(1) The costs of determination comprise the costs of the actual identification of the object and of the determination of any rights encumbering the object. Such costs are to be rated as a lump sum of four per cent of the proceeds.
(2) The costs of realisation are to be rated as a lump sum of five per cent of the proceeds. If the costs actually incurred which were necessary for the realisation were considerably lower or considerably higher, these costs are to be taken as a basis. If realisation entails the insolvency estate incurring turnover tax, this amount is to be charged in addition to the lump sum pursuant to sentence 1 or the costs actually incurred pursuant to sentence 2.