Administration fee (municipal)

In Germany, the administration fee is a fee under public law in the form of a financial consideration for an official act or other administrative activity of an administration . It differs from the user fees . Administration fees are set according to the amount of effort, but often also at a flat rate, i.e. H. without the amount of financial expenditure being precisely determined by the administration. However, in accordance with the principle of equivalence and the general principles of the law on fees , the fee set must be in proportion to the value of the service. A skimming of the benefit that the recipient of the service experiences from this can also be part of the fee.

Legal sources

The principles for setting fees are laid down in the federal and state fee laws. The costs and fees for individual actions of the state administration (federal and state) are specified in fee schedules, the costs and fees of the municipal administration (districts, cities and municipalities) in so-called administrative cost statutes or fee statutes.

Examples of management fees

In the case of counties, cities and municipalities, an administration fee is charged for, for example

• the issuance of a negative certificate ( waiver of the right of first refusal )
• the issuing of identity cards and passports
• issuing certificates such as a fishing license
• the granting of a building permit
• the official certification of signatures and photocopies

Fee debtor

Is the fee debtor for the administration fee

• who initiates the official act or the person in whose interest the official act is carried out.
• in appeal proceedings and in contentious administrative proceedings, the person on whom the costs are imposed in the decision.
• the person who has assumed the costs of an authority in writing or is legally liable for the costs of another.

The fee liability arises with the termination of the official act or with the withdrawal of the application.

Appeal

The administration fee is a tax under public law in the sense of tax law, i. H. A notice of costs is issued with information on legal remedies and the corresponding objection option for the debtor.

See also

• fee
• Usage fees
• Municipal taxes
• Municipal Tax Act

Individual evidence

1. ↑ Section 1 (1) NKAG
2. ↑ Section 4 (1) NKAG
3. ^ The market as an instrument of sovereign distribution control , Mario Martini, Mohr Siebeck Tübingen 2008, ISBN 978-3-16-149332-4 , p. 488
4. ↑ BVerwG , judgment of March 19, 2003
5. ↑ BVerfGE 108, p. 1 (18) - re-registration fee
6. ↑ § 2 Paragraph 1 NKAG
7. ↑ Administrative Costs Statute of the City of Frankfurt am Main (PDF; 71 kB) accessed on Feb. 26, 2020
8. ↑ § 5 Abs. 1 NVwKostG
9. ↑ Section 5 (2) NVwKostG
10. ↑ Section 6 (1) NVwKostG
11. ↑ BVerfGE 50, 217 (226)

Please note the information on legal issues!