Payment Reminders in Germany 2026: Dunning Process for Freelancers and GmbHs

An unpaid invoice costs you money and energy. And dun the wrong way and the receivable can be hard to enforce later. This guide explains when you as a freelancer or GmbH may issue a Mahnung in Germany, what has to be in it, which fees and interest you can charge – and how to automate the whole process in 2026.

Key points at a glance

• Legally, one Mahnung is enough to trigger default – or the 30-day rule for B2B transactions.
• Default kicks in automatically 30 days after the invoice is received; if the invoice states a concrete due date, the day after that.
• In practice you dun in three stages: friendly reminder → 1st Mahnung → 2nd Mahnung, then comes the court dunning procedure.
• Reminder fees of €2 to €5 per Mahnung are common; for B2B a statutory €40 lump sum (§ 288 (5) BGB) is added on top.
• Default interest is 5 percentage points (B2C) or 9 percentage points (B2B) above the base rate – since 1 July 2026 that means 6.52 % or 10.52 %.

What is a Mahnung?

A Mahnung is a formal payment reminder asking the debtor to settle a due invoice. It's the legal trigger that puts the client into Verzug (default) – only after that can you charge default interest and fees (§ 286 BGB).

The distinction from the invoice itself matters: the invoice creates the receivable, the Mahnung enforces it. Without default there is no interest and no reimbursable dunning costs – so the point at which you're allowed to dun is decisive.

When are you allowed to dun?

Default kicks in once three conditions are met:

• The receivable is due (payment term has passed).
• It's enforceable (no dispute over the claim).
• A Mahnung was sent – or the 30-day rule kicks in automatically.

30-day rule: In B2B transactions default starts automatically 30 days after invoicing and receipt of the invoice – no Mahnung needed (§ 286 (3) BGB). For consumers (B2C), this notice has to appear on the invoice itself.

If the invoice states a concrete due date (e.g. “due by 30 April 2026”), default starts the next day – no reminder required. That's exactly why it pays to put a clear due date and all the mandatory invoice fields on every invoice.

The three dunning stages at a glance

Legally you don't need three Mahnungen. Still, a three-stage escalation has become standard because it sharpens the tone gradually and gives the client every chance to pay without a dispute.

The individual stages in detail:

More than three reminders only delays your money. Someone who ignores three doesn't pay on the fourth.

Zahlungserinnerung or Mahnung – what's the difference?

The two terms are often mixed up, but legally they aren't the same:

• The Zahlungserinnerung (payment reminder) is an informal, polite note that an invoice is still open. It has no direct legal consequences and carries no fees.
• The Mahnung is the first formal stage: it sets a new deadline, can include reminder fees and default interest, and documents the default.

In practice the friendly reminder is usually stage one because it protects the business relationship. It isn't mandatory: if the client is already in default via the 30-day rule or a fixed due date, you may start straight away with a Mahnung including fees.

What a legally sound Mahnung must contain

An effective Mahnung includes:

• Recipient details
• Reference to the open invoice (number, date, amount)
• Clear payment request with a new deadline (typically 7–14 days)
• Bank details and reference
• Notice of consequences (interest, fees, formal dunning procedure)

Stay factual. Threats or insults can hurt you in court.

Fees and default interest 2026

Reminder fees: You can only charge actual costs incurred – typically €2 to €5 per reminder. A flat “fee €10” without justification is challengeable in court.

Default interest: 5 percentage points above the base rate for consumers, 9 percentage points for businesses. The Bundesbank sets the base rate every six months. On 1 July 2026 it rose from 1.27 % to 1.52 % – giving the current default rates:

€40 lump sum: For B2B receivables, German law adds a statutory €40 default lump sum (§ 288 (5) BGB) on top of interest and lawyer fees. It applies per invoice, regardless of your actual reminder costs.

Calculating default interest: an example

The formula is simple: receivable × default rate × (days in default ÷ 365). Say a business client owes you €1,000 net and is 30 days in default (B2B default interest since July 2026: 10.52 %):

The interest looks small at first, but the lump sum and consistent follow-up make the difference. Dun early and automatically and you get paid faster – and signal to the client that due dates are meant seriously.

Formal dunning procedure: when nothing else works

If the client ignores the second Mahnung, you can file a Mahnbescheid online via www.online-mahnantrag.de. The court serves the order to the debtor; if no objection arrives within two weeks you can apply for a Vollstreckungsbescheid and start enforcement.

Court fees scale with the claim's value and are usually borne by the debtor – if they're solvent.

When the client never pays: writing off the receivable

Sometimes the debtor is insolvent or untraceable, and the receivable stays uncollectible. You can then write it off for tax purposes and – for VAT-liable invoices – reclaim the VAT you already remitted. How that works in the books is covered in our article on bad debt write-offs in a GmbH.

Automate the process instead of doing it manually

If you have several open receivables, automate the dunning. In Norman you create invoices, instantly see what's overdue, and let reminders and Mahnungen go out automatically at the right interval – with default interest and the €40 lump sum already calculated. That way you never miss a deadline or have to track every open invoice by hand.

Prevention beats dunning: a discount for early payment (Skonto) gives clients a reason not to fall into default in the first place.

Frequently asked questions about the Mahnung

How many times do I have to dun before I can sue?

Legally one Mahnung is enough to trigger default – or the 30-day rule for B2B. You can then go straight to the court dunning procedure. The usual three stages are practice, not a requirement.

Can the first Mahnung already include fees?

Yes, once the client is in default. If they already are via the 30-day rule or a fixed due date, you may charge reminder fees, default interest and the €40 lump sum from the first Mahnung. A pure friendly reminder usually carries no fees yet.

How high can reminder fees be?

You can only charge your actual costs – typically €2 to €5 per reminder. Flat “penalty fees” without justification are challengeable. For B2B transactions the statutory €40 lump sum is added on top.

Do I have to send a friendly reminder before the Mahnung?

No. The Zahlungserinnerung is a voluntary, client-friendly intermediate step. If the client is already in default, you can start straight away with a formal Mahnung.

How do I calculate the default interest?

With the formula receivable × default rate × (days in default ÷ 365). The default rate is 5 percentage points (B2C) or 9 percentage points (B2B) above the Bundesbank base rate – since 1 July 2026 that's 6.52 % or 10.52 %.

Conclusion

A Mahnung isn't a drama, it's routine. Issuing compliant invoices with a clear due date and running reminders on autopilot gets you paid faster – and avoids ending up in invoice corrections or court at all.