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Kosten des Factorings

  • 2019
  • OriginalPaper
  • Chapter
Published in:
Author
Wolfgang Grundmann
Published in
Leasing und Factoring
Publisher
Springer Fachmedien Wiesbaden

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Abstract

Kosten entstehen dem Factoringkunden durch die Factoringgebühr als Entgelt für die Risikoübernahme und die Dienstleistungen sowie durch Zinsen für die Bevorschussung der Forderungen. Die Factoringgebühr lässt sich aufspalten in einen Dienstleistungs- und einen Delkredereanteil. Der Delkredereanteil ist das Entgelt für das übernommene Risiko des Forderungsausfalls.

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previous chapter Anforderungen der Factoringgesellschaften an den Forderungsverkäufer
next chapter Gewerbesteuerliche Behandlung der Refinanzierung durch Factoring
Title
Kosten des Factorings
Author
Wolfgang Grundmann
Copyright Year
2019
Book
Leasing und Factoring

Print ISBN: 978-3-658-24579-5

Electronic ISBN: 978-3-658-24580-1

Copyright Year: 2019

DOI
https://doi.org/10.1007/978-3-658-24580-1_21

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