What is 55 2

ยง 55
Other mass liabilities

(1) Debt liabilities are also the liabilities:

1. which are justified by the actions of the insolvency administrator or in any other way by the administration, realization and distribution of the bankruptcy estate without being part of the costs of the bankruptcy proceedings;
2. from mutual contracts, insofar as their fulfillment is required for the bankruptcy estate or must take place for the time after the opening of the insolvency proceedings;
3. from an unjustified enrichment of the masses.

(2) 1Liability that has been established by a preliminary insolvency administrator, to whom the power of disposal over the debtor's assets has been transferred, are deemed to be mass liabilities after the opening of the proceedings. 2The same applies to liabilities from a continuing obligation, insofar as the provisional insolvency administrator has made use of the consideration for the assets managed by him.

(3) 1If justified claims to wages according to Section 169 of the Third Book of the Social Security Code are transferred to the Federal Employment Agency in accordance with Paragraph 2, the Federal Agency can only assert them as insolvency creditor. 2Sentence 1 applies accordingly to the claims referred to in Section 175 (1) of the Third Book of the Social Security Code, insofar as they persist against the debtor.

(4) 1VAT liabilities of the insolvency debtor, which have been established by a provisional insolvency administrator or by the debtor with the consent of a provisional insolvency administrator or by the debtor after the appointment of a provisional administrator, are deemed to be a mass liability after the opening of insolvency proceedings. The following liabilities are equivalent to sales tax liabilities:

1. other import and export duties,
2. federally regulated consumption taxes,
3. the aviation and motor vehicle tax and
4. the wage tax.

Version based on the law on the further development of reorganization and insolvency law (Reorganization and Insolvency Law Development Act) of December 22nd, 2020 (Federal Law Gazette I p. 3256), which came into force on January 1st, 2021

Previous legislative versions

Change overview
Come into effectAmending lawExecutionReference
01.01.2021 Law on the further development of restructuring and insolvency law (restructuring and insolvency law development law)22.12.2020Federal Law Gazette I p. 3256
01.04.2012 Law to improve the chances of integration in the labor market20.12.2011Federal Law Gazette I p. 2854
01.01.2011 Household Supplementary Act 2011 (HBeglG 2011)09.12.2010Federal Law Gazette I p. 1885
01.01.2004Third law for modern services in the labor market23.12.2003Federal Law Gazette I p. 2848
01.12.2001Law amending the Bankruptcy Code and other laws26.10.2001Federal Law Gazette I p. 2710