Certificate of shortfall
A certificate of unsatisfied claim is the official confirmation that an enforcement remained wholly or partly uncovered; the claim continues to exist, no longer bears interest, and can be pursued later without a new title to remove an objection.
Definition
It is not a final line but an interim statement: if the debtor becomes solvent again, the claim can be taken up once more. For the accounts, by contrast, it is the usual evidence that a bad debt loss has occurred — together with the entitlement to correct the VAT.
The certificate after attachment, from enforcement by way of attachment, must be distinguished from the certificate after bankruptcy. The effect on the limitation period differs.
The wording
The creditor may continue the enforcement within six months of service of the certificate of unsatisfied claim without a new payment summons. — The debtor owes no interest on the claim recorded in the certificate of unsatisfied claim.
Where to read it
What the software must be able to do
What counts in practice is whether the certificate can be filed with the customer and whether the software holds the link between written-off claim, tax correction and evidence. Whoever keeps this in ring binders will not find it again at an audit.
Checked Aug 2026
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