Skip to content

German insolvency filing deadline: three or six weeks

The deadline is a CEILING, not a cushion: s. 15a(1) sentence 1 requires the filing 'without culpable delay'. Letting three weeks pass without working on a rescue or on the filing breaches the duty before the deadline even expires.

2026 rules — verified on September 22, 2026Free, no account

This content is part of the path: When the employer becomes insolvent· Step 3 of 8· Next step: German insolvency pay — how much does the agency actually cover?

Your result

Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.

Sources and assumptions

  • gesetze-im-internet.de — InsO § 15a Abs. 1 Satz 2 — tax year 2026, verified on September 22, 2026
    Excerpt from the source : « Der Antrag ist spätestens drei Wochen nach Eintritt der Zahlungsunfähigkeit und sechs Wochen nach Eintritt der Überschuldung zu stellen. »
  • gesetze-im-internet.de — InsO § 15a Abs. 1 Satz 2 — tax year 2026, verified on September 22, 2026
    Excerpt from the source : « Der Antrag ist spätestens drei Wochen nach Eintritt der Zahlungsunfähigkeit und sechs Wochen nach Eintritt der Überschuldung zu stellen. »

Calculation assumptions

  • The date the condition arose is assumed to be settled. In practice that date is the heart of the dispute — it decides retrospectively on criminal liability and on personal liability.
  • The computation is for legal persons under s. 15a(1) sentence 1. Partnerships with no natural person as a general partner fall under sentence 3; this calculator does not make that distinction.
  • The payment figure shown is an EXPOSED amount, not a computed reimbursement. Whether a payment was consistent with a prudent manager's diligence is a judgement, not a calculation.

Go further

Understand this calculation: the related course

File it

The official form or forms to complete once you know the amount, explained field by field.

Related calculators

Neighbouring calculations: the other side of the same decision, or the step that follows.

Read in German

This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.