Reimbursement of overpaid levy amounts

(1) Levy amounts wrongly levied, and other overpayments of levy amounts not based on the levying of an advance payment, must be reimbursed once BaFin becomes aware of them.
(2) Claims to reimbursement of wrongly levied levy amounts accrue on the assessment of unlawfulness becoming unchallengeable; claims to reimbursement of other overpayments within the meaning of subsection (1) accrue on receipt of payment by BaFin.
(3) Claims to reimbursement of wrongly levied levy amounts and of other overpayments within the meaning of subsection (1) become time-barred if not asserted by the end of the fifth calendar year following the year the claim accrued.