Section 15 IO assesses recurring payments
Organise the records for this review point and record the open question.
Creditors
Recurring payments in insolvency: calculate pensions and maintenance
How pensions, retirement and maintenance payments are assessed under section 15 IO.
Your insolvency law team
BRANDAUER Rechtsanwälte
Insolvency law, Salzburg and throughout Austria
We review the procedural status, contracts, payment records and security, then explain which legal question needs to be addressed next.
25 August 2026, Mag. Bernhard Brandauer, Rechtsanwalt
Pensions, retirement and maintenance payments consist of recurring instalments. Section 15 IO distinguishes defined and undefined periods.
Organise period, amount, due dates, adjustments and payments already made.
A monthly total alone does not show the relevant value at opening.
Recurring payments
Which records belong together?
Legal basis, timing and evidence answer different questions.
| Review area | Records | Core question |
|---|---|---|
| Grundlage | Recurring payments | Was ist belegt? |
| Zeitpunkt | Eröffnungsbeschluss und Chronologie | Welche Daten gelten? |
| Rechtsfolge | Vertrag und Verfahrensstand | Welche Frage ist offen? |
The concrete effect depends on the procedural stage and original records.
Review path
Recurring payments
The check orders the next records.
Discuss the specific matter with the firm.
Are legal basis, timing and records fully documented?
Your answers
Review the documents
Separate defined and undefined periods
Organise the records for this review point and record the open question.
Separate arrears from future payments
Organise the records for this review point and record the open question.
Prepare a calculation sheet
Organise the records for this review point and record the open question.
Section 15 IO assesses recurring payments
Section 15 IO assesses recurring payments
Pensions, retirement and maintenance payments consist of recurring instalments. Section 15 IO distinguishes defined and undefined periods.
Organise period, amount, due dates, adjustments and payments already made.
Separate defined and undefined periods
Separate defined and undefined periods
Organise period, amount, due dates, adjustments and payments already made.
A monthly total alone does not show the relevant value at opening.
Separate arrears from future payments
Separate arrears from future payments
A monthly total alone does not show the relevant value at opening.
Pensions, retirement and maintenance payments consist of recurring instalments. Section 15 IO distinguishes defined and undefined periods.
Prepare a calculation sheet
Prepare a calculation sheet
Pensions, retirement and maintenance payments consist of recurring instalments. Section 15 IO distinguishes defined and undefined periods.
Organise period, amount, due dates, adjustments and payments already made.
Keep records separate: legal basis, timing and legal effect require separate evidence.
FAQ
Frequently asked questions
Which records are decisive? +
Pensions, retirement and maintenance payments consist of recurring instalments. Section 15 IO distinguishes defined and undefined periods.
Further reading
Related insolvency topics
Topics
Recurring payments
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