Determination of costs and levy obligation in the task area Banks and Other Financial Services

(1) Within the task area Banks and Other Financial Services, a separate determination of costs must be made by the following groups: 1. Group Credit and Financial Services Institutions: credit institutions, financial services institutions with a licence under section 1(1a), second sentence, nos. 1 to 11, or third sentence of the Banking Act, and the undertakings active under section 53(1), first sentence of the Banking Act, insofar as the financial services institutions and undertakings do not provide exclusively financial services under section 1(1a), second sentence, no. 9 or 10 of the Banking Act, securities institutions, institutions within the meaning of section 1(3) of the Payment Services Supervision Act, the undertakings active under section 42 of the Payment Services Supervision Act, crowdfunding service providers with a licence granted by BaFin to provide crowdfunding services under Article 2(1)(a)(i) or (ii) of Regulation (EU) 2020/1503, as amended on 12 July 2022, institutions within the meaning of section 2(4) of the Crypto-Markets Supervision Act, credit servicing institutions with a licence under section 10(1), first sentence of the Credit Secondary Market Act, and Kreditanstalt für Wiederaufbau, whereby a) credit institutions and undertakings correspondingly active under section 53 of the Banking Act that carry on banking business and, at the same time, e-money business or provide payment services, are deemed exclusively credit institutions, and b) financial services institutions and undertakings correspondingly active under section 53 of the Banking Act that provide financial services and, at the same time, carry on e-money business or provide payment services, are deemed exclusively financial services institutions, for the purposes of the following provisions, 2. Group Factoring and Finance Leasing Undertakings: financial services institutions with a licence under section 1(1a), second sentence, no. 9 or 10 of the Banking Act, and the undertakings active under section 53(1), first sentence of the Banking Act, insofar as they do not fall under no. 1, 3. Group Resolution Institutions: resolution institutions within the meaning of section 8a(1), first sentence or section 8b(1) of the Financial Market Stabilisation Fund Act, 4. Group Capital Management Companies and Externally Managed UCITS Investment Stock Corporations: capital management companies within the meaning of section 17(1) of the Capital Investment Code and externally managed UCITS investment stock corporations within the meaning of section 113 of the Capital Investment Code, 5. Group Data Reporting Services Providers: data reporting services providers with an authorisation to provide data reporting services under section 78d(1) of the Securities Institutions Act in conjunction with Article 27b(1), second subparagraph of Regulation (EU) No 600/2014, as amended on 23 October 2024, insofar as they have not been granted a licence to provide investment services and are supervised under the Securities Institutions Act. The costs of the task area Banks and Other Financial Services that cannot be directly attributed to a group under the first sentence must be separately recorded. They are to be apportioned among the groups in the ratio existing between the costs directly attributable to the groups. In other respects section 16b(4), first and third sentences and section 16c apply accordingly.
(2) Subject to subsection (3), the person liable to the levy for the task area Banks and Other Financial Services is whoever belongs to one of the groups named in subsection (1).
(3) Exempt from the levy obligation under subsection (2) are 1. subject to section 2(3) of the Banking Act, the establishments and undertakings not deemed credit institutions under section 2(1), nos. 1 to 1b, 3 and 3a, 3c to 7 and 9 to 14 of the Banking Act, 2. subject to section 2(6), second sentence of the Banking Act, the establishments and undertakings not deemed financial services institutions under section 2(6), first sentence, nos. 1, 1a, 3 to 5, 5b to 8, 10, 12, 15 to 22 and subsection (10) of the Banking Act, 3. institutions or undertakings that BaFin has exempted under section 2(4) and (5) of the Banking Act, 4. subject to section 3(1), second sentence, the establishments and undertakings not deemed securities institutions under section 3(1), first sentence, nos. 1, 2, 4 to 6, 8 to 12, 14 to 21 and subsection (3) of the Securities Institutions Act, and 5. AIF capital management companies with a registration under section 44 of the Capital Investment Code.
(4) The levy obligation under subsection (2) accrues on the grant or deemed grant of the licence or authorisation, on registration, or, in the case of a resolution institution, on its establishment. It ends in the year the licence or registration lapses or the resolution institution is dissolved. Where the scope of a licence changes in the course of a levy year, or the supervisory authority within the meaning of section 1(5) of the Banking Act grants a licence to operate another business, the person liable to the levy is assessed in accordance with the levy rules applicable to the business to which the licence last existing in the levy year relates. Kreditanstalt für Wiederaufbau's levy obligation begins on 1 January 2015 and ends on the end of BaFin's supervision.