Outlay (money)

from Wikipedia, the free encyclopedia

Under expenses is meant spending money that someone for the provision of a service of one or the fulfillment of the order used and to be reimbursed by a third party ( § 670 , § 675 BGB).


This often refers to expenses , fees or costs that someone has paid in advance and are to be fully reimbursed by a third party. If the reimbursement claim is fulfilled by the third party, there is no reduction in assets for the payer of expenses ( transitory item ). In the insolvency of the third party, however, the reimbursement risk of the outlay payer becomes a reality.

Administrative and procedural law

In administrative and procedural law, the term expenses includes, in particular, fees, costs and expenses that an authority or the law orders as being subject to reimbursement (in particular Section 344 (1 ) AO , Section 464a StPO , Section 107 (3) OWiG , Section 17 GKG , § 10 Abs. 1 VwKostG ). The court costs are divided into fees and expenses ( § 1 GKG, § 1 GNotKG ). According to this, the fees represent the fees incurred by the courts for the administration of justice , while the expenses are the special expenses incurred by the state in the fulfillment of its judicial activity in individual cases. The decision about who bears the expenses is made by the court in the judgment or decision according to § 464 Paragraph 2 StPO. The costs incurred by the State Treasury and the accused fall of the State Treasury for the load when the accused cleared rejected the commencement of the trial against him or the method is set against it ( § 467 CCP). According to Section 1 of the Federal Fees Act (BGebG), the respective authority as the fee creditor levies fees and expenses from the fee debtor. According to this, expenses are not included in the fee, which the authority charges for individually attributable public services according to Section 12 (1) BGebG. Under administrative offense law , in addition to a warning , every decision must also be linked to a cost and expense assessment. According to § 107 OWiG, expenses are passed on to the person concerned.

In order to avoid the reimbursement risk, the authorities are granted the right to advance payments in some cases (e.g. § 379 ZPO, § 15 BGebG).

Remuneration scheme for liberal professions

Those liberal professions whose remuneration is regulated by a fee schedule, such as doctors or lawyers, can often charge certain expenses in addition to the fees relevant for the respective activity. These are listed, for example, for doctors in the fee schedule for doctors ( § 10 GOÄ) or for lawyers in the Lawyers' Remuneration Act (RVG).

Individual evidence

  1. Dieter Meyer, court costs of the disputed jurisdiction , 2009, p. 568