For the processing of an application for binding information, a fee is charged in corresponding application of section 34 of the Court Costs Act* at a fee rate of 1.0. The fee is generally based on the value of the information for the applicant (= value of the subject matter).
The tax implications of the facts presented by the applicant are decisive for the determination of the object value. The tax effect is to be determined in such a way that the tax amount which would arise if the legal opinion presented by the applicant were applied is to be compared with the tax amount which would arise if the tax authority were to adopt a contrary legal opinion.
If the amount in dispute is less than € 10,000, no fee shall be charged.