English overview · DE – Liquiditätsprüfung 2026: Krisensignale rechtzeitig einordnen
Archive allocation: 2026-10. Editorially added on 14 November 2026.
A strong order book does not guarantee liquidity. Where due invoices are repeatedly deferred, management needs current figures and a documented assessment.
Legal framework
Inability to pay, imminent illiquidity and over-indebtedness are distinct. Section 15a InsO is central for entities subject to filing duties. Its maximum periods are not a general permission to wait regardless of circumstances. Restructuring negotiations and payment decisions must be coordinated with mandatory duties.
Practical implementation
An overview should cover due liabilities, available funds and reliable expected receipts. Assumptions and changes should be recorded. Serious warning signs need prompt specialist assessment; waiting for annual accounts may be too late.
Four practical examples
Illustrative scenarios, not reports of actual mandates.
1. Due debts exceed funds. A liquidity assessment is needed promptly.
2. An administrator seeks repayment. Transaction history and avoidance grounds are reviewed.
3. A creditor submits claims. Basis, ranking and evidence need preparation.
4. A director plans payments. Insolvency status and liability require prior assessment.