(1) Insolvency creditors must file their claims in writing with the insolvency administrator. Such filing is, as a rule, to be accompanied by copies of the documents evidencing the claim. Persons providing collection services (registered persons pursuant to section 10 (1) sentence 1 no. 1 of the Act on Out-Of-Court Legal Services (Rechtsdienstleistungsgesetz)) are also authorised to represent the creditor in the proceedings under this Division.
(2) Upon its filing, the reason and the amount of the claim are to be indicated, as are the facts from which, in the creditor’s view, it emerges that it is based on an unauthorised act committed intentionally, a breach of a statutory obligation to pay maintenance committed intentionally or a tax offence on the part of the debtor in accordance with sections 370, 373 or 374 of the Fiscal Code (Abgabenordnung).
(3) Lower-ranking creditors are to file their claims only if specifically requested by the insolvency court to do so. Upon filing such claims, their lower-ranking status is to be indicated and the creditor’s lower rank is to be designated.
(4) The claims may be filed by transmitting an electronic document if the insolvency administrator has explicitly consented to such transmission of electronic documents. In such cases, an invoice transmitted electronically is also deemed to be a document within the meaning of subsection (1) sentence 2. At the request of the insolvency administrator or of the insolvency court, print-outs, copies or the originals of the documents are to be submitted.