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	<title>Wissenswertes zur Provision Archive | HVR</title>
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	<description>Achim Voigt</description>
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		<title>Abrechnung</title>
		<link>https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/abrechnung/</link>
		
		<dc:creator><![CDATA[Achim Voigt]]></dc:creator>
		<pubDate>Thu, 14 Jul 2016 08:05:22 +0000</pubDate>
				<category><![CDATA[Wissenswertes zur Provision]]></category>
		<guid isPermaLink="false">http://www.handelsvertreter-rechtsanwalt.de/?p=217</guid>

					<description><![CDATA[<p>Der Beitrag <a href="https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/abrechnung/">Abrechnung</a> erschien zuerst auf <a href="https://www.handelsvertreter-rechtsanwalt.de">Handelsvertreter Rechtsanwalt in München</a>.</p>
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<section  class='av_textblock_section av-aqcch-36eed97413b66eabf0f259a9c96024ce '      ><div class='avia_textblock'   ><p>Nach § 87c HGB ist der Unternehmer gegenüber dem Handelsvertreter verpflichtet, die Provision monatlich abzurechnen. Diese Pflicht kann vertraglich auf maximal drei Monate verlängert werden.</p>
<p>In der Abrechnung sind die Provisionen geordnet, übersichtlich und vollständig aufzunehmen und zwar so, dass der Handelsvertreter die provisionspflichtigen Geschäfte identifizieren und die Höhe der Provision überprüfen kann.</p>
<p>Auch wenn der <a href="https://www.handelsvertreter-rechtsanwalt.de/unterscheidung-abgrenzung/handelsvertreter/">Handelsvertreter </a>keine Umsätze vermittelt hat, muss der Unternehmer eine entsprechende Abrechnung erteilen, die darüber informiert, dass im Abrechnungszeitraum keine Geschäfte abgewickelt worden sind.</p>
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<p>Der Beitrag <a href="https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/abrechnung/">Abrechnung</a> erschien zuerst auf <a href="https://www.handelsvertreter-rechtsanwalt.de">Handelsvertreter Rechtsanwalt in München</a>.</p>
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		<title>Anerkenntnis der Provisionsabrechnung</title>
		<link>https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/anerkenntnis-der-provisionsabrechnung/</link>
		
		<dc:creator><![CDATA[Achim Voigt]]></dc:creator>
		<pubDate>Thu, 14 Jul 2016 08:05:02 +0000</pubDate>
				<category><![CDATA[Wissenswertes zur Provision]]></category>
		<guid isPermaLink="false">http://www.handelsvertreter-rechtsanwalt.de/?p=215</guid>

					<description><![CDATA[<p>Der Beitrag <a href="https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/anerkenntnis-der-provisionsabrechnung/">Anerkenntnis der Provisionsabrechnung</a> erschien zuerst auf <a href="https://www.handelsvertreter-rechtsanwalt.de">Handelsvertreter Rechtsanwalt in München</a>.</p>
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<section  class='av_textblock_section av-77a9r-4519b9ffa0b492679a22869516dad9e4 '      ><div class='avia_textblock'   ><p>Nicht selten berufen sich Unternehmen auf das Anerkenntnis einer Provisionsabrechnung infolge Untätigkeit des Handelsvertreters. Auch finden sich in Handelsvertreterverträgen Regelungen, wonach die Provisionsabrechnungen des Unternehmers als anerkannt gelten, wenn der Handelsvertreter nicht innerhalb einer bestimmten Frist Widerspruch erhebt.</p>
<ul>
<li>Weder die Untätigkeit des Handelsvertreters, noch solche Regelungen in Handelsverträgen führen zu einem Anerkenntnis.</li>
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<p>Nach der Rechtsprechung des BGH kann der Handelsvertreter zwar den Anspruch auf Erteilung eines Buchauszugs aus § 87c Abs. 2 HGB als Grundlage für weitere Provisionsansprüche nicht mehr geltend machen, wenn er sich mit dem Unternehmer über die Abrechnung der Provisionen geeinigt hat (Urteil vom 29. November 1995 – VIII ZR 293/94, NJW 1996, 588).</p>
<p>Ein Einverständnis mit den Provisionsabrechnungen und damit das Anerkenntnis, keine weiteren Ansprüche zu haben, kann jedoch im Allgemeinen nicht aus einem untätigen Verhalten des Handelsvertreters gefolgert werden. Hierzu bedarf es in der Regel einer eindeutigen Willenserklärung des Handelsvertreters. Daher ist allein in dem Umstand, dass ein Handelsvertreter über mehrere Jahre hinweg Abrechnungen des Unternehmers widerspruchslos hingenommen hat, weder ein stillschweigend erklärtes Einverständnis mit den Abrechnungen noch ein Verzicht auf weitere Provision für nicht durchgeführte Geschäfte zu sehen</p>
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<section  class='av_textblock_section av-lrzbpzsi-22a0223216d4ec0c92eace488d0f0d79 '      ><div class='avia_textblock'   ><p>Die widerspruchslose Hinnahme von Provisionsabrechnungen des Unternehmers durch den Handelsvertreter ist nicht deswegen als Anerkenntnis der Provisionsabrechnungen zu werten, weil dies mit dem Handelsvertretervertrag so vereinbart ist.</p>
<p>Eine solche Regelung verstößt gegen § 87c HGB und ist unwirksam, weil darin eine Beschränkung der Ansprüche des Handelsvertreters auf Erteilung eines Buchauszugs und Zahlung von Provision für die Zukunft liegt.</p>
<p><a href="https://www.handelsvertreter-rechtsanwalt.de/ra-achim-voigt/"><strong>Achim Voigt, Rechtsanwalt und spezialisiert auf das Handelsvertreterrecht, München</strong></a></p>
</div></section></p></div>
<p>Der Beitrag <a href="https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/anerkenntnis-der-provisionsabrechnung/">Anerkenntnis der Provisionsabrechnung</a> erschien zuerst auf <a href="https://www.handelsvertreter-rechtsanwalt.de">Handelsvertreter Rechtsanwalt in München</a>.</p>
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		<title>Aufwendungsersatz</title>
		<link>https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/aufwendungsersatz/</link>
		
		<dc:creator><![CDATA[Achim Voigt]]></dc:creator>
		<pubDate>Thu, 14 Jul 2016 08:04:45 +0000</pubDate>
				<category><![CDATA[Wissenswertes zur Provision]]></category>
		<guid isPermaLink="false">http://www.handelsvertreter-rechtsanwalt.de/?p=213</guid>

					<description><![CDATA[<p>Der Beitrag <a href="https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/aufwendungsersatz/">Aufwendungsersatz</a> erschien zuerst auf <a href="https://www.handelsvertreter-rechtsanwalt.de">Handelsvertreter Rechtsanwalt in München</a>.</p>
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<section  class='av_textblock_section av-8h3yl-249db9538ff9929f3d2d4a51db615dc3 '      ><div class='avia_textblock'   ><p>Ein Anspruch auf Erstattung von Aufwendungen nach § 87d HGB hat der Handelsvertreter nur, wenn dies branchenüblich oder ausdrücklich vertraglich vereinbart ist. In der Regel werden zusätzlichen Vergütungen nur für solche Tätigkeiten vereinbart, die über das bloße Vermittlungsgeschäft hinausgehen (z.B. Bearbeitung von Reklamationen von Kunden, Bonitätsprüfungen durch den Handelsvertreter, Marktanalyse, Messekosten),</p>
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<section  class='av_textblock_section av-lrzfyl1m-40c0d35d9027e3035a5565fe94a427b9 '      ><div class='avia_textblock'   ><p>Wenn Sie sich mit Ihrem Vertragspartner darauf verständigen, dass für eine bestimmte Zeit oder für bestimmte Aufgaben oder z.B. nur für bestimmte Einzeltätigkeiten zusätzlich zur Vermittlung von Geschäftsverbindungen eine Vergütung bzw. Aufwendungsersatz gezahlt werden soll, dann sollte dies unbedingt schriftlich zu Beweiszwecken erfolgen.</p>
<p><a href="https://www.handelsvertreter-rechtsanwalt.de/ra-achim-voigt/"><strong>Achim Voigt, Rechtsanwalt und spezialisiert auf das Handelsvertreterrecht, München</strong></a></p>
</div></section></p></div>

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<section  class='av_textblock_section av-40hjx-0631acdc15ed9749d391666bcd59efdb '      ><div class='avia_textblock'   ><p><strong><span style="color: #ffffff;">Schreiben Sie Rechtsanwalt Voigt eine E-Mail oder rufen Sie an unter:</span></strong></p>
<p>Tel.: <a href="tel:+49892101020">089 2101020</a><br />
E-Mail: <a href="mailto:voigt@advocatio.de">voigt@advocatio.de</a></p>
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<section  class='av_textblock_section av-av_textblock-0e460ea84c5109c9f810d1df11ebde2d '      ><div class='avia_textblock av_inherit_color'   ><p>→ <a href="/handelsverteterrecht/handelsvertretervertrag/">Handels­vertreter­vertrag</a></p>
<p>→ <a href="/handelsverteterrecht/weiteres/beendigung-handelsvertretervertrag/">Beendigung Handelsvertretervertrag</a></p>
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<section  class='av_textblock_section av-av_textblock-0e460ea84c5109c9f810d1df11ebde2d '      ><div class='avia_textblock av_inherit_color'   ><p>→ <a href="https://www.handelsvertreter-rechtsanwalt.de/allgemein/gmbh/">Handels­vertreter­ GmbH</a></p>
<p>→ <a href="/handelsverteterrecht/handelsvertreterausgleich/">Handels­vertreter­ausgleich</a></p>
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<section  class='av_textblock_section av-av_textblock-0e460ea84c5109c9f810d1df11ebde2d '      ><div class='avia_textblock av_inherit_color'   ><p>→ <a href="https://www.handelsvertreter-rechtsanwalt.de/handelsverteterrecht/handelsvertreterausgleich/handelsvertreterausgleich-durchsetzen/">Handelsvertreter­ausgleich durchsetzen</a></p>
<p>→ <a href="https://www.handelsvertreter-rechtsanwalt.de/handelsverteterrecht/handelsvertreterausgleich/abwehren/">Handelsvertreter­ausgleich abwehren</a></p>
</div></section></div></div><!--close column table wrapper. Autoclose: 1 -->

<p>Der Beitrag <a href="https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/aufwendungsersatz/">Aufwendungsersatz</a> erschien zuerst auf <a href="https://www.handelsvertreter-rechtsanwalt.de">Handelsvertreter Rechtsanwalt in München</a>.</p>
]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>Aufrechnung &#8211; Kundengeld</title>
		<link>https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/aufrechnung/</link>
		
		<dc:creator><![CDATA[Achim Voigt]]></dc:creator>
		<pubDate>Thu, 14 Jul 2016 08:04:29 +0000</pubDate>
				<category><![CDATA[Wissenswertes zur Provision]]></category>
		<guid isPermaLink="false">http://www.handelsvertreter-rechtsanwalt.de/?p=211</guid>

					<description><![CDATA[<p>Der Beitrag <a href="https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/aufrechnung/">Aufrechnung &#8211; Kundengeld</a> erschien zuerst auf <a href="https://www.handelsvertreter-rechtsanwalt.de">Handelsvertreter Rechtsanwalt in München</a>.</p>
]]></description>
										<content:encoded><![CDATA[
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<section  class='av_textblock_section av-7qm97-151f7cf6100aa0ca7363242c7405d29a '      ><div class='avia_textblock'   ><p>Eine Aufrechnung ist bei zwei aufrechenbar gegenüberstehenden Forderungen möglich. Dem kann ein vereinbartes Aufrechnungsverbot entgegenstehen.</p>
<p>Auch wenn kein ausdrückliches Aufrechnungsverbot vertraglich vereinbart ist, darf der Handelsvertreter nicht mit entgegengenommenen Kundengeldern mit eigenen Provisionsansprüchen gegenüber dem Unternehmer aufrechnen oder diese Kundengelder zurückbehalten.</p>
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<section  class='av_textblock_section av-lrzfy5ky-d9ad58cc06148a4ec00a926910b72dc6 '      ><div class='avia_textblock'   ><p>Bei Kundengeldern handelt es sich nach der Rechtsprechung um fremdes, d.h. dem Unternehmer gehörendes Geld, das der Handelsvertreter treuhänderisch für den Unternehmer entgegennimmt und herauszugeben hat.</p>
<p>Die unterlassene Weiterleitung, Aufrechnung oder Zurückbehaltung kann als unerlaubte Handlung angesehen werden, die den Unternehmer zur Kündigung des Vertragsverhältnisses aus wichtigem Grund berechtigen kann.</p>
<p><a href="https://www.handelsvertreter-rechtsanwalt.de/ra-achim-voigt/"><strong>Achim Voigt, Rechtsanwalt und spezialisiert auf das Handelsvertreterrecht, München</strong></a></p>
</div></section></p></div></p>
<p>Der Beitrag <a href="https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/aufrechnung/">Aufrechnung &#8211; Kundengeld</a> erschien zuerst auf <a href="https://www.handelsvertreter-rechtsanwalt.de">Handelsvertreter Rechtsanwalt in München</a>.</p>
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		<item>
		<title>Abzüge von der Provision</title>
		<link>https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/abzuege-von-der-provision/</link>
		
		<dc:creator><![CDATA[Achim Voigt]]></dc:creator>
		<pubDate>Thu, 14 Jul 2016 08:04:11 +0000</pubDate>
				<category><![CDATA[Wissenswertes zur Provision]]></category>
		<guid isPermaLink="false">http://www.handelsvertreter-rechtsanwalt.de/?p=209</guid>

					<description><![CDATA[<p>Der Beitrag <a href="https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/abzuege-von-der-provision/">Abzüge von der Provision</a> erschien zuerst auf <a href="https://www.handelsvertreter-rechtsanwalt.de">Handelsvertreter Rechtsanwalt in München</a>.</p>
]]></description>
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<section  class='av_textblock_section av-6l1c9-2fd5c864c1d060c7a6446a230be9b4d1 '      ><div class='avia_textblock'   ><p>Die Provisionshöhe ist abhängig vom Auftragswert, der mit dem Abnehmer vertraglich vereinbart wird.</p>
<p>Nach § 87 b Abs. 2 HGB sind Nachlässe bei Barzahlung (Skonti) bei der Berechnung der Provision nicht abzuziehen.</p>
<p>Unter „Nachlässen bei Barzahlung&#8221; sind Skontoabzüge zu verstehen, zu denen der Kunde bei Zahlung innerhalb bestimmter Fristen nach Fälligkeit des geschuldeten Kaufpreises berechtigt ist. Der Wortlaut nach der vertraglichen Vereinbarung leitet sich nach § 87 b HGB ab und ist ungenau. Allerdings haben die Rabatte mit „baren Zahlungen“ nichts zu tun. Gemeint sind allein Skontoabzüge, auch wenn die Zahlung elektronisch oder per Überweisung erfolgt.</p>
<p>Wenn solche Nachlässe also mit dem Abschluss der Kundenverträge vereinbart worden sind, und die Kunden vertragsgerecht die Zahlungen abzüglich der Nachlässe geleistet haben, dann sind diese Nachlässe korrekt. Dem Handelsvertreter steht dann auch kein Recht auf Nachberechnung der Provisionen zu.</p>
</div></section></p></div>
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<section  class='av_textblock_section av-lrzfxp4q-02f480225b0b1fa887db7ced385891ef '      ><div class='avia_textblock'   ><p>§ 87 Abs. 2 HGB ist keine gesetzlich zwingende Vorschrift. Daher kann in diesem Bereich eine vertragliche Abweichung zu Lasten des Handelsvertreters vereinbart werden.</p>
<p>Nachträglich dem Kunden gewährte Leistungsminderungen können den Provisionsanspruch hingegen nicht schmälern, weil sich die Provisionsvergütung eben nach dem bei Geschäftsabschluss vereinbarten Entgelt richtet.</p>
<p><a href="https://www.handelsvertreter-rechtsanwalt.de/ra-achim-voigt/"><strong>Achim Voigt, Rechtsanwalt und spezialisiert auf das Handelsvertreterrecht, München</strong></a></p>
</div></section></p></div>

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<div  class='av-special-heading av-ls0lkrz9-06aaa4d67020262b3439814ba4a43639 av-special-heading-h2 blockquote modern-quote  avia-builder-el-16  avia-builder-el-no-sibling '><h2 class='av-special-heading-tag'    >Klärung von Provisionsabzügen – Lassen Sie sich kompetent beraten!</h2><div class="special-heading-border"><div class="special-heading-inner-border"></div></div></div></div>
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</div></section><br />
<section  class='av_textblock_section av-155bbl-854b6dfcd4ac636085aa2b2c84f0d758 '      ><div class='avia_textblock'   ><p><strong><span style="color: #ffffff;">Schreiben Sie Rechtsanwalt Voigt eine E-Mail oder rufen Sie an unter:</span></strong></p>
<p>Tel.: <a href="tel:+49892101020">089 2101020</a><br />
E-Mail: <a href="mailto:voigt@advocatio.de">voigt@advocatio.de</a></p>
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<p>→ <a href="/handelsverteterrecht/weiteres/beendigung-handelsvertretervertrag/">Beendigung Handelsvertretervertrag</a></p>
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<p>→ <a href="/handelsverteterrecht/handelsvertreterausgleich/">Handels­vertreter­ausgleich</a></p>
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<p>→ <a href="https://www.handelsvertreter-rechtsanwalt.de/handelsverteterrecht/handelsvertreterausgleich/abwehren/">Handelsvertreter­ausgleich abwehren</a></p>
</div></section></div></div><!--close column table wrapper. Autoclose: 1 -->

<p>Der Beitrag <a href="https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/abzuege-von-der-provision/">Abzüge von der Provision</a> erschien zuerst auf <a href="https://www.handelsvertreter-rechtsanwalt.de">Handelsvertreter Rechtsanwalt in München</a>.</p>
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			</item>
		<item>
		<title>Bezirksprovision</title>
		<link>https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/bezirksprovision/</link>
		
		<dc:creator><![CDATA[Achim Voigt]]></dc:creator>
		<pubDate>Thu, 14 Jul 2016 08:03:55 +0000</pubDate>
				<category><![CDATA[Wissenswertes zur Provision]]></category>
		<guid isPermaLink="false">http://www.handelsvertreter-rechtsanwalt.de/?p=207</guid>

					<description><![CDATA[<p>Der Beitrag <a href="https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/bezirksprovision/">Bezirksprovision</a> erschien zuerst auf <a href="https://www.handelsvertreter-rechtsanwalt.de">Handelsvertreter Rechtsanwalt in München</a>.</p>
]]></description>
										<content:encoded><![CDATA[
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<section  class='av_textblock_section av-8uc1b-c7bc102676a6c7902f9a2265aafe9bd0 '      ><div class='avia_textblock'   ><p>Wird dem Handelsvertreter eine Gebietsvertretung im Sinne einer Bezirksvertretung übertragen, dann hat er gemäß § 87 Abs. 2 HGB Anspruch auf Provision nicht nur für direkte Geschäfte, an denen er zumindest mitursächlich beteiligt ist, sondern auch für indirekte Geschäfte mit Kunden in dem übertragenen Gebiet, auch wenn er daran nicht beteiligt war.</p>
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<div  class='av-special-heading av-95bvb-0402af21121a4dcc6a5c7e5a051a5305 av-special-heading-h2  avia-builder-el-7  el_before_av_textblock  avia-builder-el-first '><h2 class='av-special-heading-tag'    >Expertentipp von Rechtsanwalt Voigt:</h2><div class="special-heading-border"><div class="special-heading-inner-border"></div></div></div><br />
<section  class='av_textblock_section av-lrzfx4uf-cdf3e7ef03b5c9b7e0a308affdcb68cb '      ><div class='avia_textblock'   ><p>Allerdings ist nicht immer klar, ob der Anspruch auf Bezirksprovision besteht, wenn dies vertraglich nicht klar geregelt ist.</p>
<p>Denn in der bloßen Zuweisung eines Tätigkeitsgebietes bzw. eines Postleitzahlbereichs liegt noch keine Vereinbarung einer Bezirksvertretung, weil hierfür regelmäßig besondere Leistungen vom Handelsvertreter erwartet werden. Ist zwar ein Tätigkeitsgebiet, nicht aber ausdrücklich die Bezirksvertretung vereinbart worden und weist der Vertrag dem Handelsvertreter neben der Verpflichtung zur Vermittlung keine besonderen Aufgaben im Vertrag zu, die für eine Bezirksvertretung typisch sind, dann besteht mangels einer Bezirksvertretung kein Anspruch auf Bezirksprovision.</p>
<p>Es genügt aber für den Anspruch auf Bezirksprovision eine Vereinbarung, wonach der Handelsvertreter auch Provisionen für vermittelte Geschäfte mit Kunden im Vertragsgebiet erhält, an denen er nicht beteiligt ist. Eine Bezirksprovision für Direktgeschäfte zwischen dem Unternehmer und den Kunden im Bezirk steht dem Handelsvertreter zu, selbst wenn die Firma die Geschäfte selbst mittels eigener Vertriebsmitarbeiter oder anderer Absatzförderer abgeschlossen hat.</p>
<p><a href="https://www.handelsvertreter-rechtsanwalt.de/ra-achim-voigt/"><strong>Achim Voigt, Rechtsanwalt und spezialisiert auf das Handelsvertreterrecht, München</strong></a></p>
</div></section></p></div>

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<div  class='flex_column av-19qwqn-0841f58b98d371548bca2ca91daa65bd av_three_fifth  avia-builder-el-13  el_after_av_one_fifth  el_before_av_one_fifth  flex_column_div av-zero-column-padding  column-top-margin'     ><p><section  class='av_textblock_section av-ls0uvgvf-d62c225cb9aa77484e82bb5272364d40 '      ><div class='avia_textblock'   ><p><span data-sheets-root="1" data-sheets-value="{" data-sheets-userformat="{">Sie benötigen rechtliche Beratung zum Thema Bezirksprovision in Ihrem Handelsvertretervertrag? </span>Rechtsanwalt Achim Voigt ist Ihr erfahrener Ansprechpartner. Mit spezialisiertem Wissen als Experte im Handelsvertreterrecht bietet er Ihnen kompetente Unterstützung und maßgeschneiderte Lösungen.</p>
</div></section><br />
<section  class='av_textblock_section av-11pzi7-aeb788090005f9b23d1bd818ee5a9080 '      ><div class='avia_textblock'   ><p><strong><span style="color: #ffffff;">Schreiben Sie Rechtsanwalt Voigt eine E-Mail oder rufen Sie an unter:</span></strong></p>
<p>Tel.: <a href="tel:+49892101020">089 2101020</a><br />
E-Mail: <a href="mailto:voigt@advocatio.de">voigt@advocatio.de</a></p>
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<p>→ <a href="/handelsverteterrecht/weiteres/beendigung-handelsvertretervertrag/">Beendigung Handelsvertretervertrag</a></p>
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<p>→ <a href="/handelsverteterrecht/handelsvertreterausgleich/">Handels­vertreter­ausgleich</a></p>
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<p>→ <a href="https://www.handelsvertreter-rechtsanwalt.de/handelsverteterrecht/handelsvertreterausgleich/abwehren/">Handelsvertreter­ausgleich abwehren</a></p>
</div></section></div></div><!--close column table wrapper. Autoclose: 1 -->

<p>Der Beitrag <a href="https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/bezirksprovision/">Bezirksprovision</a> erschien zuerst auf <a href="https://www.handelsvertreter-rechtsanwalt.de">Handelsvertreter Rechtsanwalt in München</a>.</p>
]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>Bilanzierung / Aktivierung von Provisionsansprüchen</title>
		<link>https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/bilanzierung-aktivierung-provisionsansprueche/</link>
		
		<dc:creator><![CDATA[Achim Voigt]]></dc:creator>
		<pubDate>Thu, 14 Jul 2016 08:03:38 +0000</pubDate>
				<category><![CDATA[Wissenswertes zur Provision]]></category>
		<guid isPermaLink="false">http://www.handelsvertreter-rechtsanwalt.de/?p=205</guid>

					<description><![CDATA[<p>Der Beitrag <a href="https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/bilanzierung-aktivierung-provisionsansprueche/">Bilanzierung / Aktivierung von Provisionsansprüchen</a> erschien zuerst auf <a href="https://www.handelsvertreter-rechtsanwalt.de">Handelsvertreter Rechtsanwalt in München</a>.</p>
]]></description>
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<section  class='av_textblock_section av-av_textblock-0366cc7376be6c9e82a3e9cc8987b64f '      ><div class='avia_textblock'   ><p>Provisionsansprüche sind bei Bilanzierungspflicht erst dann zu aktivieren, wenn das Geschäft durch den Unternehmer ausgeführt worden ist. Voraussetzung hierfür ist allerdings eine dahin lautende Regelung im Handelsvertretervertrag. Der Provisionsanspruch des Handelsvertreters entsteht dann erst bei Ausführung des Geschäfts.</p>
<p>Der Begriff &#8220;ausgeführt&#8221; gemäß § 87 HGB bedeutet, dass das vertretende Unternehmen die vertraglich geschuldete Leistung erbringt, das heißt die verkaufte Ware ausliefert.</p>
</div></section></p></div>
<p>Der Beitrag <a href="https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/bilanzierung-aktivierung-provisionsansprueche/">Bilanzierung / Aktivierung von Provisionsansprüchen</a> erschien zuerst auf <a href="https://www.handelsvertreter-rechtsanwalt.de">Handelsvertreter Rechtsanwalt in München</a>.</p>
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			</item>
		<item>
		<title>Provisionsanspruch</title>
		<link>https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/provisionsanspruch/</link>
		
		<dc:creator><![CDATA[Achim Voigt]]></dc:creator>
		<pubDate>Thu, 14 Jul 2016 08:03:18 +0000</pubDate>
				<category><![CDATA[Wissenswertes zur Provision]]></category>
		<guid isPermaLink="false">http://www.handelsvertreter-rechtsanwalt.de/?p=203</guid>

					<description><![CDATA[<p>Der Beitrag <a href="https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/provisionsanspruch/">Provisionsanspruch</a> erschien zuerst auf <a href="https://www.handelsvertreter-rechtsanwalt.de">Handelsvertreter Rechtsanwalt in München</a>.</p>
]]></description>
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<div  class='av-special-heading av-fmpvf-e7de910920a94b855e7af249ca5a67ee av-special-heading-h1  avia-builder-el-1  el_before_av_textblock  avia-builder-el-first '><h1 class='av-special-heading-tag'    >Provisionsanspruch</h1><div class="special-heading-border"><div class="special-heading-inner-border"></div></div></div><br />
<section  class='av_textblock_section av-6wjor-fb1f076f5369ac7fc614e5b53f8b2769 '      ><div class='avia_textblock'   ><p>Der <a href="https://www.handelsvertreter-rechtsanwalt.de/unterscheidung-abgrenzung/handelsvertreter/">Handelsvertreter </a>hat grundsätzlich Anspruch auf <a href="https://www.handelsvertreter-rechtsanwalt.de/handelsverteterrecht/provision/">Provision </a>für alle während des Vertragsverhältnisses abgeschlossenen Geschäfte, die auf seine Tätigkeit zurückzuführen sind oder mit 3. abgeschlossen werden, die er als Kunden für Geschäfte der gleichen Art geworben hat (§ 87 Abs. 1 HGB).</p>
<p>Anspruchsvoraussetzung ist also ein endgültiger rechtswirksamer Vertragsschluss. Ein Vorvertrag genügt hingegen nicht. Das gleiche gilt für einen bloßen Rahmenvertrag, der keinen verbindlichen Lieferbezug regelt.</p>
<p>Ob aus dem abgeschlossenen Geschäfts ein konkreter Provisionsanspruch hergeleitet werden kann, folgt aus § 87 a HGB.</p>
<p>Danach hat der Handelsvertreter Anspruch auf Provision, sobald und soweit der Unternehmer das Geschäft ausgeführt hat. Hiervon kann eine abweichende Vereinbarung getroffen werden. Allerdings hat der Handelsvertreter mit der Ausführung des Geschäfts durch den Unternehmer Anspruch auf einen angemessenen Vorschuss.</p>
<p>Wenn der Unternehmer das Geschäft ganz oder teilweise nicht oder nicht so ausführt, wie es abgeschlossen worden ist, hat der Handelsvertreter dennoch einen Anspruch auf Provision. Dieser Anspruch entfällt bei Nichtausführung nur dann, wenn diese auf Umständen beruht, die vom Unternehmer nicht zu vertreten sind (§ 87 a Abs. 3 HGB).</p>
<p>Die Provision wird am letzten Tag des Monats fällig, in dem über den Anspruch nach § 87 c Abs. 1 HGB abzurechnen ist. Das ist regelmäßig der Folgemonat nach Geschäftsausführung.</p>
<p>In Verträgen wird regelmäßig abweichend von der gesetzlichen Regelung bestimmt, dass die Provision erst fällig wird, wenn der Kunde bezahlt hat. Dann aber besteht Anspruch auf Vorschuss in angemessener Höhe.</p>
<p>Der Anspruch auf Provision entfällt aber dann, wenn der Kunde nicht bezahlt und auch nicht bezahlen kann oder der Unternehmer das Geschäft unverschuldet nicht ausführt.</p>
</div></section></p></div>
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<section  class='av_textblock_section av-lrzfwo04-aa676829688a7ce05ecce555ff14efc3 '      ><div class='avia_textblock'   ><p>Vertragliche Abweichungen von dem Grundsatz, dass der Handelsvertreter stets einen Anspruch auf Provision hat, selbst wenn der Unternehmer das Geschäft ganz oder teilweise nicht oder nicht so ausführt, wie es abgeschlossen worden ist, sind unwirksam.</p>
<p>Im Streitfall muss der Handelsvertreter bei Nichtausführung des Geschäfts für den Anspruch auf Provision lediglich darlegen, dass die Nichtausführung ganz oder teilweise feststeht. Denn dann ist die Provision grundsätzlich verdient. Der Unternehmer kann die Provisionspflicht nur dadurch abwenden, indem er den Nachweis führt, dass er die Nichtausführung nicht zu vertreten hat.</p>
<p>Unwirksam ist zudem eine vertragliche Änderung der gesetzlich festgelegten Fälligkeit.</p>
<p><a href="https://www.handelsvertreter-rechtsanwalt.de/ra-achim-voigt/"><strong>Achim Voigt, Rechtsanwalt und spezialisiert auf das Handelsvertreterrecht, München</strong></a></p>
</div></section></p></div>

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<section  class='av_textblock_section av-143fw3-c91c49564ebb8de5ae7293bc8da63b11 '      ><div class='avia_textblock'   ><p><strong><span style="color: #ffffff;">Schreiben Sie Rechtsanwalt Voigt eine E-Mail oder rufen Sie an unter:</span></strong></p>
<p>Tel.: <a href="tel:+49892101020">089 2101020</a><br />
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<section  class='av_textblock_section av-av_textblock-0e460ea84c5109c9f810d1df11ebde2d '      ><div class='avia_textblock av_inherit_color'   ><p>→ <a href="/handelsverteterrecht/handelsvertretervertrag/">Handels­vertreter­vertrag</a></p>
<p>→ <a href="/handelsverteterrecht/weiteres/beendigung-handelsvertretervertrag/">Beendigung Handelsvertretervertrag</a></p>
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<section  class='av_textblock_section av-av_textblock-0e460ea84c5109c9f810d1df11ebde2d '      ><div class='avia_textblock av_inherit_color'   ><p>→ <a href="https://www.handelsvertreter-rechtsanwalt.de/allgemein/gmbh/">Handels­vertreter­ GmbH</a></p>
<p>→ <a href="/handelsverteterrecht/handelsvertreterausgleich/">Handels­vertreter­ausgleich</a></p>
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<p>→ <a href="https://www.handelsvertreter-rechtsanwalt.de/handelsverteterrecht/handelsvertreterausgleich/abwehren/">Handelsvertreter­ausgleich abwehren</a></p>
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<p>Der Beitrag <a href="https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/provisionsanspruch/">Provisionsanspruch</a> erschien zuerst auf <a href="https://www.handelsvertreter-rechtsanwalt.de">Handelsvertreter Rechtsanwalt in München</a>.</p>
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		<item>
		<title>Provisionshöhe</title>
		<link>https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/provisionshoehe/</link>
		
		<dc:creator><![CDATA[Achim Voigt]]></dc:creator>
		<pubDate>Thu, 14 Jul 2016 08:02:58 +0000</pubDate>
				<category><![CDATA[Wissenswertes zur Provision]]></category>
		<guid isPermaLink="false">http://www.handelsvertreter-rechtsanwalt.de/?p=201</guid>

					<description><![CDATA[<p>Der Beitrag <a href="https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/provisionshoehe/">Provisionshöhe</a> erschien zuerst auf <a href="https://www.handelsvertreter-rechtsanwalt.de">Handelsvertreter Rechtsanwalt in München</a>.</p>
]]></description>
										<content:encoded><![CDATA[
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<section  class='av_textblock_section av-9fn09-b3a7728772a89d2d4e5c989c42d49f28 '      ><div class='avia_textblock'   ><p>Die Provisionshöhe bzw. der Provisionssatz ist grundsätzlich Verhandlungssache. Allerdings hängt die Höhe regelmäßig von der Üblichkeit in der Branche, vom Wert der vermittelten Ware sowie vom Grad der Markteinführung der Produkte ab. Nicht selten werden Provisionssätze um 10 % vereinbart. Der Provisionssatz kann aber stark variieren. Je bekannter Produkt und Marke oder je höher der Warenwert ist, desto geringer sind die von den Unternehmen angebotenen Provisionssätze. Hingegen werden für geringwertige Vertriebsprodukte regelmäßig höhere Provisionssätze bis zu 50 % vereinbart.</p>
<p>Ist die Höhe der Provision vertraglich nicht bestimmt, so gilt nach § 87 b HGB der „übliche Satz“. Was unter „üblich“ verstanden wird, ist in der Praxis regelmäßig streitig. Lässt sich eine übliche Provisionshöhe nicht ermitteln, kann hierzu über die zuständige Industrie- und Handelskammer ein Gutachten angefordert werden.</p>
<p>Lässt sich aber eine übliche Provision nicht durch ein Gutachten bestimmen, ist der Handelsvertreter selbst berechtigt, die Provisionshöhe nach billigen Ermessen zu bestimmen und zu fordern (§ 315, §316 BGB.</p>
<p>Wir empfehlen zur Vermeidung von Streit die Höhe der Provision im <a href="https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-handelsvertretervertrag/handelsvertretervertrag/">Vertretervertrag </a>eindeutig zu regeln.</p>
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<div  class='av-special-heading av-1xdyup-cb969297472bd5026832d314ff247d0f av-special-heading-h2  avia-builder-el-7  el_before_av_textblock  avia-builder-el-first '><h2 class='av-special-heading-tag'    >Expertentipp von Rechtsanwalt Voigt:</h2><div class="special-heading-border"><div class="special-heading-inner-border"></div></div></div><br />
<section  class='av_textblock_section av-lrrjfmv8-c2efd9974406c68211f18a32a3c8cc5b '      ><div class='avia_textblock'   ><p>Provisionsvereinbarungen können unwirksam sein, wenn diese so niedrig sind, dass sie zur Tätigkeit des Handelsvertreters im Missverhältnis stehen.</p>
<p>Unwirksam sind zu dem Provisionsvereinbarungen, die dem Zweck dienen, zwingende Schutzbestimmungen nach § 87 a HGB zu umgehen. Dass ist z.B. dann der Fall, wenn an sich verdiente Provisionen nach Ausführung des Geschäftes zu einem späteren Zeitpunkt als Einmalzahlung fällig werden sollen oder auf die Provision verzichtet werden soll.</p>
<p><a href="https://www.handelsvertreter-rechtsanwalt.de/ra-achim-voigt/"><strong>Achim Voigt, Rechtsanwalt und spezialisiert auf das Handelsvertreterrecht, München</strong></a></p>
</div></section></p></div>

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</div></section><br />
<section  class='av_textblock_section av-12ms21-e4ba4fefcded94373a90189e0f9e385a '      ><div class='avia_textblock'   ><p><strong><span style="color: #ffffff;">Schreiben Sie Rechtsanwalt Voigt eine E-Mail oder rufen Sie an unter:</span></strong></p>
<p>Tel.: <a href="tel:+49892101020">089 2101020</a><br />
E-Mail: <a href="mailto:voigt@advocatio.de">voigt@advocatio.de</a></p>
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<section  class='av_textblock_section av-av_textblock-0e460ea84c5109c9f810d1df11ebde2d '      ><div class='avia_textblock av_inherit_color'   ><p>→ <a href="/handelsverteterrecht/handelsvertretervertrag/">Handels­vertreter­vertrag</a></p>
<p>→ <a href="/handelsverteterrecht/weiteres/beendigung-handelsvertretervertrag/">Beendigung Handelsvertretervertrag</a></p>
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<section  class='av_textblock_section av-av_textblock-0e460ea84c5109c9f810d1df11ebde2d '      ><div class='avia_textblock av_inherit_color'   ><p>→ <a href="https://www.handelsvertreter-rechtsanwalt.de/allgemein/gmbh/">Handels­vertreter­ GmbH</a></p>
<p>→ <a href="/handelsverteterrecht/handelsvertreterausgleich/">Handels­vertreter­ausgleich</a></p>
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<section  class='av_textblock_section av-av_textblock-0e460ea84c5109c9f810d1df11ebde2d '      ><div class='avia_textblock av_inherit_color'   ><p>→ <a href="https://www.handelsvertreter-rechtsanwalt.de/handelsverteterrecht/handelsvertreterausgleich/handelsvertreterausgleich-durchsetzen/">Handelsvertreter­ausgleich durchsetzen</a></p>
<p>→ <a href="https://www.handelsvertreter-rechtsanwalt.de/handelsverteterrecht/handelsvertreterausgleich/abwehren/">Handelsvertreter­ausgleich abwehren</a></p>
</div></section></div></div><!--close column table wrapper. Autoclose: 1 -->

<p>Der Beitrag <a href="https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/provisionshoehe/">Provisionshöhe</a> erschien zuerst auf <a href="https://www.handelsvertreter-rechtsanwalt.de">Handelsvertreter Rechtsanwalt in München</a>.</p>
]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>Provisionsreduzierung</title>
		<link>https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/provisionsreduzierung/</link>
		
		<dc:creator><![CDATA[Achim Voigt]]></dc:creator>
		<pubDate>Thu, 14 Jul 2016 08:02:28 +0000</pubDate>
				<category><![CDATA[Wissenswertes zur Provision]]></category>
		<guid isPermaLink="false">http://www.handelsvertreter-rechtsanwalt.de/?p=199</guid>

					<description><![CDATA[<p>Der Beitrag <a href="https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/provisionsreduzierung/">Provisionsreduzierung</a> erschien zuerst auf <a href="https://www.handelsvertreter-rechtsanwalt.de">Handelsvertreter Rechtsanwalt in München</a>.</p>
]]></description>
										<content:encoded><![CDATA[
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<section  class='av_textblock_section av-acu7z-8b3135a66811dcae61f7f0b89002a115 '      ><div class='avia_textblock'   ><p>An einmal vereinbarte Provisionen oder Provisionssätze sind die Vertragsparteien grundsätzlich vertraglich gebunden. Eine einseitige Reduzierung der Provision/Provisionssätze käme einer grundsätzlich unzulässigen Teilkündigung gleich.</p>
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<div  class='av-special-heading av-8d4fj-33b9e1925185cf9133352933e4bae790 av-special-heading-h2  avia-builder-el-7  el_before_av_textblock  avia-builder-el-first '><h2 class='av-special-heading-tag'    >Expertentipp von Rechtsanwalt Voigt:</h2><div class="special-heading-border"><div class="special-heading-inner-border"></div></div></div><br />
<section  class='av_textblock_section av-lrzfwalg-dbc7594c80ae9de9aa63ae8676fe3ecc '      ><div class='avia_textblock'   ><p>Ausnahmsweise kann die Reduzierung der Provision bzw. des Provisionssatzes zulässig sein, wenn dies entweder ausdrücklich im Vertrag wirksam vorbehalten worden ist (Teilkündigungsvorbehalt).</p>
<p>In der Praxis finden sich allerdings selten wirksame Vorbehalte. In dem Fall bleibt dem Unternehmer (1) die einvernehmliche Änderung mittels Zustimmung durch den Handelsvertreter. Dieser wird aber regelmäßig kein Interesse an der Reduzierung der Provisionen/Provisionssätze haben und daher selten zustimmen. (2) Der Unternehmer kann dann entweder ganz <a href="https://www.handelsvertreter-rechtsanwalt.de/handelsverteterrecht/weiteres/beendigung-handelsvertretervertrag/">kündigen </a>oder eine <a href="https://www.handelsvertreter-rechtsanwalt.de/beendigung-handelsvertretervertrag/aenderungskuendigung/">Änderungskündigung </a>aussprechen.</p>
<p><a href="https://www.handelsvertreter-rechtsanwalt.de/ra-achim-voigt/"><strong>Achim Voigt, Rechtsanwalt und spezialisiert auf das Handelsvertreterrecht, München</strong></a></p>
</div></section></p></div>

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<div  class='av-special-heading av-ls0lk4aw-93472f91d0bed0c1f1b73796e8cf1112 av-special-heading-h2 blockquote modern-quote  avia-builder-el-11  avia-builder-el-no-sibling '><h2 class='av-special-heading-tag'    >Sicherheit bei Provisionsfragen – Lassen Sie sich kompetent beraten!</h2><div class="special-heading-border"><div class="special-heading-inner-border"></div></div></div></div>
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<div  class='flex_column av-1a2z5b-04ce374bb1a12386ab168ac292a7c80a av_three_fifth  avia-builder-el-13  el_after_av_one_fifth  el_before_av_one_fifth  flex_column_div av-zero-column-padding  column-top-margin'     ><p><section  class='av_textblock_section av-ls0lnsmd-29991fa7dd6e855763b7ab2e8e25326a '      ><div class='avia_textblock'   ><p><span data-sheets-root="1" data-sheets-value="{" data-sheets-userformat="{">Haben Sie Bedenken bezüglich der Provisionsreduzierung in Ihren Handelsvertreterverträgen? Rechtsanwalt Achim Voigt bietet Ihnen kompetente rechtliche Beratung, um Ihre Interessen zu wahren und Verträge rechtssicher zu gestalten. </span>Mit spezialisiertem Wissen als Experte im Handelsvertreterrecht bietet er Ihnen kompetente Unterstützung und maßgeschneiderte Lösungen.</p>
</div></section><br />
<section  class='av_textblock_section av-12jddb-091273c7cff0d576f7f32239b0b420c6 '      ><div class='avia_textblock'   ><p><strong><span style="color: #ffffff;">Schreiben Sie Rechtsanwalt Voigt eine E-Mail oder rufen Sie an unter:</span></strong></p>
<p>Tel.: <a href="tel:+49892101020">089 2101020</a><br />
E-Mail: <a href="mailto:voigt@advocatio.de">voigt@advocatio.de</a></p>
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<section  class='av_textblock_section av-av_textblock-0e460ea84c5109c9f810d1df11ebde2d '      ><div class='avia_textblock av_inherit_color'   ><p>→ <a href="/handelsverteterrecht/handelsvertretervertrag/">Handels­vertreter­vertrag</a></p>
<p>→ <a href="/handelsverteterrecht/weiteres/beendigung-handelsvertretervertrag/">Beendigung Handelsvertretervertrag</a></p>
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<section  class='av_textblock_section av-av_textblock-0e460ea84c5109c9f810d1df11ebde2d '      ><div class='avia_textblock av_inherit_color'   ><p>→ <a href="https://www.handelsvertreter-rechtsanwalt.de/allgemein/gmbh/">Handels­vertreter­ GmbH</a></p>
<p>→ <a href="/handelsverteterrecht/handelsvertreterausgleich/">Handels­vertreter­ausgleich</a></p>
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<section  class='av_textblock_section av-av_textblock-0e460ea84c5109c9f810d1df11ebde2d '      ><div class='avia_textblock av_inherit_color'   ><p>→ <a href="https://www.handelsvertreter-rechtsanwalt.de/handelsverteterrecht/handelsvertreterausgleich/handelsvertreterausgleich-durchsetzen/">Handelsvertreter­ausgleich durchsetzen</a></p>
<p>→ <a href="https://www.handelsvertreter-rechtsanwalt.de/handelsverteterrecht/handelsvertreterausgleich/abwehren/">Handelsvertreter­ausgleich abwehren</a></p>
</div></section></div></div><!--close column table wrapper. Autoclose: 1 -->

<p>Der Beitrag <a href="https://www.handelsvertreter-rechtsanwalt.de/wissenswertes-provision/provisionsreduzierung/">Provisionsreduzierung</a> erschien zuerst auf <a href="https://www.handelsvertreter-rechtsanwalt.de">Handelsvertreter Rechtsanwalt in München</a>.</p>
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