Late payment interest in Germany: base rate plus 9 points
For a late business invoice under German law, statutory interest is the Bundesbank base rate plus 9 percentage points. For a debt that became late between 1 July 2026 and 31 December 2026, that is 10,52% per year, plus at least EUR 40 fixed compensation.
The rule
BGB § 288(2) sets the rate for business debts, where no consumer is involved: the base rate plus 9 percentage points per year. The Bundesbank publishes the base rate (Basiszinssatz) on 1 January and 1 July (Bundesbank page). Overdue Kit reads it from there every week.
Base rate and statutory rate since 2024
| In force from | Basiszinssatz | B2B rate (+ 9 points) |
|---|---|---|
| 1 January 2024 | 3,62% | 12,62% |
| 1 July 2024 | 3,37% | 12,37% |
| 1 January 2025 | 2,27% | 11,27% |
| 1 July 2025 | 1,27% | 10,27% |
| 1 January 2026 | 1,27% | 10,27% |
| 1 July 2026 | 1,52% | 10,52% |
Germany uses its own base rate, not the ECB rate. That is why the German rate (10,52%) differs from the EU minimum in euro countries that use the ECB rate (10,4%).
Example
An invoice of EUR 2.400,00 became late between 1 July 2026 and 31 December 2026. After 30 days: EUR 2.400,00 x 10,52% / 365 x 30 = EUR 20,75 interest, growing by EUR 0,69 per day. Add the EUR 40 fixed compensation from the EU directive and the claim is EUR 2.460,75.
In the calculator, choose "Business client, EU law" and the country Germany. The rate is filled in from the Bundesbank series, with both sources linked.
Questions
What is the late payment interest rate for business invoices in Germany?
The Bundesbank base rate (Basiszinssatz) plus 9 percentage points (BGB § 288(2)). For a debt that became late between 1 July 2026 and 31 December 2026, that is 1,52% + 9 = 10,52% per year.
How does the German rate compare with the EU minimum?
The EU minimum is the reference rate plus 8 points. Germany adds 9 points, to its own base rate instead of the ECB rate. For debts late since 1 July 2026: 10,52% in Germany, 10,4% at the EU minimum with the ECB rate.
When does the base rate change?
On 1 January and 1 July. The calculator uses the base rate in force on the first day of the half-year in which the debt became late.
Rates and sources as stored on 11 October 2026. Business-to-business debts only. Templates and calculations, not legal advice.