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Section 15a InsO: delayed filing and the duty to apply
Signs of corporate insolvency require prompt assessment. Inability to pay and over-indebtedness must be examined using up-to-date figures.
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Deadlines are maximum periods
For covered companies, section 15a InsO requires filing without culpable delay. The maximum is three weeks for inability to pay and six weeks for over-indebtedness. These periods cannot automatically be used in full. Qualified legal and financial assessment must promptly distinguish a temporary shortfall from insolvency.
Document liquidity and decisions
Assessment requires due liabilities, available funds, bank transactions and financing commitments. Mere hope of new orders is not a reliable funding basis. Record when warning signs became known and which measures were taken.
Filing duties and payment risks
Late filing can have criminal and civil consequences. Separately, further payments require assessment under section 15b InsO. Our topic consultation helps organise the case; any statutory deadline already running must be observed independently of the meeting date.
Sources and legal foundations
Sources checked: 14 September 2026
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