Michaela Merz


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Incoterms (INternational COmmercial TERMS): Neue Regelung ab 1. Januar 2020


Incoterms sind vereinbarte standardisierte Klauseln, die es den Vertragsparteien ermöglichen Regelungen über Leistungsort, Leistungspflichten und den Gefahrenübergang eindeutig zu bestimmen. Die Incoterms geben jedoch keine Auskunft darüber, wann und wo das Eigentum an der Ware zwischen den Parteien übergeht. Ebenfalls Zahlungsbedingungen, Gerichtsstand sowie die umsatzsteuerliche Verfügungsmacht werden in ihnen nicht geregelt. Continue reading


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Incoterms (INternational COmmercial TERMS): New regulation from 1 January 2020


Incoterms are agreed standardized clauses which enable the contracting parties to clearly determine regulations on the place of performance, performance obligations and the transfer of risk. Continue reading


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Incoterms


Incoterms are international conditions of sale published by the International Chamber of Commerce (ICC) first published in 1936. They are periodically updated, with the eighth version— Incoterms® having been published on January 1, 2011. Their purpose is to provide “universal” rules to define the seller’s and buyer’s obligations during a commercial transaction and to reduce or eliminate uncertainties arising from different interpretation of the rules in different countries. Incoterms rules are intended to Continue reading