Facts
The Federal Supreme Court issued guidelines for the accounting practices of bankruptcy offices. It clarified that bankruptcy offices must keep books on their postal checking account in the same manner as for the official cash account. Cash receipts into the postal checking account are not subject to the regulations on the deposit of cash, but to the extent they are not needed for the bankruptcy estate in the long term, they must be transferred to the deposit institution to earn interest there. The Federal Supreme Court saw no reason to revise the regulations on separate bookkeeping and cash management.Considerations
The Federal Supreme Court first clarified that bankruptcy offices must keep books on their postal checking account in the same manner as for the official cash account. This can be done either through a combined cash book and postal checking account control or through a completely separate maintenance of the postal checking account.
Furthermore, the Federal Supreme Court explained that the regulation on the deposit of cash receipts pursuant to Art. 22 para. 1 DEBA only applies to cash that has flowed into the official cash account, but not to amounts that have been deposited into the office's postal checking account. However, the latter must, to the extent…