Assessment bases of the levy in the task area Banks and Other Financial Services

(1) The levy amount for the persons liable to the levy in the task area Banks and Other Financial Services is to be assessed: 1. in the groups Credit and Financial Services Institutions, Factoring and Finance Leasing Undertakings, and Resolution Institutions, subject to subsection (2) and section 16g, each in the ratio of the individual levy-liable person's balance-sheet total to the aggregate balance-sheet totals of all persons liable to the levy in the group. Decisive is the balance sheet drawn up and adopted on the basis of the relevant applicable accounting provisions for the business year preceding the levy year; for crowdfunding service providers that are not large corporations, the balance-sheet total confirmed by a certificate of an auditor, an audit firm, a sworn accountant, an accounting firm, a cooperative audit association or an audit body of the savings banks is decisive; for resolution institutions, the balance sheet for the business year ending in the levy year is decisive; 2. in the group Capital Management Companies and Externally Managed UCITS Investment Stock Corporations, according to the value of the investment assets managed by the capital management companies and the funds managed and invested for collective capital investment by externally managed UCITS investment stock corporations. The sum of the values of all investment assets managed, or funds managed or invested for collective capital investment, by a levy-liable person is to be set in ratio to the aggregate value of the investment assets and funds managed or invested for collective capital investment of all persons liable to the levy. Decisive in each case is the value stated under section 101(1), third sentence, no. 1, sixth sentence, or under section 120(2) and (5), section 135(3) and (5), section 148 or section 158, in each case in conjunction with section 101(1), third sentence, no. 1, sixth sentence of the Capital Investment Code, in the annual report for the business year preceding the levy year. Investment assets that are not special AIFs within the meaning of section 1(6), first sentence of the Capital Investment Code, or funds of UCITS investment stock corporations, are weighted double in the calculation under the second sentence; 3. in the group Data Reporting Services Provider, according to the ratio between the number of months, or parts of months, in which the individual levy-liable person was liable to the levy, and the total number of months, or parts of months, of each levy-liable person in the group in which that person was liable to the levy in the levy year.
(2) By way of derogation from subsection (1), no. 1, the balance-sheet total is deemed to be: 1. for persons liable to the levy in the group Credit and Financial Services Institutions, a) that show fiduciary transactions within the meaning of section 6(1) and (2) of the Credit Institutions Accounting Ordinance on the asset side of their balance sheet amounting to more than one-fifth, the balance-sheet total reduced by the amounts of those transactions, b) whose licensable activity is assessed under section 2(3) or (6), second sentence of the Banking Act, the fraction of the balance-sheet total corresponding to the ratio of the banking business or financial services conducted by them that are not their own to their total business, c) that carry on business unrelated to banking, financial services, securities institutions, payment services, e-money business, crowdfunding services, credit servicing, or crypto issuance or crypto-asset services amounting to more than one-fifth, the fraction of the balance-sheet total corresponding to the ratio of the licensable business, financial or credit services to the total business, d) that operate in the legal form of a sole trader, the balance-sheet total reduced by a notional managing-director salary limited to the amount of the net profit for the year and the amount of the balance-sheet total, e) that hold a licence as a credit servicing institution under section 10(1), first sentence of the Credit Secondary Market Act, the balance-sheet total reduced by the amount of the claims they have themselves acquired from the creditor within the meaning of section 2(11) of the Credit Secondary Market Act arising from non-performing credit agreements, 2. for persons liable to the levy in the groups Credit and Financial Services Institutions and Factoring and Finance Leasing Undertakings that only commence their business activity in the levy year, the balance-sheet total shown in the projected balance sheet for the first business year under section 32(1), fifth sentence, no. 5 and sixth sentence of the Banking Act in conjunction with section 14(7), no. 1 of the Notification Ordinance, or under section 10(2), first sentence, no. 2 of the Payment Services Supervision Act, or under section 10(3), no. 6 of the Credit Secondary Market Act; where, in ascertaining the respective levy amount to be paid under section 16m(2), a balance sheet drawn up and adopted for the first licensable business year on the basis of the relevant applicable accounting provisions is already available, that balance sheet is decisive, 3. for persons liable to the levy in the groups Credit and Financial Services Institutions, Factoring and Finance Leasing Undertakings, and Resolution Institutions that were not liable to the levy for the whole year, a fraction of the balance-sheet total ascertained under no. 1, also in conjunction with nos. 1 and 2 of this sentence, whereby the fraction corresponds to the ratio of the number of months, or parts of months, in which the levy obligation existed to the number of months of the levy year. The first sentence, no. 1, letter (c) applies accordingly to the business of Kreditanstalt für Wiederaufbau supervised by BaFin. The deviating balance-sheet totals under the first sentence, no. 1 are to be taken into account by BaFin only where the levy-liable person applies for this before 1 June of the calendar year following the levy year and has demonstrated the existence of the conditions by submitting suitable documents. The corresponding balance-sheet total under the first sentence, no. 1 must be evidenced by a certificate of an auditor, an audit firm, a sworn accountant, an accounting firm, a cooperative audit association or an audit body of the savings-bank and giro associations. Facts submitted or demonstrated late are disregarded.
(3) For persons liable to the levy in the group Capital Management Companies and Externally Managed UCITS Investment Stock Corporations that were not liable to the levy for the whole year, by way of derogation from subsection (1), no. 2, the fraction of the respective assessment basis corresponding to the ratio of the number of months, or parts of months, in which the levy obligation existed to the number of months of the levy year is decisive.
(4) In the groups Credit and Financial Services Institutions, Factoring and Finance Leasing Undertakings, and Resolution Institutions, persons liable to the levy must communicate the data necessary to assess the levy amount, confirmed by an auditor or an audit firm, by 30 June of the calendar year following the levy year at the latest, provided that by that time no adopted and audited balance sheet for the last business year has been submitted to BaFin, or the balance sheet submitted does not satisfy the requirements of sections 340 to 340k of the Commercial Code and the Credit Institutions Accounting Ordinance. Where the balance-sheet total for the last business year does not exceed EUR 150 million, the confirmations under the first sentence may also be given by sworn accountants or accounting firms.
(5) Where the balance sheet or the data under subsection (4) are not available on 1 July, BaFin estimates the balance-sheet total and sets the levy amount on the basis of the estimated data. BaFin may, on application, grant a reasonable further period of up to one month for submitting the documents named in subsection (4). In making the estimate, BaFin must as a rule base itself on the levy-liable person's balance-sheet data from previous business years. Where no data within the meaning of the third sentence, and no corresponding data for subsequent business years, are available, the estimate must be made on the basis of the arithmetic mean of the available balance-sheet data of the other persons liable to the levy in the same group as determined under section 16g(1), no. 1, letters (a) to (d) or no. 2.