How does statutory commercial interest work?
The interest runs by operation of law from the day after the due date. You do not have to send a reminder and you do not have to agree anything for it; it is in the law. You may, however, agree a higher percentage in your terms, and then that agreed percentage applies.
The distinction between commercial interest and ordinary statutory interest is the distinction between a business customer and a private customer. For a sole proprietorship (eenmanszaak) that supplies both, that means two different percentages in the same list of debtors. Anyone who uses one charges the wrong amount to half their customers.
Because the percentage changes every half-year, an old claim often runs across several percentages. The interest is then calculated per period at the percentage that applied at that time, and not in one go at today’s percentage.
Where is statutory commercial interest in the law?
These legal sources come from the specialist dossiers that were reviewed on 24 August 2026. Mind the difference that becomes large in a dispute: a statutory article next to a value is where that value is found, not a justification for how it applies to your situation.
- Article 6:119a of the Dutch Civil Code (BW)statutory commercial interest on commercial agreements; stood at 10.40 percent from 1 July 2026
- Article 6:120(2) of the Dutch Civil Code (BW)the calculation rule: the ECB refinancing rate on the first calendar day of the half-year plus eight percentage points
The links go to the statutory text on wetten.overheid.nl, in the version that applied on 24 September 2026.
What does basestep do with statutory commercial interest?
Automatic calculation of interest on outstanding items is not in yet. The percentage per half-year and the distinction between business and private are recorded, however, so that the calculation is right once it arrives. Until then you calculate yourself, with the calculation rule above.
All calculations, explanations and signals in basestep are calculation support and instruction, not tax or legal advice. Amounts are estimates based on your own input; the Dutch tax authority (Belastingdienst) sets the assessment.
Where does it go wrong with statutory commercial interest?
The two mistakes you run into most often in practice with this term, and what they cost you.
Commercial interest with a consumer
Towards a private customer, ordinary statutory interest applies, not commercial interest. Asking for the wrong percentage costs you credibility exactly at the moment you need it.
One percentage over the whole period
The percentage changes on 1 January and 1 July. A claim of a year and a half runs across three percentages and must be calculated per period.
Further reading
Three places this term is tied to, inside this glossary and beyond.