Commentaries: Art. 38a

In order to receive compensatory payments, costs are allowable only if they are actually incurred and are directly required for the proper fulfilment of the task for which a contribution is due.
The costs of the following are allowable for compensatory payments pursuant to Articles 39 paragraphs 1 and 2 and 40 paragraph 1 letter c:
1. compiling the basic data and planning measures;
2. implementing measures;
3. acquiring land, easements and formal and de facto expropriation;
4. marking.
The following in particular are not allowable with regard to compensatory payments pursuant to Article 39 paragraphs 1 and 2:
1. any fees incurred;
2. costs that can be passed on to the person responsible for the cost being incurred;
3. the cost of creating significant added value that is generated independently of the protection against natural events provided by the measures;
4. the cost of measures that improve the protection of national roads against natural events and are already covered by the contribution to costs from the Federal Roads Office;
5. administrative costs.
The following in particular are not allowable with regard to compensatory payments pursuant to Article 40 paragraph 1 letter c and paragraph 3:
1. any fees incurred;
2. costs that can be passed on to third parties who are significant beneficiaries or responsible to a significant extent for the cost being incurred.