German default interest — five or nine points over the base rate
The statute names no fixed rate but a margin over the base rate: five percentage points where a consumer is involved, otherwise nine points on claims for payment.
2026 rules — verified on September 21, 2026Free, no account
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Sources and assumptions
- gesetze-im-internet.de — BGB § 288 Abs. 1 Satz 2 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « Der Verzugszinssatz beträgt für das Jahr fünf Prozentpunkte über dem Basiszinssatz. »
- gesetze-im-internet.de — BGB § 288 Abs. 2 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « Bei Rechtsgeschäften, an denen ein Verbraucher nicht beteiligt ist, beträgt der Zinssatz für Entgeltforderungen neun Prozentpunkte über dem Basiszinssatz. »
- gesetze-im-internet.de — BGB § 288 Abs. 5 Satz 1 — tax year 2026, verified on September 21, 2026
Excerpt from the source : « Der Gläubiger einer Entgeltforderung hat bei Verzug des Schuldners, wenn dieser kein Verbraucher ist, außerdem einen Anspruch auf Zahlung einer Pauschale in Höhe von 40 Euro. »
Calculation assumptions
- Default is assumed to have arisen; the conditions of BGB s. 286 are not checked here.
- The base rate is an input: it is reset every six months under BGB s. 247 and changes faster than a tax scale.
- Day-by-day calculation on a 365-day year — a disclosed simplification, as BGB s. 288 prescribes no interest convention.
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This topic in other countries
Each country applies its own law: these pages are written in its language and read from its official sources.
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.