Netherlands statutory commercial-interest schedule

Wettelijke handelsrente — Burgerlijk Wetboek art. 6:119a (trade debts), art. 6:120(2) (ECB refinancing rate + 8 percentage points, recalculated each half-year), art. 6:96(4) (€40 minimum collection costs).

• Business-to-business trade only (both sides act in a profession or business). Consumer debts fall under art. 6:119 instead and are rejected here.
• Interest runs from the day after the agreed ultimate payment day through the payment day. Each half-year of arrears uses its own rate (e.g. H1-2025 11.15%, H2-2025 10.15%, H2-2026 10.40%).
• Compensation is a flat €40 per late debt; proven excess costs must be claimed separately.
• Scope limit: simple interest only — the yearly capitalisation of art. 6:119a(3) is excluded in v1, so multi-year figures understate the statutory amount.
• Every payment is allocated to principal only, at start of day; refunds, reversals and interest-first allocation are rejected explicitly.

Result

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