ARTICLE · 19 JUNE 2024

Virksomhedspant A-Z

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Virksomhedspant er underpantsætning af aktivgrupper, som virksomheden enten ejer eller erhverver i fremtiden.

DenmarkInsolvency/Bankruptcy/Re-Structuring

Hvad er virksomhedspant, og hvad omfatter det?

Hvad er virksomhedspant?

Virksomhedspant er underpantsætning af aktivgrupper, som virksomheden enten ejer eller erhverver i fremtiden. Virksomhedspant kaldes derfor et flydende pant. Ved underpantsætning forbliver ejerskab til og rådighed over aktivet hos pantsætter, mens rettigheden over aktivet tinglyses – modsat håndpant, hvor der sker rådighedsberøvelse af aktivet. En underpantsætning tinglyses, og tredjemand kan derfor gøre sig bekendt med pantsætningen.

Virksomhedspant kan omfatte hele aktivklasser, som er defineret i tinglysningsloven; for eksempel hele virksomhedens varelager eller driftsmidler. Der er ikke noget krav om identifikation af hver enkel pantsat genstand, som ellers normalt er påkrævet ved underpantsætning af løsøre.

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