(1) Subsequent to realisation of a movable item or a claim by the insolvency administrator the costs of determining and realising the object are to be credited to the insolvency estate in advance using the proceeds. The remaining amount is to be used without delay to satisfy the creditor with a right to separate satisfaction.
(2) If the insolvency administrator transfers an object with regard to which he or she is entitled to realisation under section 166 to the creditor to be realised by the latter, the creditor is to contribute an amount covering the costs of determination and turnover tax (section 171 (2) sentence 3) in advance to the insolvency estate using the proceeds gained by him or her.