(1) The register-keeping body shall levy fees from associations under section 20 and from legal arrangements under section 21 for the operation of the Transparency Register. This does not apply, on application, to associations under section 20 that pursue a tax-privileged purpose within the meaning of sections 52 to 54 of the Fiscal Code and demonstrate this to the register-keeping body by means of a certificate from the competent tax office. Evidence under the second sentence is not required where the application affirms the pursuit of purposes tax-privileged under sections 52 to 54 of the Fiscal Code and gives consent for the register-keeping body to obtain confirmation of the pursuit of those tax-privileged purposes from the competent tax office. The register-keeping body shall not levy fees from associations under section 20 where the pursuit of purposes tax-privileged under sections 52 to 54 of the Fiscal Code follows directly from the register of recipients of grants under section 60b of the Fiscal Code. The resulting shortfall in revenue from the fee exemption shall be reimbursed to the register-keeping body by the Federation.
(2) For inspection of the data notified to the Transparency Register under section 20(1) and section 21, and for their transmission, the register-keeping body shall levy fees and expenses to cover administrative costs. The same applies to the preparation of printouts, confirmations and certifications under section 18(4). Authorities, courts, and the bodies referred to in section 2(4) shall not be required to pay fees and expenses under the first and second sentences. Section 8(2), first sentence of the Federal Fees Act does not apply.
(2a) For the registration and identification of beneficial owners in connection with an application under section 23(6), the register-keeping body shall levy fees and expenses from the applicants under section 23(6) to cover administrative costs.
(3) The Federal Ministry of Finance is authorised, by statutory instrument not requiring the consent of the Bundesrat, to regulate the details of:
1. the fact patterns giving rise to a fee,
2. the fee debtors,
3. the fee rates, whether fixed rates or ranges,
4. reimbursement of expenses, and
5. the procedure for a fee exemption under subsection (1), second sentence.
Home› Anti-Money Laundering› GwG-EN
Section 24
Fees and Expenses; Authorisation to Issue Statutory Instruments
←→ also move between sections