Date of signature: 7 August 2013 Full citation:
“Act on Fees and Expenses for Federal Services of 7 August 2013 (Federal Law Gazette I, p. 3154), amended by Article 3 of the Act of 8 June 2015 (Federal Law Gazette I, p. 904)”
Version information: Amended by Art. 3, Act of 8 June 2015, I 904
Footnote
(+++ Text reference as of: 15 August 2013 +++)
(+++ Cf. Sections 13 and 23 concerning application +++)
The Act was adopted by the Bundestag with the consent of the Bundesrat as Article 1 of the Act of 7 August 2013, I 3154. It entered into force on 15 August 2013 in line with Article 5 (1), sentence 1 of this Act.
Table of contents
Section 1 Charging fees
Section 2 Scope
Section 3 Definitions
Section 4 Liability to pay a fee
Section 5 Party entitled to receive a fee
Section 6 Party liable to pay a fee
Section 7 Formal exemption from payment of fees
Section 8 Personal exemption from payment of fees
Section 9 Basis of fee calculation
Section 10 Fees in certain cases
Section 11 Types of fees
Section 12 Expenses
Section 13 Imposing fees
Section 14 Due date
Section 15 Advance payment; collateral
Section 16 Late-payment penalty
Section 17 Deferment, write-off and remission
Section 18 Limitation period
Section 19 Interruption of limitation period
Section 20 Legal remedy
Section 21 Refund
Section 22 Fee ordinances
Section 23 Transitional provision
Section 24 Expiry
Section 1 – Charging fees
In accordance with this Act and the fee ordinances referred to in Section 22 (3) and (4), fees shall be charged for individually attributable public services.
Section 2 – Scope
(1) This Act shall apply to fees and expenses related to the administrative activities under public law of the federal authorities, federal corporations under public law, statutory bodies and public law foundations, insofar as this Act or the fee ordinances referred to in Section 22 (3) and (4) provide for the charging of fees or the refunding of expenses for individually attributable public services.
(2) This Act shall also apply to the charging of fees and expenses by the authorities referred to in subsection 1 pursuant to other legal provisions of the Federation, unless otherwise specified. However, it shall not apply to individually attributable public services
- in procedures pursuant to the Fiscal Code,
- in procedures pursuant to the Social Code and the civil service health insurance fund for postal workers,
- of the federal authorities in the field of judicial and court administration and the German Patent and Trade Mark Office, the Federal Cartel Office and the Federal Network Agency, insofar as it acts as a regulatory authority within the meaning of the Energy Industry Act,
- of the Federal Police,
- of the Prussian Cultural Heritage Foundation, the Academy of Arts, the German National Library, the Foundation for the Study of the SED Dictatorship, the Jewish Museum Berlin Foundation, the President Friedrich Ebert Foundation Memorial, the Bundespräsident-Theodor-Heuss-Haus Foundation, the Bundeskanzler-Adenauer-Haus Foundation and the Post and Telecommunications Museum Foundation,
- of the German Wine Fund and in procedures pursuant to the Sewage Sludge Compensation Ordinance,
- pursuant to the Federal Statute on Attorneys, the Federal Statute on Patent Lawyers, the Federal Statute on Notaries, the Federal Statute on Auditors and the Tax Consultancy Act, and
- pursuant to the Federal Trunk Roads Act, the Private Sector Funding of Trunk Road Construction Act, the Federal Trunk Road Toll Act, the Toll System Act and the Infrastructure Charging Act.
(3) This Act shall not apply where European Union law forbids the charging of fees or expenses for certain services.
Section 3 – Definitions
(1) Individually attributable public services shall be defined as
- action taken within the context of exercising state authority,
- the facilitation of the use of installations and facilities maintained by the Federation or federal corporations under public law, statutory bodies and public law foundations and of federal waterways, insofar as public law provides for rules on the facilitation of this use,
- surveillance measures, inspections and examinations, and
- other measures taken within the context of administrative activity under public law, where they are visible.
(2) A service shall be individually attributable if
- it is applied for or is deliberately made use of,
- it is rendered for the benefit of the user,
- it has been requested by the user, or
- there is a legally justified connection to the user’s obligations; regarding spot checks, this shall apply only if they are provided for in other federal laws or legal acts of the European Union, and if the object checked poses a serious threat.
(3) For the purposes of this Act, costs shall be defined as being eligible, according to business principles, for inclusion in the accounts as indirect and overhead costs, which applies especially to personnel and material costs and imputed costs. Overhead costs shall also include the costs of legal and technical supervision.
(4) Fees shall be defined as public funds charged for individually attributable public services.
(5) Expenses shall be defined as costs that are not included in the fee and that the authority charges for individually attributable public services in individual cases pursuant to Section 12 (1) or (2).
(6) For the purposes of this Act, authority shall be defined as any body performing public administration tasks.
Section 4 – Liability to pay a fee
(1) Payment shall be due when the individually attributable public service has been rendered in full. If this service requires delivery, disclosure or any other form of announcement, this shall be considered the time of its completion.
(2) By way of derogation from subsection 1, payment shall be due
- upon withdrawal or execution if an application or objection is withdrawn or otherwise dealt with, and
- at the time specified for completion or upon cancellation if an individually attributable public service cannot be rendered on the specified date or must be cancelled for reasons for which the person concerned is responsible.
Section 5 – Party entitled to receive a fee
The party entitled to receive a fee shall be
- the legal entity of the authority rendering the individually attributable public service, or
- the person charged with fulfilling state functions if he renders the individually attributable public service.
Section 6 – Party liable to pay a fee
(1) The party liable to pay a fee shall be the person or authority
- to whom the public service can be individually attributed,
- taking over the liability to pay a fee by informing the authority in a declaration or statement, or
- being, by law, liable for another person’s liability to pay a fee.
(2) Several parties liable to pay a fee shall be liable as joint and several debtors.
Section 7 – Formal exemption from payment of fees
Fees shall not be charged
- for oral, simple written or electronic information,
- for simple information from registers and databases,
- for simple electronic copies,
- in matters of grace,
- for complaints against a public servant,
- for measures of legal and technical supervision of federal corporations under public law, statutory bodies and public law foundations,
- within the context of an existing or previous relationship of employment or official service,
- within the context of an existing or previous official duty or an activity which may be performed instead of the legally required official duty,
- for decisions within the framework of approving funding and for resolution measures and execution reviews necessary in this context,
- for decisions on deferment, remission or the refund of fees,
- for property in public use, insofar as federal legislation does not provide otherwise.
Section 8 – Personal exemption from payment of fees
(1) The Federal Republic of Germany and the federal corporations under public law, statutory bodies and public law foundations, whose expenses are entirely or partially borne by the federal budget on the basis of a statutory obligation, shall be exempted from payment of fees for individually attributable public services.
(2) The federal states and the state corporations under public law, statutory bodies and public law foundations, whose expenses are entirely or partially borne by the state budget on the basis of a statutory obligation, and the municipalities and municipal associations shall be exempted from payment of fees, insofar as the recipient of the individually attributable public service also exempts the Federation from payment of fees. No exemption shall be granted to commercial enterprises of the federal states or of the municipalities and municipal associations. The recipient of the individually attributable public service shall be required to provide the relevant information ex officio. The charging of fees for the use of public institutions by the federal authorities shall remain unaffected by sentences 1 to 3.
(3) Exemption from payment of fees shall not apply if the persons referred to in subsection 1 and 2 inform the authority about their right to impose fees on third parties or pass them on to other third parties. Those referred to in subsection 1 or 2 shall be required to provide the relevant information ex officio.
(4) By way of derogation from subsection 1 or 2, the liability to pay a fee shall remain in effect if the individually attributable public service is rendered by the following authorities:
- Federal Institute for Geosciences and Natural Resources,
- National Metrology Institute of Germany,
- Federal Institute for Materials Research and Testing,
- Federal Office of Plant Varieties,
- Federal Maritime and Hydrographic Agency,
- Employers’ Liability Insurance Association for Transport and Traffic,
- Federal Office for Radiation Protection,
- accreditation authority,
- the air-traffic control organization referred to in Section 31b (1) of the Civil Aviation Act and the Federal Supervisory Authority for Air Navigation Services in the field of air-traffic control,
- Paul-Ehrlich-Institut, except for individually attributable public services rendered for the federal states, municipalities and municipal associations,
- Federal Institute for Drugs and Medical Devices, except for individually attributable public services rendered for the federal states, municipalities and municipal associations,
- Federal Archives for the use of archival material within the meaning of the Ordinance Concerning Use of Records from the Federal Archives.
Section 9 – Basis of fee calculation
(1) The fee shall cover the costs related to the individually attributable public service of all those involved in the service, insofar as the costs are not to be settled as expenses pursuant to Section 12 (1) and (2).
The fee shall include the expenses regularly related to the service. The costs within the meaning of Section 3 (3) shall serve as the basis for calculating the fee pursuant to sentence 1.
(2) If the individually attributable public service is of economic value or benefit for the user and if this economic value or benefit is calculable in money, it shall be possible to take this value or benefit, in addition to the costs, appropriately into account.
(3) The amount of fees determined pursuant to subsection 1 or 2 shall not be disproportionate to the individually attributable public service and shall not represent a major obstacle for the liable party to use the service.
(4) For reasons of public interest or fairness, it shall be possible to determine a fee that is lower than the one provided for in subsections 1 to 3, or to grant an exemption from payment of the fee.
(5) The authority shall have the right to grant exemptions or reduced fees if the fee imposed pursuant to subsection 1 to 4 was undue in the individual case.
(6) If an individually attributable public service is subject to VAT, this tax can be added to the fee.
Footnote
(+++ Section 9 (1) to (3): cf. Section 13 (2) concerning application +++)
(Section 9 (3): cf. Section 59 (2), fifth sentence of the Measures and Verification Act concerning application +++)
Section 10 – Fees in certain cases
(1) The fees shall be imposed within the meaning of subsections 2 to 7 if
- an application or an objection is rejected,
- an administrative act is withdrawn or revoked,
- an application or an objection is withdrawn or otherwise dealt with,
- an individually attributable public service cannot be rendered on the specified date or must be cancelled for reasons for which the user is responsible,
- after the expiry of a certain period of time, an administrative act is deemed to have been adopted on the basis of a legal provision.
The costs referred to in Section 9 (1) shall serve as the calculation basis. For reasons of public interest or fairness, it shall be possible to determine a lower fee or to grant an exemption from payment.
(2) If an application is entirely or partially rejected, fees amounting at most to the level foreseen for the requested individually attributable public service shall be charged. If the application is rejected solely because the authority is not responsible, no fee shall be charged.
(3) Regarding the decision on an unsuccessful appeal, a fee amounting at most to the level foreseen for the service appealed shall be charged. In case of an appeal directed solely against the imposition of fees and expenses, the fee shall amount to 25% of the amount which was not reduced by the appeal. No fee shall be charged if the appeal failed only because the procedural or formal defect pursuant to Section 45 of the Administrative Procedure Act was insignificant.
(4) If an administrative act is withdrawn or revoked and if the addressee is responsible for this, a fee amounting at most to the level foreseen for the issuing of the administrative act at the time of withdrawal or revocation shall be charged.
(5) If an application is withdrawn or otherwise dealt with before the individually attributable public service has been rendered in full, up to 75% of the fee foreseen for the service shall be charged. If an appeal is withdrawn or otherwise dealt with before the decision on the appeal has been issued, a fee of up to 75% of the amount imposed for the service appealed shall be charged. No fee shall be charged if the authority has not yet started to formally process the service, unless subsection 6 provides otherwise.
(6) If an individually attributable public service cannot be rendered on the specified date or must be cancelled for reasons for which the user is responsible, a fee amounting at most to the level foreseen for the entire service shall be charged.
(7) The fee for an administrative act that is deemed to have been adopted after the expiry of a certain period of time shall amount to up to 75% of the amount foreseen for the administrative act replaced by the expiry of this period.
Section 11 – Types of fees
Fees shall be determined on the basis of
- fixed rates (fixed fees);
- the time needed to render the individually attributable public service (time-based fees); or
- framework rates (framework fees).
Footnote
(+++ Section 11 no. 3: cf. Section 13 (2) concerning application +++)
Section 12 – Expenses
(1) Costs that are not included in the fee pursuant to Section 9 (1), second sentence, shall be charged as separate expenses in the amount actually incurred for
- witnesses, experts, environmental auditors, interpreters or translators;
- services rendered by other authorities and third parties;
- official travel and errands;
- delivery or publication; and
- execution copies and hard copies furnished upon special application.
Expenses shall be charged even if the individually attributable public service is free of charge or if the fee is reduced pursuant to Sections 7, 8, 9 (4) or (5) or Section 10 (2) to (6).
(2) In derogation from subsection 1 it may be determined that
- certain expenses pursuant to subsection 1, first sentence, will not be charged separately;
- also other expenses than those specified in subsection 1, first sentence, will be charged separately; this shall not apply to electronic copies;
- expenses will be charged as a lump sum or up to a maximum amount; and
- expenses will not or not be fully charged if the individually attributable public service is free of charge or if the fee is reduced.
(3) Sections 4 to 6, 9 (4) to (6), Section 10 (3), Sections 13 and 14 and Sections 16 to 21 shall apply to expenses with the necessary modifications.
Footnote
(+++ Section 12 (1) and (2): cf. Section 23 (6), first sentence, concerning application +++)
Section 13 – Imposing fees
(1) Fees shall be imposed ex officio in written or electronic form. Fees shall be imposed jointly with the decision on the merits. Fees which would not have been incurred were items treated correctly shall not be charged.
(2) Section 9 (1) to (3) shall apply to a framework fee imposed pursuant to Section 11 no. 3.
(3) Imposing, cancelling or amending fees shall no longer be permitted when the period for imposing fees has expired. The period for imposing fees shall be four years. It shall begin at the end of the calendar year in which the claim to the fee arose. The period for imposing fees shall not expire as long as
- no incontestable decision has been made on an application to cancel or amend the imposed fees which was filed before the period for imposing fees has expired or on a submitted legal remedy; or
- the claim cannot be pursued as a result of force majeure within the final six months of the period for imposing fees.
Section 14 – Due date
The fee shall be payable within ten days from the date the fee has been imposed unless the authority specifies a different date.
Section 15 – Advance payment; collateral
(1) The authority may make the individually attributable public service to be rendered upon application dependent on an advance payment or provision of collateral up to the expected amount of fees and expenses.
(2) A date shall be set for the applicant to make the advance payment or provide collateral.
Section 16 – Late-payment penalty
(1) Where fees are not paid by the due date, a late-payment penalty of 1 per cent of the rounded amount in arrears shall be payable for each month of default. The late-payment penalty shall be charged only if the amount in arrears exceeds 50 euros and the period of default exceeds three days.
(2) For calculating the late-payment penalty, the amount shall be rounded down to the nearest amount divisible by 50 euros.
(3) A fee shall be deemed as having been paid:
- on the day it is received by the cash office responsible for the party entitled to receive the fee (Federal Cash Office or payment office), where a means of payment is delivered or sent, or three days after the day it is received by the responsible cash office where a cheque is delivered or sent;
- on the day the amount is credited to the responsible cash office, where money is transferred or paid to an account of the responsible cash office, and where payment is made via payment slip or postal order; or
- on the due date of payment, where direct debit is authorized.
(4) In cases of joint and several debt, late-payment penalties shall arise with respect to each joint and several debtor in default. However, the total value of the late-payment penalties to be paid shall not be higher than if the default occurred on the part of one joint and several debtor only.
Section 17 – Deferment, write-off and remission
Deferment, write-off and remission of imposed fees shall be governed by Section 59 of the Federal Budget Code.
Section 18 – Limitation period
(1) The claim to payment of fees shall lapse after five years. The limitation period shall begin upon expiration of the calendar year in which the claim first fell due.
(2) The limitation period shall be suspended as long as the claim cannot be pursued as a result of force majeure within the final six months of the limitation period.
Section 19 – Interruption of limitation period
(1) The limitation period pursuant to Section 18 shall be interrupted through
- written enforcement of the claim;
- postponement of payment;
- deferment;
- suspension of implementation;
- provision of collateral;
- delay of enforcement;
- an enforcement measure;
- registration in insolvency proceedings;
- inclusion in an insolvency plan or a judicial debt clearance plan;
- inclusion in proceedings whose objective is the discharge of residual debt; or
- investigations of the party entitled to receive a fee into the residence or abode of the party liable to pay a fee.
(2) The interruption of the limitation period through one of the measures mentioned in subsection 1 shall continue until
- the deferment, the suspension of implementation or the delay of enforcement has ended;
- in case of collateral, the security right of a creditor, the judgement creditor’s mortgage or any other preferential right of satisfaction, the respective right is rescinded;
- the insolvency proceedings have ended;
- the insolvency plan or the judicial debt clearance plan has been fulfilled or has lapsed;
- the discharge of residual debt has come into effect or the proceedings which have as their objective the discharge of residual debt have been terminated prematurely; or
- the investigations of the authority into the residence or abode of the party liable to pay a fee have ended.
(3) A new limitation period shall begin upon expiration of the calendar year in which the interruption has ended.
(4) The limitation period shall only be interrupted with regard to the amount to which the interrupting action relates.
Section 20 – Legal remedy
(1) The imposed fees may be appealed on their own or jointly with the decision on the merits. Legal remedy against a decision on the merits shall also cover the imposed fees.
(2) Where only the imposed fees are appealed, the appeal shall be regarded as independent proceedings under the law on fees.
Section 21 – Refund
(1) Overpaid fees or fees charged unjustly shall be refunded without delay; fees charged unjustly, however, only as long as they can be appealed.
(2) The refund claim shall expire once the limitation period lapses unless the claim is enforced by the end of the third calendar year following the year the claim was incurred; however, the limitation period shall not begin before the imposed fees have become incontestable.
Section 22 – Fee ordinances
(1) Fee ordinances pursuant to subsection 3 or 4 shall provide for fees for individually attributable public services. The fees shall be assessed in accordance with Section 9 (1) to (4), Section 10 (1), third sentence, and Section 11. Section 12 (2) shall apply to expenses. Moreover, the fee ordinances may designate the body responsible for charging the fees and expenses.
(2) Where a legal act of the European Union or an international treaty includes specific provisions on charging fees and expenses which derogate from the present Act, fees and expenses shall be charged in accordance with the legal act or treaty based on a fee ordinance pursuant to subsection 3 or 4.
(3) The Federal Government shall issue, without the approval of the Bundesrat, the following provisions through general fee ordinance where these provisions should apply uniformly for the entire federal administration:
- provisions on assessing the fee pursuant to Section 9 (1) including the calculation of time-based fees pursuant to Section 11 no. 2;
- provisions on fees for certificates and confirmations; and
- provisions on charging expenses as a lump sum pursuant to Section 12 (2) no. 3.
(4) The federal ministries shall issue, without the approval of the Bundesrat, special fee ordinances for their area of responsibility unless otherwise provided in the general fee ordinance pursuant to subsection 3. Provisions under the special fee ordinances pursuant to sentence 1 shall not apply where identical or conflicting provisions were included in the general fee ordinance pursuant to subsection 3 after the special fee ordinance has been adopted.
(5) The fees specified in fee ordinances pursuant to subsection 3 or 4 shall be regularly reviewed and adjusted, where necessary, at least every five years. Where fees are adjusted, the previous provisions shall continue to apply to an individually attributable public service which has already been applied for or started but not yet rendered in full, unless otherwise provided in fee ordinances pursuant to subsection 3 or 4.
Section 23 – Transitional provisions
(1) Where charging fees and expenses for an individually attributable public service applied for or started before 15 August 2013 but not yet rendered in full, the Administrative Costs Act in the version applicable until 14 August 2013 shall continue to apply.
(2) Where fees and expenses are charged by the authorities mentioned in Section 2 (1) on the basis of legal provisions adopted before 15 August 2013, the present Act shall apply in accordance with subsections 3 to 7.
(3) Unless otherwise stipulated, fees are to be calculated to achieve an appropriate balance between the amount of fees to reflect the administrative effort on the one hand and the economic value or other benefit of the individually attributable public service on the other hand. Where law stipulates that fees shall be charged only to reflect the administrative effort, the fees are to be calculated such that the fee does not exceed the costs associated with the individually attributable public service. Section 9 (1) shall not apply. Section 6 of the Administrative Costs Act in the version applicable until 14 August 2013 shall continue to apply.
(4) Where the fee is to be calculated on the basis of the item’s value, the value on the date of termination of the individually attributable public service shall apply. Where framework rates are to be used for fees, Section 9 (1) of the Administrative Costs Act in the version applicable until 14 August 2013 shall continue to apply, unless stipulated otherwise. Section 13 (2) shall not apply.
(5) Section 10 shall not apply. Unless otherwise specified, Section 15 of the Administrative Costs Act in the version applicable until 14 August 2013 shall continue to apply to rejecting, withdrawing or dealing with an application, and for withdrawing or revoking an administrative act. The legal provisions adopted before 15 August 2013 shall continue to apply to rejecting, withdrawing or dealing with an objection.
(6) Section 12 (1) and (2) shall not apply. Section 10 of the Administrative Costs Act in the version applicable until 14 August 2013 shall continue to apply to charging expenses.
(7) Sections 1 to 22 and subsections 1 to 6 shall not apply to fees and expenses of the Federal Foreign Office and missions of the Federal Government abroad.
(8) Subsections 2 to 7 shall not apply to
- the amended provisions of Article 3 of the Act on structural reform of the federal law on fees of 7 August 2013 (Federal Law Gazette I p. 3154) as from 14 August 2016; and
- the amended provisions of Article 4 of the Act on structural reform of the federal law on fees of 7 August 2013 (Federal Law Gazette I p. 3154) as from 14 August 2018.
A special fee ordinance pursuant to Section 22 (4) may provide that subsections 2 to 7 shall cease to apply to the respective area of application of the special fee ordinance at earlier dates than specified in sentence 1.
Section 24 – Expiry
Section 23 (2) to (8) shall expire on 14 August 2018.