Late Payment Interest Calculator
Calculate late-payment interest per §288 BGB — for B2B (base rate + 9 points) and consumers (base rate + 5 points).
Frequently Asked Questions
Where do I find the current base rate?
The base rate is published by the German Bundesbank semi-annually (Jan 1 / Jul 1) — the preset value here is a placeholder and must be verified before productive use.
The templates, calculations and documents provided are for educational and assistance purposes only and do not replace tax or legal advice. Always review and test any result before production use. IT Smart Service accepts no liability for misuse, data loss, or legal, financial or technical damages arising from incorrect use.
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