Transitional provisions on the levying of the levy

(1) Sections 16 to 16k and 16m to 16q, in the version in force from 1 January 2013, apply for the first time to the levying of the levy for levy year 2013. Section 16, the statutory instrument issued on the basis of section 16(2), and sections 5, 6, 8 and 13 of the Ordinance on the Levying of Fees and the Apportionment of Costs under the Financial Services Supervision Act, and section 8a(6) and section 8b(2), first sentence of the Financial Market Stabilisation Fund Act, each in the version in force until 31 December 2012, continue to apply to the levying of the advance payment for levy year 2013, the levying of the levy for levy year 2012, and the settlement of earlier levy years.
(2) Section 16l, in the version in force from 1 January 2013, applies for the first time to the levying of the advance payments for levy year 2014. With regard to the advance payments for levy year 2014 in the task area Securities Trading, however, section 16l applies with the following provisos: 1. Of the advance-payment amounts to be borne in the task area, the group of investment services enterprises and investment managers bears 46 per cent and the group of issuers bears 54 per cent. 2. In the group of investment services enterprises and investment managers, liable to make the advance payment is whoever satisfies the conditions of section 16i(1), first sentence, no. 1 in the year the advance payment is assessed, unless that person demonstrates, before 1 December of the year the advance payment is assessed, that it will no longer be liable to the levy in the following year. 3. In the group of investment services enterprises and investment managers, the advance payment for 2014 is assessed on the basis of data from 2011. 4. Section 16j(2) and (4) does not apply to the assessment of the advance-payment amounts. 5. Insofar as no data for the assessment basis of the advance-payment amount are available for investment services enterprises and investment managers, an assessment amount of zero euros is to be applied; the advance-payment amount then corresponds to the minimum levy amount under section 16j(6).
(3) Sections 16e and 16f apply, from 22 July 2013, with the following provisos: 1. Also liable to the levy in the group Capital Management Companies and Externally Managed UCITS Investment Stock Corporations are capital management companies that have received a licence under section 7 or section 97(1) of the Investment Act, in the version in force until 21 July 2013, that continues to exist for the period provided for in section 345(2), first sentence, (3), second sentence in conjunction with (2), first sentence, or (4), first sentence of the Capital Investment Code. 2. For persons liable to the levy in the group Capital Management Companies and Externally Managed UCITS Investment Stock Corporations for levy year 2013, section 16f(1), no. 2, in the version in force until 21 July 2013, applies accordingly in assessing the levy amounts for that levy year. 3. Insofar as the Investment Act, in the version in force until 21 July 2013, continues to apply, even after levy year 2013, to persons liable to the levy in the group Capital Management Companies and Externally Managed UCITS Investment Stock Corporations, the collective investment funds managed by them on the basis of the Investment Act, and the funds managed and invested for collective capital investment, are to be included in assessing the levy amounts for the respective levy year, by corresponding application of section 16f(1), no. 2. The value within the meaning of the third sentence is deemed the value stated under section 44(1), third sentence, no. 1, sixth sentence, or under section 99(3) in conjunction with section 44(1), third sentence, no. 1, sixth sentence of the Investment Act, in the version in force until 21 July 2013, in the annual report for the business year preceding the levy year.
(4) For levy years 2014 and 2015, section 16k(2) in conjunction with section 16e applies with the following provisos: 1. The costs incurred by BaFin through engaging advisory, management or support services in implementing Article 1 of the European Central Bank Decision of 4 February 2014 (ECB/2014/3) in conjunction with Article 33(4) of Council Regulation (EU) No 1024/2013 of 15 October 2013 conferring specific tasks on the European Central Bank concerning policies relating to the prudential supervision of credit institutions (OJ L 287, 29.10.2013, p. 63) are separately ascertained within the group Credit and Financial Services Institutions and apportioned, in accordance with section 16f(1), no. 1, (2), (4) and (5), among those persons liable to the levy in that group who a) are examined, or included in an examination, under the above-named decision, and b) are attributable to the German undertakings listed in the annex to the European Central Bank Decision, or to whom Article 1(3) of the Decision applies. 2. The amount ascertained under no. 1 is added to the amount ascertained under section 16k(2) in conjunction with section 16e without the costs named in no. 1.
(5) Sections 16, 16e, 16f and 16g, in the version in force from 10 July 2015, apply for the first time to the levying of the levy for levy year 2015.
(6) Section 17d(1), in the version in force from 26 November 2015, applies for the first time to the levying of the levy for levy year 2016.
(7) For levy year 2017, BaFin must, in addition to the levying of levies assigned to it under this Act, also levy the levy for the task area Resolution Authority of the Federal Agency for Financial Market Stabilisation within the meaning of section 6(1), no. 1 of the FMSA Cost Ordinance, in the version in force on 31 December 2017. In doing so it must apply accordingly sections 3f to 3h and 3j of the Financial Market Stabilisation Fund Act, in the version in force until 31 December 2017, and sections 6, 7 and 9 to 14 of the FMSA Cost Ordinance, in the version in force on 31 December 2017. BaFin must, by corresponding application of section 3h(2) of the Financial Market Stabilisation Fund Act, in the version in force until 31 December 2017, ascertain, for each levy-liable institution, the levy amount to be paid by that institution, on the basis of the budget account drawn up by the Management Committee of the Federal Agency for Financial Market Stabilisation for levy year 2017. The levy advance payment made for levy year 2017 is, by corresponding application of section 3j(1) of the Financial Market Stabilisation Fund Act, in the version in force until 31 December 2017, credited in assessing the respective levy amount for levy year 2017. Where the levy advance payments made for the task area Resolution Authority under the fourth sentence exceed the levy amounts assessed under the first sentence, the Federal Agency for Financial Market Stabilisation must provide BaFin with the funds necessary to reimburse the overpaid levy advance-payment amounts. Where the levy amounts assessed for the task area Resolution Authority under the first sentence exceed the levy advance payments made under the fourth sentence within the meaning of section 3j(1) of the Financial Market Stabilisation Fund Act, in the version in force until 31 December 2017, BaFin must pay to the Federal Agency for Financial Market Stabilisation the shortfalls within the meaning of section 3j(2), first sentence of the Financial Market Stabilisation Fund Act paid by the levy-liable persons to BaFin. Where BaFin, between 1 January and 30 June 2018, offsets from its budget shortfalls that, by corresponding application of section 7(1), (2) and (4) of the FMSA Cost Ordinance, in the version in force on 31 December 2017, are attributable to levy year 2017 of the Federal Agency for Financial Market Stabilisation, these are to be deducted from the payments under the sixth sentence. Where surpluses accrue to BaFin's budget between 1 January and 30 June 2018 that, by corresponding application of section 7(1), (2) and (4) of the FMSA Cost Ordinance, in the version in force on 31 December 2017, are attributable to levy year 2017 of the Federal Agency for Financial Market Stabilisation, these are to be added to the payments under the sixth sentence. For levy amounts of the task area Resolution Authority of the Federal Agency for Financial Market Stabilisation relating to levy years preceding levy year 2017, BaFin must apply accordingly sections 3f to 3h and 3j of the Financial Market Stabilisation Fund Act, in the version in force until 31 December 2017, and sections 6, 7 and 9 to 14 of the FMSA Cost Ordinance, in the version in force on 31 December 2017.
(8) Sections 16 to 16l and 16n to 16r, in the version in force from 1 January 2018, apply for the first time to levy year 2018. Shortfalls, uncollected amounts and surpluses arising after 30 June 2018 that would have been attributable, under section 7(1), (2) and (4) of the FMSA Cost Ordinance, in the version in force on 31 December 2017, to the task area Resolution Authority of the Federal Agency for Financial Market Stabilisation for levy year 2017 and earlier levy years, are deemed shortfalls, uncollected amounts and surpluses within the meaning of section 16c(1), in the version in force from 1 January 2018. They are attributable to BaFin's task area Resolution.
(9) The Federal Agency for Financial Market Stabilisation assesses the advance payment for BaFin's task area Resolution for levy year 2018 by corresponding application of section 3i of the Financial Market Stabilisation Fund Act, in the version in force until 31 December 2017. The advance payment made on the basis of the first sentence is credited by BaFin, under section 16n(1) or (2), in the version in force from 1 January 2018, against the levy amount assessed for levy year 2018. BaFin levies the advance payment for 2018 under section 16l, in the version in force until 31 December 2017, with the proviso that the assessment under section 16l(1), second sentence, in the version in force until 31 December 2017, is to be based only on the expenditure of the budget remaining after deducting the amount that the Federal Agency for Financial Market Stabilisation assessed as an advance payment under the first sentence. Section 16m, in the version in force from 1 January 2018, applies for the first time to the levying of the advance payment for levy year 2020. For levy year 2019, the fourth sentence applies with the proviso that the part of the settled levy year 2017 of the Federal Agency for Financial Market Stabilisation relating to the task area Resolution Authority is to be included in the apportionment ratios within the meaning of section 16m(3), second sentence, in the version in force from 1 January 2018.
(10) Section 16e(1) and (3), section 16f(1), section 16g(1), section 16i(1) and (2), and section 16j(5) to (7) apply for the first time to levy year 2018.
(11) Section 16e(1), first sentence, no. 1 and section 16g(1), first sentence, no. 1, letter (b), double letter (aa) and letter (c), double letter (aa), in the version in force from 1 January 2020, apply for the first time to the levying of the levy for levy year 2020.
(12) Section 16e(1), first sentence, no. 1 and section 16g(1), no. 1, letter (b), double letter (aa) and letter (c), double letter (aa), in the version in force from 10 June 2021, apply for the first time to the levying of the levy for levy year 2021.
(13) Sections 16, 16b, 16e, 16f, 16g and 16j, in the version in force from 26 June 2021, apply for the first time to levy year 2021.
(14) Section 16e(1) and section 16f(1), in the version in force from 10 November 2021, apply for the first time to the 2021 levy settlement and the 2022 levy advance payment.
(15) Section 16e(1) and (4), section 16f(2), first sentence, no. 1 and (4), second sentence, and section 16g(1), no. 1, letter (d), in the version in force from 30 December 2023, apply for the first time to levy year 2024.
(16) Section 16e(1) and (4), section 16f(2), first sentence, no. 1, letter (c), and sections 16g, 16h, 16j, 16k and 16l, in the version in force from 1 July 2024, apply for the first time to levy year 2024.
(17) Sections 16e to 16g, in the version in force from 31 March 2026, apply for the first time to the 2025 levy settlement. Shortfalls, uncollected amounts and surpluses of previous years that, under section 16c(1) in the version applicable for levy year 2024, would have been attributable to the costs of the group of crowdfunding service providers in levy year 2025 or later, are, from levy year 2025 onward, attributable in the levy settlements to the group Credit and Financial Services Institutions in the task area Banks and Other Financial Services.