3>\n\n\n\n
Fra hvilket bel\u00f8b kan det betale sig at indgive en betalingsp\u00e5mindelse?<\/h3>\n\n\n\n
Hvem betaler advokatomkostningerne?<\/h3>\n\n\n\n
M\u00e5 jeg stoppe yderligere leverancer, hvis en kunde ikke betaler?<\/h3>\n\n\n\n
Sammenfattet<\/h2>\n\n\n\n
\n
Kilder<\/h3>\n\n\n\n
\n