How to assess a late insolvency claim under section 107 IO: special examination hearing, 14-day cut-off, cost reimbursement and provisional participation.
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Insolvency law, Salzburg and throughout Austria
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An insolvency claim may still enter the court file after the filing deadline has expired. The stage reached in the general examination hearing then determines whether a special examination hearing is required. Additional costs may arise, and the creditor’s participation rights may be limited.
Section 107 of the Austrian Insolvency Code (IO) sets out these consequences for late filings. A claim filed later than 14 days before the hearing for examination of the final accounts must not be taken into account. The provision generally requires reimbursement of EUR 50 plus VAT for a special examination hearing.
This article deals specifically with a late insolvency claim. The guide to filing an insolvency claim covers the ordinary filing requirements, including the basis, amount and evidence of the claim. A restructuring plan and subordinated claims follow their own rules.
A late examination requires the filing, the procedural stage and the intended participation to be assessed together.
| Issue | Legal consequence | Evidence | Key question |
|---|---|---|---|
| Late receipt | The claim was filed after the filing deadline had expired. | Insolvency gazette, filing date and proof of transmission. | When did the insolvency court receive the claim? |
| General examination | If the claim was not dealt with there, a special examination hearing is generally required. | Minutes or the current schedule of claims from the general hearing. | Has the claim already been examined? |
| Final accounts | A claim filed later than 14 days before the final-accounts examination hearing must not be taken into account. | Date of that hearing and the date of receipt. | Has the statutory cut-off been crossed? |
| Cost reimbursement | The creditor generally reimburses EUR 50 plus VAT for the notice and the insolvency administrator’s statement. | Notice, cost statement and evidence concerning the possibility of an earlier filing. | Was an earlier filing demonstrably impossible? |
| Participation | A creditor whose claim is first dealt with at the special hearing may not challenge claims examined earlier. | Minutes, status of the claim and the intended statement. | Which participation is intended at the hearing? |
The assessment depends on the complete insolvency gazette, the court minutes and the current procedural stage.
This check maps the procedural stage, the cut-off before the final accounts hearing, cost reimbursement and provisional participation. It does not replace a review of the individual insolvency file.
Discuss the specific matter with the firm.
While the filing deadline remains open, assess the claim under the ordinary requirements. Set out the amount, legal basis, ranking, evidence and correct insolvency court, then file within the deadline stated in the gazette.
Use the complete insolvency gazette to identify the debtor, insolvency court, case number, proceeding and filing deadline. The consequence of a late filing can only be assessed after that identification is complete.
If the claim was dealt with at the general examination hearing, that examination result is the starting point. Keep the insolvency administrator’s statement, the schedule of claims and any disputes before making a further statement.
Without the receipt date, minutes and final-accounts hearing date, the legal consequence remains open. Reconstruct the chronology from the gazette, proof of filing and court records.
If the claim was filed later than 14 days before the hearing for examination of the final accounts, section 107(1) IO provides that it must not be taken into account. Verify the exact dates before planning any further step.
If an earlier filing was impossible, that circumstance must be asserted in the late filing and evidenced no later than the special examination hearing. Arrange the reason and supporting documents in chronological order.
Section 107(2) IO generally provides for reimbursement of EUR 50 plus VAT for the notice and the insolvency administrator’s statement connected with the special examination hearing. Review the notice and cost statement and keep this consequence separate from the claim amount.
Start with the current insolvency gazette. Take the debtor, insolvency court, case number, filing deadline, general examination hearing and final-accounts hearing from the court publication. A general period stated in a guide cannot replace the dates for the individual proceeding.
Also record the date on which the late filing reached the insolvency court. For electronic filing, keep the transmission confirmation with the submitted version. For a paper filing, retain proof of receipt. The chronology determines how section 107 IO applies.
Then check whether the claim was already dealt with at the general examination hearing. The minutes and schedule of claims show whether the insolvency administrator has made a statement. A mere indication that the claim is known does not answer that procedural question.
For a claim filed after the deadline and not dealt with at the general examination hearing, section 107(1) IO generally requires a special examination hearing. Section 105(1) IO applies accordingly. The insolvency administrator and the debtor must attend, and the books and records must be brought to the hearing where practicable.
The insolvency court gives notice through a public announcement or individually. Keep the court announcement and the individual notice together. Prepare the filing, exhibits, calculation and the insolvency administrator’s statement for the file. The hearing examines the late claim as to its basis, amount and ranking.
If the claim was already dealt with at the general examination hearing, the existing examination result is the relevant starting point. Section 107(1) IO requires a further special hearing for the situation in which the late claim was not dealt with at the general hearing.
Under section 107(2) IO, a creditor who missed the filing deadline generally reimburses the insolvency administrator EUR 50 plus VAT for the costs connected with the notice and the administrator’s statement. This consequence concerns the special examination hearing. It does not change the amount or ranking of the claim.
The statute provides an exception where an earlier filing was impossible for the creditor. That circumstance must be asserted in the late filing and evidenced no later than the subsequent examination hearing. Record when the proceeding and the claim became known, which information was missing and when filing became possible.
Keep the cost issue separate from the substantive examination of the claim. Calculate principal, interest and other components independently of the possible reimbursement. Retain the court notice and any cost statement so that both positions remain traceable.
Section 107(1) IO contains a separate cut-off for very late filings. A claim filed later than 14 days before the hearing for examination of the final accounts must not be taken into account. The relevant dates are the court hearing date and the provable date of receipt.
This cut-off is distinct from the original filing deadline. A claim may generally lead to a special examination after the ordinary deadline has expired. A filing made within the final 14-day period before the final-accounts hearing falls under the statutory disregard. A blanket assurance that every late claim can still be examined would therefore be inaccurate.
For a very late filing, keep the final-accounts hearing date, filing confirmation and court response together. This establishes whether a section 107 procedure remains possible or the statutory cut-off has already been reached.
Voting rights depend on the examination status. Under section 93(1) IO, established insolvency claims entitle the creditor to participate in votes. Unexamined, disputed or conditional claims initially participate under section 93(3) IO. If the result depends on whether and to what extent such a vote is counted, the insolvency court decides after a preliminary review and hearing the parties.
For a late claim, the filing alone therefore does not create an unrestricted voting right. While the claim remains unexamined, provisional participation under section 93(3) IO may be relevant. The court can resolve the counting question when it affects the outcome. Once the claim is established, section 93(1) IO governs its participation.
Section 107(3) IO sets a separate limit on substantive participation. Creditors whose claims are first dealt with at a special examination hearing may not challenge claims examined earlier. This prohibition concerns challenges to other claims and must be distinguished from the question whether the creditor’s own vote is provisionally counted.
If the late claim is disputed, read the filing, the examination minutes, the scope of the dispute and the evidence together. Section 110 IO links the claim for establishment to the basis and amount stated in the filing and at the examination hearing. A later change to the entire basis of the claim cannot simply be added.
For a claim without an enforceable title, check whether the creditor must bring the establishment action against all disputing parties. Where an enforceable claim is disputed, section 110(2) IO assigns a specific role to the disputing party in the action. The individual deadline and the content of the record must be taken from the court file.
The late filing should therefore document the legal basis, amount, ranking and evidence in a consistent way from the outset. This supports the special examination and preserves the basis for any later establishment action.
No. Section 107 IO generally provides for a special examination hearing if the late claim was not dealt with at the general examination hearing. A claim filed later than 14 days before the hearing for examination of the final accounts must, however, not be taken into account.
Under section 107(1) IO, it is generally required where a claim was filed after the deadline and was not dealt with at the general examination hearing. The insolvency court gives notice publicly or individually.
The creditor generally reimburses EUR 50 plus VAT for the costs connected with the notice and the insolvency administrator’s statement. This does not apply where an earlier filing was impossible and that circumstance was asserted and evidenced no later than the subsequent examination hearing.
An unexamined claim initially participates under section 93(3) IO. If the outcome depends on that vote, the insolvency court decides whether it is counted. An established claim entitles the creditor to participate under section 93(1) IO.
No, where the creditor’s claim is first dealt with at a special examination hearing. Section 107(3) IO then excludes challenges to claims examined earlier.
Compare the filing, examination minutes, amount, legal basis and record of the dispute. Section 110 IO limits a later establishment action to the basis and amount identified in the filing and at the examination hearing.
Understand the ordinary filing, the examination hearing and the handling of disputes.
Assess the quota, voting rights and documents required for a restructuring plan.
Separate the special request, subordination and filing of the claim.
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