Page - 195 - in Austrian Law Journal, Volume 2/2021

ALJ 2021 From debt to discharge 195 for the realisation of a reorganisation plan or a settlement plan.122 If an insolvency administrator is appointed in debt settlement proceedings, the minimum compensation is € 1,000 according to § 191 (1) IO;123 whereas in other types of insolvency proceedings it is € 3,000.124 The IO stipulates a degressive remuneration system for the realisation of the debtor's assets and the settlement plan, which can be increased (§ 82b IO) or reduced (§ 82c IO) by the court.125 A decision on the remuneration of the insolvency administrator must be taken no later than at the hearing at which the final account is discussed ("Schlussrechnungstagsatzung") or beforehand at the end of the insolvency administrator's activities.126 If proceedings for income levy are initiated, the court has to appoint a trustee.127 In practice, a privileged creditor protection association (e.g. "Alpenländischer Kreditorenverband") or the umbrella organisation of the recognised debt counselling agencies ("ASB Schuldenberatungen GmbH") are regularly appointed as trustees.128 The trustee is as well entitled to remuneration, which depends on the amounts that accrue to the trustee.129 The standard remuneration may either be increased or reduced by the insolvency court upon application.130 The minimum compensation is € 15 per month (§ 204 [1] IO) and cannot be reduced (§ 204 [2] IO). If the amounts received by the trustee are insufficient for the remuneration, the remaining amount may be compensated from official funds.131 2. Court fees With regard to the court fees, the IO distinguishes whether an insolvency administrator has been appointed or not.132 Insofar as an insolvency administrator has been appointed, the flat- rate fee for the court costs incurred amounts to 15% of the insolvency administrator's remuneration, but at least € 444. The prerequisite for this is that the insolvency proceedings have been terminated either by final distribution, reorganisation plan, settlement plan, consent of the creditors or by initiation of the proceedings for income levy.133 122 Mohr, Privatinsolvenz3 Rz 89; Dellinger/Oberhammer/Koller, Insolvenzrecht4 Rz 112 et seq; Kodek, Insolvenzrecht2 Rz 94 et seq; Poltsch, Entlohnung, Barauslagen und Prozesskosten, in Poltsch/Bertl/Fraberger/Reckenzaun/Isola/Petsch (Eds), Praxishandbuch Insolvenzabwicklung (2016) 845 (846 et seq). 123 Kodek, Insolvenzrecht2 Rz 95; Mohr, ZIK 2017, 97 (97); Mohr, Privatinsolvenz3 Rz 89. 124 Konecny/Riel, Nur ein Mal Mindestentlohnung von 3.000 € beim Sanierungsplan, ZIK 2017, 175 (175); Kodek, Privatkonkurs2 Rz 769; Mohr, Privatinsolvenz3 Rz 89. 125 Dellinger/Oberhammer/Koller, Insolvenzrecht4 Rz 113; Poltsch in Poltsch/Bertl/Fraberger/Reckenzaun/Isola/Petsch 845 (848); Kodek, Privatkonkurs2 Rz 774; Mohr, Privatinsolvenz3 Rz 89; Kodek, Insolvenzrecht2 Rz 96. 126 Poltsch in Poltsch/Bertl/Fraberger/Reckenzaun/Isola/Petsch 845 (850); Mohr, Privatinsolvenz3 Rz 89. 127 Mohr, Privatinsolvenz3 Rz 557; Schneider, Privatinsolvenz3 193. 128 Schneider, Privatinsolvenz3 193 et seq; Mohr, Privatinsolvenz3 Rz 557. 129 Kodek, Privatkonkurs2 Rz 780; Mohr, Privatinsolvenz3 Rz 563; Kodek, Insolvenzrecht2 Rz 202; Schneider, Privatinsolvenz3 197. 130 Schneider, Privatinsolvenz3 198; Mohr, Privatinsolvenz3 Rz 564. 131 Mohr, Privatinsolvenz3 Rz 568; Kodek, Insolvenzrecht2 Rz 202; Schneider, Privatinsolvenz3 198. 132 Mohr, Privatinsolvenz3 Rz 77; Kodek, Insolvenzrecht2 Rz 190. 133 Kodek, Insolvenzrecht2 Rz 190.