(1) The following debts are deemed to be further debts incumbent on the estate:
1. debts created by activities by the insolvency administrator or in another way by the administration, disposal and distribution of the insolvency estate without belonging to the costs of the insolvency proceedings;
2. obligations under mutual contracts claimed to be performed to the credit of the insolvency estate or to be settled after the opening of the insolvency proceedings;
3. obligations owing to restitution for unjust enrichment of the insolvency estate.
(2) Obligations created by a provisional insolvency administrator in whom the right to transfer the debtor’s property was vested after the opening of the insolvency proceedings are deemed to be debts incumbent on the estate. The same applies to obligations under a continuing obligation if the provisional insolvency administrator has received the consideration to the credit of the assets administered by him or her.
(3) If, in accordance with subsection (2), reasoned wage claims pursuant to section 169 of the Third Book of the Social Code transfer to the Federal Employment Agency, the Agency may only claim these as an insolvency creditor. Sentence 1 applies accordingly in respect of the claims specified in section 175 (1) of the Third Book of the Social Code to the extent that these are upheld against the debtor.
(4) The insolvency debtor’s turnover tax liabilities which were created by a provisional insolvency administrator or by the debtor with the consent of the provisional insolvency administrator or by the debtor after the appointment of a provisional administrator are deemed to be debts incumbent on the estate after the opening of the insolvency proceedings. The following are equal to turnover tax liabilities:
1. other import and export taxes,
2. consumer taxes regulated by federal law,
3. air transport and motor vehicle tax, and
4. income tax.