Multiple accounts on German invoices do not necessarily result from "tricks" to avoid negative interest. Sometimes they result from a time where it took severa

Multiple accounts on German invoices do not necessarily result from "tricks" to avoid negative interest. Sometimes they result from a time where it took several bank working days to process a money transfer between different banks. Having bank accounts at banks with large customer bases (e.g. Sparkasse, Postbank, ..) allowed for quicker money transfers from these customer to the company. A customer could choose any of these bank accounts to settle the invoice. Of course, a company could and can also have bank accounts not disclosed on an invoice. Edit: Also note, that negative interest especially for major "online" banks just became a thing in Europe recently. Therefore, I think it is not only Entrepreneurs who redistribute their assets to avoid negative interest eating up their savings in addition to inflation, but also normal people.