Page - 196 - in Austrian Law Journal, Volume 2/2021

ALJ 2021 Nunner-Krautgasser/Weidinger 196 In case of the debtor's self-administration in debt settlement proceedings, no flat-rate fee is to be charged; if there is no self-administration, the flat-rate fee is only half of the above amount.134 The petition to open proceedings filed by the debtor himself is exempt from fees;135 whereas a creditor filing an application has to pay a flat-rate fee. During the course of the proceedings, some other fees (mainly concerning creditors) are also charged, e.g. for the lodging of a claim.136 The costs of the insolvency proceedings are claims against the estate ("Masseforderungen") and are thus to be satisfied with priority.137 If a settlement plan is concluded, the debtor must pay the court fees within a maximum period of three years (§ 196 [2] IO). The costs of the proceedings for income levy are also satisfied with priority;138 they have to be settled during the course of the proceedings.139 In case of lack of means, however, the costs of the proceedings might also be paid out of official funds.140 III. Creditors in insolvency proceedings A. Groups of creditors Austrian insolvency law distinguishes between different groups of creditors whose position and treatment depends on the respective type of claim. In particular, a distinction must be made between creditors with a preferential position (creditors with a claim for segregation of property, secured creditors, creditors entitled to set-off and creditors with claims against the estate), regular insolvency creditors, subordinated creditors (e.g. claims from equity- substituting benefits according to § 57a IO) and creditors with excluded claims (§ 58 IO).141 A creditor may also have a dual status, namely if he is simultaneously an insolvency creditor and a secured creditor.142 Insolvency creditors ("Insolvenzgläubiger") are at the centre of the proceedings. These are creditors who have a pecuniary claim against the debtor at the time of the opening of insolvency proceedings. Insolvency creditors are primarily threatened with default because their claims are neither secured nor satisfied with priority.143 The insolvency creditors form a 134 Mohr, GGN 2015 – Änderungen bei den Rechtsmittelgebühren im Insolvenzverfahren, ZIK 2016, 19 (20); Kodek, Privatkonkurs2 Rz 767; Mohr, Privatinsolvenz3 Rz 77; Kodek, Insolvenzrecht2 Rz 193; cf. Konecny/Riel, Entlohnung im Insolvenzverfahren (1999) Rz 497 et seq. 135 Kodek, Privatkonkurs2 Rz 768; Kodek, Insolvenzrecht2 Rz 195. 136 Mohr, Privatinsolvenz3 Rz 77; Kodek, Privatkonkurs2 Rz 768; Kodek, Insolvenzrecht2 Rz 195. 137 Kodek, Privatkonkurs2 Rz 764; Mohr, Privatinsolvenz3 Rz 249; Kodek, Insolvenzrecht2 Rz 191. 138 Mohr, Privatinsolvenz3 Rz 589; Kodek, Insolvenzrecht2 Rz 191. 139 Kodek, Privatkonkurs2 Rz 766; Kodek, Insolvenzrecht2 Rz 192. 140 Mohr, Privatinsolvenz3 Rz 590; Schneider, Privatinsolvenz3 202. 141 Dellinger/Oberhammer/Koller, Insolvenzrecht4 Rz 170 et seq; Kodek, Insolvenzrecht2 Rz 110 et seq; Mohr, Privatinsolvenz3 Rz 198. 142 Mohr, Privatinsolvenz3 Rz 199; Kodek, Insolvenzrecht2 Rz 133. 143 Schneider, Privatinsolvenz3 51; Nunner-Krautgasser in Nunner-Krautgasser/Reissner 1 (39); Dellinger/Oberhammer/Koller, Insolvenzrecht4 Rz 170; Mohr, Privatinsolvenz3 Rz 251 et seq; Kodek, Insolvenzrecht2 Rz 142 et seq.