Definition and Legal Nature of Fees
A fee in the legal sense is a monetary amount charged for a public or sovereign service that is individually attributable. It differs from other types of levies, particularly taxes and contributions, through its explicit consideration in return. In the German legal system, the term “fee” plays a central role in both public and private law, with the primary focus typically in the area of public levy law.
Distinction from Other Types of Levies
According to the traditional systematics of levy law, a distinction is made between taxes, contributions, and fees.
- Taxes are monetary payments without any claim to a special consideration, used to finance general government expenditure.
- Contributions are charged for the possibility to use certain public services, regardless of whether they are actually utilized (for example, road construction contributions).
- fees require a specific, individually attributable service by the administration; without the service, no payment obligation arises.
Statutory Facts and Debtor of Fees
Der Statutory fact for fees is the legally defined circumstance that triggers the obligation to pay a fee. The debtor of the fee is the natural or legal person who, due to this fact, owes the fee. The occurrence of the fee obligation depends on the relevant sectoral law or the underlying fee schedule.
Types of Fees
Within fee law, different types of fees can be distinguished:
Administrative fees
Administrative fees are charged for individually attributable administrative activities, such as the issuance of an identity card, issuing a building permit, or handling an administrative proceeding. These are subdivided into:
- User fees: Arise from the actual use of public facilities (e.g., wastewater, waste disposal, street cleaning fees).
- Administrative fees in the narrower sense: Are directly associated with an administrative official act (such as issuing a passport, registration certificate).
Court costs and judicial fees
In the judiciary, fees are collected as part of court costs or judicial expenses. These are typically
- court fees: Arise for official acts of the courts, particularly for proceedings, decisions, and enforcement measures.
- administrative fees of the judiciary: Collected for specific activities such as providing information or certifying documents by courts and public prosecutors.
Other Types of Fees
Other categories of fees include, for example:
- Concession fees: For the granting of concessions, for example in the field of public transport or restaurant law.
- Broadcasting fees: For the use of public broadcasting services (now replaced by the broadcasting contribution).
Legal Foundations
Constitutional Foundations
The collection of fees under German law requires a statutory basis. The so-called state monopoly to levy charges derives from the principle of the reservation of law (Art. 20 para. 3 GG). The essential elements of fee assessment must be regulated by law, especially the statutory fact, the debtor, and the amount of the fee.
Ordinary Statutory Provisions
The detailed provisions can be found in various laws and statutory orders:
- Fee laws of the federal states and the Federation, such as the Administration Costs Act (VwKostG), the Court Costs Acts (e.g. GKG, FamGKG, GNotKG) or the Schedules of fees (GOZ, GOÄ).
- Sectoral statutory fee provisions in special laws (e.g. BauGB, AufenthG).
- Municipal fee statutes, particularly in the area of user fees.
Assessment and Determination of the Fee
The amount of the fee can be determined by various methods:
- Frame fees: Statutory specification of a fee range with discretionary scope for the authority.
- Flat fees: Specific payment amount for a particular official act.
- Value fees: Assessed according to the value of the item to which the administrative activity relates (e.g., litigation value in civil proceedings, transaction value for notarial fees).
The assessment is made by administrative act, in judicial proceedings regularly by cost determination order.
Legal Remedies against Fee Notices
Against the collection and assessment of a fee, there is generally the possibility to contest it with the respective legal remedies. In administrative law, this is typically the objection against the fee notice, followed by the action for annulment before the administrative court. For court fees, the rules of the relevant procedural codes apply, whereby legal remedies against cost orders and the reminder against the cost invoice may be available.
Fee Law in Other Legal Systems
Also outside Germany, the term fee is common in public law, although the specific design may differ. In the European Union, there are supranational regulations on fees, for example in the field of intellectual property (e.g., EU trademarks).
Significance and Function of Fees
Fees primarily serve to cover the costs of specific public services and act as a steering instrument. On one hand, the user of an internal administrative service is to contribute to the costs, on the other hand, fees act as incentives or deterrents for certain actions due to their amount.
Literature and Further Regulations
A comprehensive presentation of fee law can be found in commentaries on the respective cost laws and the textbooks on general administrative law and levy law. Furthermore, the relevant fee statutes, fee schedules, and court fee laws are essential for practical application.
Note: The term “fee” is of central importance in public law and is shaped by numerous individual laws and ordinances. For a detailed examination of individual fee statutory facts, the respective legal basis must always be consulted.
Frequently Asked Questions
Who is obliged to pay a fee?
As a rule, the person who applies for or makes use of a fee-based official act or public service is obliged to pay the fee. In a legal context, this obligation results either from special legal provisions (for example in the Administration Costs Act, Court Costs Act, or municipal fee statutes) or by virtue of public-law contracts. In certain cases, the fee obligation may arise for third parties, such as in inheritance cases, business takeovers, or joint and several liability. The exact determination of the fee-liable legal entity always depends on the respective legal basis, which may be based on the application principle, the use principle, or the causation principle. If there are several parties involved, it is often regulated who is jointly liable or in what proportion costs are to be shared. In legal disputes, a fee is often triggered irrespective of the grounds for liability, merely by submitting an application or initiating an administrative procedure.
When does the fee obligation arise in the legal sense?
The obligation to pay a fee usually arises upon performance of the public-law service or upon carrying out the official act. The exact point in time is regulated by statute, often in the relevant cost law or fee schedules, and may also occur, for example, upon submission of the application or notification of the intended official act. For court proceedings, court fees generally arise upon filing the application or the complaint with the competent court. In administrative proceedings, the fee obligation usually becomes effective upon notification of the fee assessment, although exceptions may exist in specific legal areas (such as tax or building law). The timing is particularly relevant for due dates, limitation periods, and the possibility of lodging legal remedies against the fee levy.
What legal options are available against an unlawfully charged fee?
A fee that has been wrongly or excessively charged can generally be contested using the legal remedies provided for in the respective administrative or judicial procedure. For administrative costs, this is often the objection, for court cost assessments the reminder or immediate appeal. Beyond that, after all procedural stages are exhausted, a challenge before the administrative court or other competent courts may be possible. Time limits for remedies are set by the applicable procedural law, commonly between one month (for objection or appeal) and longer deadlines in special legal provisions. Grounds must be provided as to why the fee was improperly assessed, for example because of an incorrect legal basis, erroneous calculation, or procedural errors in the fee assessment. In individual cases, in addition to appeal, it may also be possible to apply for waiver, deferment or reduction of the fee.
Are there allowances or exemptions from the fee obligation?
The statutory foundations for fees often include exemptions, reductions, or allowances. These may arise for social reasons (e.g., in cases of need or indigence of the fee debtor), sovereign reasons (fee-free zone for official activities), or to avoid double charges (multiple levying of the same fee for the same matter). The prerequisites for a fee exemption are regulated in detail in the respective fee law, for instance in the Court Costs Act (court cost exemption), state law (exemption for charitable organizations), or in statutes of local authorities. Additionally, there are flat or lower fees in certain areas, such as for repeated actions, minor services, or informal preliminary decisions. Such exemptions must generally be applied for and proven.
What happens if a legally determined fee is not paid?
If a legally imposed fee is not paid on time, compulsory enforcement measures according to the provisions of the Administrative Enforcement Act (VwVG) or those governing judicial enforcement will be applied. Once the payment deadline has expired, late payment surcharges or default interest may already accrue. The further process includes reminders, a notice of enforcement and ultimately forced collection of the fee (e.g. seizure, garnishment, enforcement against movable assets). Registration in the debtor register is also possible. Formal remedies (e.g. reminder, application for suspension of enforcement) are available against enforcement measures, but they do not necessarily have suspensive effect. In special cases, an application for deferral or payment by instalments may be made, which will be reviewed by the authority responsible for setting the fee.
How are fees legally calculated and assessed?
The calculation and assessment of fees is centrally governed by the equivalence principle and the legal provisions of the respective fee law. Fee schedules usually provide for fixed fees, ranges (minimum and maximum fees), time-based fees or value-based fees, the latter depending on the object or the economic interest of the debtor. The legal basis for the assessment is explicitly codified in the Administration Costs Act, the relevant fee schedule, or court cost laws. In some cases, authority discretion exists, but this is limited by legal norms and—in the case of judicial review—by the prohibition of excess and the requirement of efficiency. The authority is obliged to justify the amount of the fee in a comprehensible manner and to explain it to the debtor. If the calculation is incorrect, the affected party can make use of the legal remedies already described.
Is the collection of fees subject to statutory reservation?
Yes, fees can only be levied in public law on the basis of an express legal authorization; this is an expression of the constitutional principle of statutory reservation (Art. 20 para. 3 GG and rule of law principles). The obligation to pay a fee requires a clear statutory regulation as to the nature, amount, and reason for the fee, which is usually set out in laws or statutory orders (e.g. Administration Costs Act, state fee laws, fee schedules). The requirement of certainty demands that the amount and collection of the fee must be foreseeable and calculable for the person concerned. Without such a legal basis, any collection of fees is unlawful. Exceptions or deviating assessment bases are permitted only in statutory cases.
