What does fee mean



1. Term:Charge that is levied as payment for a special consideration by an authority or public institution (see e.g. ยง 4 II KAG-NW; principle of equivalence). In contrast to contributions, fees are charged to the individual who actually uses the public service; the individual member, not a group as a whole, is deemed to be the recipient of the benefit (individual equivalence). A deliberate side effect can be to impede the unnecessary or excessive use of public facilities by levying fees.

2. Height: As far as possible, based on the costs incurred by the public institution concerned (cost recovery principle), i.e. the administrative effort involved in collecting a fee and its economic benefit must be relatively worthwhile.

3. Classification: a) After Realization of the cost recovery principle:
(1) Fees with the nature of a contribution to costs, e.g. tuition fees, and
(2) Fees with profit results, including income from the passport office, e.g. after facilitating international travel.

b) After the Activity type:
(1) User fee (fees for using a public facility) and
(2) Administrative fee (fees for the official act of an authority). Classification is not sufficiently selective and cannot be justified economically, as the use of a public facility (user fee) is always linked to an official act (administrative fee).

c) After the Administrative sectors, who provide the services: fees in or for judicial and judicial systems, vehicle control and traffic monitoring, supply and disposal services, traffic and transport services, recreation, sport, culture and information, health care, schools, education and training, public administration in the narrow sense (e.g. Registry offices, cemeteries, trade supervision, market control, building authorities, fire protection, passport offices).

Cost accounting

Charging of the fees takes place depending on the origin:
(1) Fees for construction police, garbage collection as building costs;
(2) fees for legal protection of a company as administrative costs;
(3) Examination fees for tax returns (including for final examination, technical review) in general. as administrative costs, possibly also as consulting costs;
(4) Fees for steam boiler monitoring, e.g. as cost types for the main cost centers.