Kanzlei Verbracken & Partner

Section 15b InsO: payments after insolvency

Payroll, suppliers, taxes and running costs can create different risks in a crisis. Each payment needs a documented assessment.

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What does section 15b InsO regulate?

The provision restricts payments after inability to pay or over-indebtedness for covered entities. Payments consistent with the care of a prudent and conscientious manager receive specific treatment. This does not create general permission to continue all payments unchanged.

Reimbursement claims against management

Personal reimbursement liability depends on matters including the insolvency date, payment, care exercised and statutory exceptions. Tax and social-security duties must also be included in the legal assessment. Blanket payment freezes or selective payments without review can create further problems.

Documents for case assessment

Bank transactions, payment approvals, liquidity forecasts and communications with advisers help reconstruct events. Keep records complete. We structure the information and involve the relevant lawyers for the specific liability assessment.

Sources and legal foundations

Sources checked: 14 September 2026

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