Nachforderungsanspruch

Nachforderungsanspruch refers to a legal claim for payment of an amount that was initially overlooked or underestimated and is now being demanded. This concept is most commonly encountered in contract law and tax law. In a contractual context, a Nachforderungsanspruch arises when a party to an agreement realizes they have not been paid the full amount due to them based on the terms of the contract. This could occur, for example, if additional work was performed that was not initially included in the agreed-upon price, or if there was an error in calculating the original invoice. The party then asserts a Nachforderungsanspruch to recover the outstanding sum.

In tax law, a Nachforderungsanspruch typically manifests as a tax assessment for additional amounts due. This can happen if a tax authority discovers undeclared income or incorrect deductions during an audit. The tax authority then issues a supplementary assessment, creating a Nachforderungsanspruch against the taxpayer. The legal basis for such claims is usually found in specific provisions of civil or tax codes that allow for the correction of errors or the assertion of rights that were not immediately apparent. The claimant must typically demonstrate the basis for the additional amount, such as contractual stipulations or tax regulations, to successfully enforce their Nachforderungsanspruch.