Overseas Costs Regulation

Original Language Title: Auslandskostenverordnung

Read the untranslated law here: http://www.gesetze-im-internet.de/akostv_2002/BJNR416100001.html

Overseas costs Ordinance (AKostV) AKostV Ausfertigung date: 20.12.2001 full quotation: "foreign costs Ordinance of 20 December 2001 (BGBl. I S. 4161;)" (2002 I S. 750), by article 3 of the Act of June 29, 2015 (Federal Law Gazette I p. 1042) is has been modified "V go to. by article 4 paragraph 44 G v. 7.8.2013 I 3154 mWv 14.8.2018 stand: last amended by article 2 para 2 V v 14.8.2014 I 1383 Note: change article 3 G v. 29.6.2015 I 1042 (No. 26) textually evidenced by, edited documentary has not conclusively about the stand number you see in the menu see remarks footnote (+++ text detection from: 1.1.2002 +++) input formula on the basis of section 2 of the foreign cost Act of 21 February 1978 (BGBl. I S. 301) ordered the Foreign Ministry in consultation with the Federal Ministry of the Interior and the Federal Ministry of Finance: section 1 schedule of fees the toll official acts of foreign missions, the honorary consular officers and the Foreign Office, as well as the fees to be collected are determined according to the fee schedule (Appendix 1).

§ 2 value fee (1) will be charged the fee for the value of the object of the Act, it should be according to the valuation rules to determine (Appendix 2).
(2) the value fee is determined by the value fee table (Appendix 3).

§ 3 expenses (1) expenses of less than 5 euros is only collected if the overhead is low. An in-patient is allowed.
(2) expenses for the delivery of telephone, by telefax and simple written information or messages of less than 10 euros will not be charged.
(3) costs for long distance calls and telex in visa matters are not considered expenses within the meaning of paragraph 2.

§ 4 language groups is according to the schedule of fees by the language group depending on the amounts of the fees, so the classification of the language list (Appendix 4) is for this.

Article 5 entry into force, expiry this regulation enter into force on the day after the announcement.

Appendix 1 (to section 1) fee schedule (FR) (site: BGBl. I 2012, 1866 - 1871) A. fees of the external action service of 100 copies (§ 10 paragraph 3 number 5 Konsulargesetz) charge to no. 124-126 110 information (§ 1 Konsulargesetz) in writing, not just 30-400 EUR certification, public (note) (article 10 paragraph 1 number 2 Konsulargesetz) 121 signature or hand signs a declaration, consent, or assent to the surname due to harmonizing regulations 25 EUR 122 signature or hand signals in other matters ¼ value fee at least EUR 20 , a maximum 250 EUR 123 will be multiple signatures or hand signals in a note fee certified according to no. 121-122 only once 124 copy a document in German language or a foreign language using Latin characters per partial page 1 EUR, at least 10 EUR 125 copy of a document in a foreign language using non-Latin characters per page 1.50 EUR, at least 15 EUR 126 each additional same transcript – regardless of the language and page number , provided that it is carried out by the Certification Department, was still not an outsider of hands and at the same time certified procurement may 5 EUR (§ 1 Konsulargesetz) 130 obtaining of a certificate, certificate or an other document, provided it is not part of other pay office action 30-250 EUR 130.1 are simultaneously obtained multiple certificates, certificates, or other documents for an applicant with a body , so the fee is certificate, consular (note) only once to charge 131 procurement other mobile stuff 30-250 EUR-140 (§ 10 paragraph 1 number 2 Konsulargesetz) 25-300 EUR confirmation of the authenticity of domestic public documents (§ 14 Konsulargesetz) 150 domestic civil status certificate or domestic impediment 25 EUR 151 other domestic authentic instrument EUR 35 certification, public (transcript) (pursuant to sections 10 to 12 Konsulargesetz) 160 unilateral declaration (of one or more persons cast); Supplement or amend a unilateral declaration; Fact or process simple value fee 160.1 taking of oaths or statutory insurance, which is part of other pay office action, is paid the respective fee.
 
 
160.2 taking an affidavit for the purpose of obtaining a certificate of inheritance, a certificate of executor or a certificate on the continuation of community property is a freelance fees fact. With certification of the respective applications will be compensated with the fee.
 
161 the effected Declaration is submitted in a foreign language, regardless of whether the transcript in German or foreign language is carried out.
Each foreign language a half-value fee, not more than 60 EUR 162 decision of a general meeting, a supervisory board or any other institution of a capital company, an other association or Foundation is double value fee, not more than 10 000 EUR 162.1 when changing a social contract or a statute which compensated for the registration to the trade register certificate required the new full text of the social contract or articles of association with this fee.
 
163 contract; Joint will double value fee 164 to beurkundenden statements are submitted in a foreign language, regardless of whether the transcript in German or in a foreign language is.
Each foreign language a half-value fee, at most 120 EUR 165 supplement or amend a contract or a community will simple value fee 166 a determination is simultaneously with a marriage contract or a life partnership agreement claimed fee after no. 163-164 only once after the Treaty with the higher value of common rules to paragraphs 160-166-170 for the certification of the revocation of a testamentary disposition , a fee will not be charged the cancellation or rescission of an agreement or of rescission of a contract of inheritance, if at the same time a new testamentary disposition or a new contract of inheritance is claimed.
 
171 attestation of recognition of the contents of a written statement including the certification of supplementary or amending statements fee for notarization of statement of 172 with the fee for the certification is paid for issuing a copy or certified copy for each participant.
 
180 design of a document fee for notarization of 180.1 the design fee, but not one any additional charge (for example, 161, 164, 700) will be applied at a subsequent certification if the design was made by the attesting consular officers, his agent or predecessor in Office.
 
200 interpretation (section 1 Konsulargesetz) unless this Act not to first clarify of an emergency takes place for each started half hour EUR 35 claims matter (§ 1 Konsulargesetz) 210 first letter of formal notice 25-100 EUR 211 each additional letter of formal notice EUR 10 212 personal meeting with the debtor at the request of the creditor for each started half hour EUR 25 assistance (§ 5 Konsulargesetz) 220 total of administratively necessary acts within the framework of granting a financial aid or help to facilitate the travel to the place of the habitual Residence or at another place 25-200 EUR 220.1 are several places (consular or honorary consular officers) features the same Hilfeleistungsfall, so the first unused point charges the fee.
 
225 statement to carry of a poor sailor (§ 1 of the law regarding the obligation of merchant to carry heimzuschaffender sailors in the respective current version) 25-200 EUR legalization of foreign public documents I. legalization according to § 13 paragraph 2 Konsulargesetz 230 foreign civil status certificate, to include birth, marriage and death certificates, as well as excerpts from civil-run civil status registers 25 EUR 231 other foreign public document EUR 45 II. legalization according to § 13 paragraph 4 Konsulargesetz 235 foreign civil status certificate , include birth, marriage and death certificates, as well as excerpts from civil-run civil status registers 45 EUR 236 other foreign public document 85 EUR 250 Privatschriftliche Declaration (§ 2 Konsulargesetz) production of the design of a private written declaration to the settlement of family matters, in matters of voluntary jurisdiction in probate matters 30-300 EUR shipping stuff (sections 2, 17 Konsulargesetz) 300 (dropped out) 301 change of a ship paper except sample rolls and garnishes to the sample roll 25-50 EUR 310 Verklarung. Double including taking of evidence according to the fifth book of the commercial code value fee 311 subsequent addition of Verklarung simple value fee deaths (article 9 paragraph 1 and 2 Konsulargesetz) 400 laissez-passer for a corpse (article 9 paragraph 1 Konsulargesetz) including the procurement of required documents 25 EUR 400.1 in addition to the fee, the surcharge for action outside the premises or outside service hours will not be charged.
 
401 involvement during a requested transfer of a deceased person or at the funeral site 25-350 EUR 410 discount care (article 9, paragraph 2 and 3 Konsulargesetz) 50-500 EUR 410.1 in addition to the charge the extra fee for an action outside the premises will not be charged.
 
 
410.2
Fees for official acts, which are especially regulated, remain unaffected.
 
411 estate directory (§ 10 paragraph 1 Konsulargesetz) half value fee 411.1 takes the Act an amount of time by more than an hour to complete, so increases the fee for each additional hour to 50 EUR 411.2 in addition to the fee will be the additional charge for a carry out outside the premises or outside service hours not raised.
 
500 transmission (articles 1, 9 (2) and 3 Konsulargesetz) except broadcasts appeals associated with other pay office action or for German authorities or courts are 25-100 EUR 500.1 in addition to the fee will not be charged the extra fee for a carry out outside the premises.
 
510 transfer (contract payments) (sections 1, 2, 5, 6, 9 Konsulargesetz) except transfers (contract payments) that are made on behalf of predominantly official 510.1 EUR 15 in addition to the fee is the additional fee for a carry out outside the premises not applicable.
 
520 translations produced on specific request (§ 1 Konsulargesetz) for each row of the foreign-language text of a translation or rough (unverified translation) 520.1 language group A 520.2 language group B 520.3 language group C 520.4 1.80 EUR 2.40 EUR 3 EUR 3,60 EUR, at least 20 EUR 520.5 language group D are both languages foreign languages, so line number and fee are determined by the text in the height heritage Ewer secondary language.
 
 
520.6 belonging to both languages of same language group's, so the number of rows is determined by the longer text.
 
 
520.7 headlines and partial rows are summed up to full rows.
 
521 faithful translation or summary half of the fee after no. 520, at least 15 EUR 522 confirmation of accuracy and if necessary the completeness of a translation, a rough translation, an approximate translation or a summary, not by the foreign representative or the honorary consular officers have been made half of the fee is sale no. 520, at least 15 EUR 530 (articles 1, 9 (2) and 3 Konsulargesetz) simple value fee 530.1 in addition to the fee is not charged the extra fee for a carry out outside the premises.
 
535 assets directory (§ 10 paragraph 1 Konsulargesetz) half value fee 535.1 takes the Act an amount of time by more than an hour to complete, so increases the fee for each additional hour to 50 EUR 535.2 in addition to the fee will be the additional charge for a carry out outside the premises or outside service hours not raised.
 
 
Custody (§ 1 Konsulargesetz) 550 custody of cash, securities and valuables in the service spaces including payment, repayment, delivery or return, for each partial six months from the day 551 custody of other movable property - except newspapers, magazines, letters, providing neither enrolled nor with Declaration of value are the adoption of a simple value fee, and postcards, as well as documents or documents of legal persons of governed by public law - in service areas including delivery or return , for each commenced six months from the date of adoption of 35-300 EUR additional fee 700 performance of a paid Office Act outside the premises or outside the period of service, provided that the collection of the additional fee is not excluded for each started half hour EUR 25 for one calendar day, holds more than 400 EUR 700.1 a consular officer outside his premises teacher years off, so are the premises for this purpose used considered premises within the meaning of this regulation.
 
 
 
 
B. fees only for Foreign Affairs Office 900 confirmation of the authenticity of the authentic instrument built by a German consular officer 20 EUR 910 final certification as a prerequisite for the legalization of a domestic authentic instrument by a foreign consular officer 25 EUR annex 2 (to § 2 para 1) valuation rules (site: BGBl. I, 2001, 4168-4170; regarding the details of the changes see footnote) 1 principle (1) for the calculation of the fee is governed by the value of the item , to which the Act refers. The certification of a statement object is the legal relationship to which the Declaration relates.
(2) the main object of the Act is. Fruits, uses, interest, penalties and costs only be considered if they are subject to a specific official act.
(3) liabilities, which weigh on the subject, not be deducted when calculating the value; This applies even if the official act is a reduction or an other assets.
2 the value of a thing is the common value things (1). He is determined by the price, which would achieve in the ordinary course of business according to the nature of the matter, taking into account all the circumstances affecting the price in the sale. unusual or just personal relationships remain unconsidered.
(2) in the assessment of real estate in the country, the last unit value is decisive, which is already established at the time of the payment of the fee, if not from the content of the business, the information of the parties, land charges, officially known or apparent from the basic file facts or comparison values or other sufficient evidence a higher value results. Is a unit value is not demonstrated, the tax office is to seek information about the value of the unit.
3. purchase, pre-emptive - and resale right (1) when buying things is governed by the purchase price. The purchase price is lower than the value of the goods (paragraph 2), it is decisive; When purchasing a parcel of land remains a development carried out for the account of the purchaser in determining the value out of consideration.
(2) as the value of a pre-emptive - or resale right is the half value of the item.
4. the value of eighty per cent of the value of the contaminated land is leasehold, condominium, apartment ground lease (1) when ordering a ground lease (number 2 para 2). A development of the land carried out for the account of the heritage building owner remains in determining the land value out of consideration. A heritage building interest is agreed as remuneration for the order of the ground lease, which value calculated according to point 7 exceeds the value calculated pursuant to sentence 1 and 2, the value of the heritage building interest is decisive; The same shall apply if a fixed capital amount is agreed upon instead of heritage construction interest.
(2) in establishing apartment ownership (fractional ownership) as well as in transactions relating to the suspension or termination of special property, is half of the value of the land as a business value (number 2 para. 2) to accept.
(3) in the case of rental leases (leases of part of) paragraph 2 according to shall apply with the proviso that at the point of the value of the land the unit value of the ground lease or, if one is not found, the value to be determined according to paragraph 1 of the ground lease occurs.
5. the value of easement easements shall be determined according to the value that it has for the dominant estate; the amount the reduces the value of the serving land by the easement, is greater, so this higher amount is decisive.
6 the value of a lien or other secure of a claim by pledge, chattel mortgage or similar determined liens and other collateral, rank changes (1) according to the amount of the claim and, if the serving as collateral or the backup object has a lower value after that.
(2) the principal amount of the debt is considered value of a mortgage, ship mortgage or mortgage, value a pension debt denomination of the detachment total; in the inclusion in the joint custody and the release from prison of, the value of the land (ship, ship-building plant) will decide, if it is less.
(3) in the case of granting of primacy or of the same rank the value of coming out right is the value of retiring law, but no more than decisive. The flag in accordance with article 1179 of the civil code in favor of a post - or the same legitimate is equivalent to priority being evicted. The exclusion of the deletion claim is like a subordinated of law to treat as if the exclusion is agreed its contents according to § 1179a para 5 of the civil code.
7 recurring usage or services (1) calculate the value of law on recurrent or persistent usage or services on the basis of the one-year reference value in accordance with the following rules: a) the value of uses or benefits that are limited to certain time is the sum of the individual year, but not exceeding the herds of the year value. the duration of the right is due, also through the life of one or more persons of the value to be calculated according to paragraph 2 must not be exceeded;
(b) rights of unlimited duration are the Fünfundzwanzigfachen, uses or benefits of indefinite duration - subject to the provisions of paragraph 2 - with the twelve and a half times that of the annual value to evaluate.
(2) the use is or 21fache amount, over 25 years limited on the life of a person, deemed to business value at an age of 15 years or less 22fache amount, over 15 years up to 25 years to 35 years •amazing 20 x amount, over 35 years to 45 years 18fache amount, over 45 years to 55 years the amount of 15 , over 55 years to 65 years
11fache amount, over 65 years up to 75 years of 7 1/2 x amount over 75 years to 80 years 5 x amount, over 80 years the amount of 3-fold, the one-year use or performance. The duration of use or performance depends on the lifetime of more than one person, shall decide, depending on whether the right with the death of the first or the last dying goes out, the age of the oldest or the youngest.
(3) the value is more than five times that of the one-year cover, if the right is to the spouse, a former spouse, the spouse or a former spouse of the debtor, or a person who related, in-law or in the lateral line is up to the third degree related to or related by marriage to the second degree with the debtor in a straight line, also if the marriage substantiated the affinity or the life partnership , due to which someone is regarded as related by marriage, no longer exists.
(4) the business value for maintenance after the §§ 1612a until 1612 c of the civil code is determined by the amount of the annual subscription. Pursuant to sentence 1, the monthly fee of minimum maintenance applicable at the time of the certification is the value after the step relevant at this time to be based.
(5) the annual value of uses is assumed to four per cent of the value of the object granted to the uses, if not a different value can be determined.
(6) for the calculation of the value of subscription rights is decisive. The right is later the subject of a chargeable Act, so the is later. The circumstances of the case, the beginning of the subscription rights not yet been determined at the time of the Act or the law in any other way is due to the the value went to lower.
8 the value of a rental or lease right is calculated rental and lease rights, service contracts (1) according to the value of all the accomplishments of the lessee or tenant throughout the contract period. For rental or lease rights of unspecified duration of contract the value of three years is decisive; the termination of the contract is allowed, but only after a longer period of time this is decisive. Never exceed the value the fünfundzwanzigfachen amount of one-year performance.
(2) the value of a service contract is calculated according to the value of all purchases of the debtor to service during the whole period of the contract, up to a maximum after the three year amount of remuneration.
9 applications to the trade register (1) with the following applications to the trade register the business value is to be entered in the commercial register the amount of money change already registered funds the difference: 1. first registration of a capital company; approved capital specified in the statutes of a public limited company or a partnership limited by shares is attributable to the share capital; the value is at least 25 000 euro;
2. first sign an insurance Association on reciprocity;
3. increase or decrease of the registered capital of a company with limited liability;
4. decision of the general meeting of a corporation or a partnership limited by shares about a) measures of capital procurement (§§ 182 to 221 of the Stock Corporation Act). the decision on the extension of the period within which the Board of Directors may increase the capital, shall be equivalent to the decision on the approved capital increase;
b) measures the capital reduction (§§ 222 to 240 of the companies Act);
5. first registration of a limited partnership; is the sum of the limited inserts; to be added are 25 000 euro for the first and 12 500 euro for every additional shareholder;
6 entry of shareholders in an existing person trading company or termination of a shareholder; a limited partner as successor of another, a previously general partner as a limited partner or a former limited partner as a personally liable partner is to enter, is decisive, the simple limited in location;
7 increase or decrease a limited in location.
(2) in the case of other applications, the business value is determined after the paragraphs 3 to 7 (3) the business value is the first time that 1 a trader 25 000 euro;
2. a public trading company with two partners 37 500 EUR; has increased the company more than two partners, the value for the third and each additional shareholders to 12 500 euros each;
3. a legal person (article 33 of the commercial code) 50 000 euro.
(4) in the case of a subsequent application, the business value is if the application 1 relates to a corporation, 1 per cent of the registered primary or capital, at least 25 000 euro;
50 000 EUR concerns 2. Versicherungsverein auf Gegenseitigkeit,
3. a person trading company for 25 000 euro; Entrance or departure of more than two partners are value 12 500 euro for each incoming and outgoing shareholder to accept;
4. a sole proprietor or a legal person (article 33 of the commercial code) concerns, 25 000 euro.
(5) the application relates to a branch office, the business value is half of the value given to the preceding paragraphs. The company has several branches, the value for each branch offices by dividing the amount by the number of registered branches given pursuant to sentence 1 is to determine; with the first registration of branches, these are to be with. The value is at least 12 500 euro according to the above rates.
(6) a registration is only necessary because the name has changed, or there is a similar application, which has no economic significance for the company, the business value is €3 000.
(7) for the certification of applications, the value is even if several applications in same transaction are recorded in no case more than EUR 500 000.
10 decisions of organs of certain companies (1) paragraph 9 paragraph 4 applies mutatis mutandis for decisions of organs from capital or commercial partnership, associations on reciprocity or legal persons (§ 33 of the commercial code), the subject of which has no specific monetary value.
(2) decisions are to take the value of the assets of the transferor or shape-changing legal entity pursuant to the transformation Act. Divestments or spin-offs is governed by the value of the transferred assets.
(3) several decisions are recorded in a transaction number is 16 according to. The same applies when meeting decisions, the subject of which has no specific monetary value, and other decisions. Several elections or elections together with decisions on the discharge of the management institution considered a decision.
(4) the value of decisions of the kind referred to in paragraph 1 is, even if in a hearing several resolutions are recorded in any case more than EUR 500 000.
11 application to registers, documentation of decisions; The business value is determined by number 22 logons to the partnership register (1) for other applications to a register and for the documentation of decisions paragraph 2, if the subject has no specific monetary value.
(2) number 9 applies to applications to the partnership register, unless he shall apply accordingly to the company.
12 applications to the property regime register of applications to the register of matrimonial the value is determined by the number 22 par. 2. 13 certification of changes of a legal relationship, exchange agreements, pre-nuptial agreements or statutes (1) the certified Declaration concerns the change of a legal relationship, so the value of the legal relationship affected by the change may not be exceeded and not even when it involves several changes of the same legal relationship.
(2) for contracts which have Exchange services to the subject, only the value of the services of a part is and, if the value of the services is different, as the higher applicable.
(3) in the case of marriage contracts, the value determined by the calculated together value of current assets of both spouses and, if the marriage contract concerns only the assets of a spouse, according to this. Identification of assets, the debt will be deducted. The marriage contract concerns only certain items, their value is so decisive. Life partnership contracts, sentences 1 to 3 shall apply mutatis mutandis.
(4) for the certification of company contracts, constitutions and statutes, as well as plans and agreements pursuant to the transformation Act, the value up to a maximum of EUR 5 million is to assume.
14 the value is determined by the proportion of the subject value when consenting individual with legitimate for voters to explanations of individual with legitimate explanations. The proportion corresponding to the participation of the total assets of the hand is to total hand conditions.
15 value in powers (1) with powers to conclude of a specific legal transaction is for this authoritative value to use.
(2) the value of a general power of Attorney is discretion to determine; where the scope of the granted authorisation and the assets of the principal is adequately taken into account.
(3) in the case of the power of Attorney issued by a with legitimate, the value is determined by the proportion of with legitimate. Number 14 sentence 2 shall apply accordingly.
(4) in all cases, the value with a maximum of 500 000 euros is to assume.
(5) upon the revocation of a power of attorney the corresponding preceding rules apply.
16 several statements in a document (1) be notarized in a hearing several statements that have the same subject-matter (such as the purchase and the conveyance, the fault Declaration and the required mortgage order declarations), so the fee is calculated only once coming rate the value of this item after the highest consideration. This also applies if by several declarations a concern the whole object, the other only a part of it (for example the debt promise and a guarantee for a portion of the blame).
(2) have the statements in a transaction recorded a different subject, the following shall apply: a) all declarations are subject to the same rate, so this is calculated only once after the calculated together values.
(b) different rates are to apply any fee for itself is calculated; as far as several declarations are subject to the same rate, the values are added together.
(3) declarations relating to a change in rank, come together with other statements in a document, so the entrant for or the withdrawing right is considered subject to the rank change, depending it is cheaper for borrowers of the cost according to the above regulations. The flag in accordance with article 1179 of the civil code in favor of a post - or the same legitimate is equivalent to the rank change. The same applies to the exclusion of the deletion claim according to § 1179a para 5 of the civil code.
17 dispositions mortis causa (1) is equipped with the whole estate or fraction thereof, is to use the fee calculation the value of remaining after deduction of the liabilities pure assets or the value of the corresponding fraction of pure assets. Legacies, compulsory rights and obligations are not deducted.
(2) usually the details of enacting terms are the calculation of the fees to be based on the value.
18 certificate of inheritance (1) in an affidavit to obtain a certificate of inheritance is governed by the value of the remaining after deduction of the liabilities of the estate pure estate at the time of the succession.
(2) a certificate of inheritance only through the succession of an heir with is requested, so the value for the calculation of the fee for the acceptance of the affidavit is determined by his inheritance. The effects of a certificate of inheritance only on a part of the estate stretching remain those items which are not covered by the certificate of inheritance effects in calculating the value out of consideration.
19 certificate of continuation of the community property in an affidavit to obtain a certificate on the continuation of community property is the half value of the Gesamtgutes of fee calculation to be based.
20 in an affidavit to obtain a certificate through the appointment of an executor, the value determined certificate of executor after number 22 para 2. 21 asset directories for storing assets directories will incur the fee according to the value of the listed items.
22 matters without a certain value, it is not financial matters (1) so far as is in a financial matter of the value not specified in these regulations and also otherwise is not certain discretion to determine; in particular the value is changes existing rights, provided that the change is not a certain monetary value, as well as restrictions discretion to set.
(2) in the absence of sufficient actual clues for an estimate, the value regularly on 3 000 euro is to assume. He can according to the situation of the case lower or higher, but not less than 100 euros and not over 500 000 euros are accepted.
(3) in not financial matters referred to in paragraph 2, the value is to determine. In matters concerning the adoption of minors, the value is always 3 000 euro.

Annex 3 (to section 2 paragraph 2) value fee table (site: BGBl. I 2012, 1872) up to 500 EUR, including 35 EUR up to 2 500 EUR including EUR 50 up to EUR 5 000 including EUR 65 up to 10 000 EUR, including 75 EUR up to 15 000 EUR, including EUR 85 up to EUR 20 000 including EUR 95 up to 25 000 EUR, including 105 EUR up to 30 000 EUR, including EUR 115 up to 35 000 EUR including EUR 125 up to 40 000 EUR, including 135 EUR up to EUR 45 000 including EUR 145 up to EUR 50 000 including EUR 155 of the additional amount up to EUR 2.5 million for per 5 000 EUR EUR 12 of the additional amount up to EUR 15 million for per 10 000 EUR EUR 12 of the additional amount up to EUR 25 million for per 20 000 EUR EUR 12 of the additional amount up to EUR 30 million for per 25 000 EUR 12 EUR from the additional amount up to EUR 35 million for per 40 000 EUR EUR 12 of the additional amount up to EUR 40 million for per 50 000 EUR EUR 12 of the additional amount up to EUR 50 million for per 100 000 EUR EUR 12 of the additional amount up to EUR 100 million for per 200 000 EUR EUR 12 of the additional amount up to EUR 250 million for per 500 000 EUR
 EUR 12 of the additional amount of EUR 250 million for per 1 million EUR 12 EUR Appendix 4 (to 4) language list (site: Federal Law Gazette I 2012, 1872 - 1874) Group A: 1. Afrikaans 2.
 
Brazilian 3.
 
Danish 4.
 
English 5.
 
French 6.
 
Icelandic 7.
 
Italian 8.
 
Catalan 9.
 
Letzebuerger had 10.
 
Dutch 11.
 
Norwegian 12.
 
Portuguese 13.
 
Swedish 14.
 
Spanish group B: 1 Bosnia 2.
 
Bulgarian 3.
 
Greek 4.
 
Irish 5.
 
Croatian 6.
 
Latvian 7.
 
Lithuanian 8.
 
Malagasy 9.
 
Macedonian 10.
 
Montenegrin 11.
 
Polish 12.
 
Romanian 13.
 
Russian 14.
 
Serbian 15.
 
Slovak 16.
 
Slovenian 17.
 
Somali 18.
 
Czech 19.
 
Ukrainian 20.
 
Belarusian group C: of 1. Albanian 2.
 
Amharic 3.
 
Armenian 4.
 
Azeri 5.
 
Bengali 6.
 
Dari 7.
 
Estonian 8.
 
Finnish 9.
 
Georgian 10.
 
Hausa/Sudan official languages 11.
 
Hindi 12.
 
Indonesian 13.
 
Kazakh 14.
 
Kyrgyz 15.
 
Malay 16.
 
Mongolian 17.
 
Nepali 18.
 
Pashto 19.
 
Persian 20.
 
Philippino 21.
 
Sinhala 22.
 
Swahili/Bantu languages 23.
 
Tajik 24.
 
Tagalog 25.
 
Tamil 26.
 
Turkish 27.
 
Turkmen 28.
 
Hungarian 29.
 
Urdu 30.
 
Uzbek 31.
 
Vietnamese Group D: of 1. Arabic 2.
 
Burmese 3.
 
Chinese 4.
 
Hebrew (Hebrew) 5.
 
Japanese 6.
 
Cambodian (Khmer) 7.
 
Korean 8.
 
Lao 9.
 
Thai