Facts

In the bankruptcy of Herbert K., the company I. Treuhand AG was appointed as the special bankruptcy administration. At the request of creditors X and Y Bank, the supervisory authority ordered I. Treuhand AG to submit an interim account regarding the fees. The supervisory authority then set the various hourly rates and asked I. Treuhand AG to prepare a new account according to these rates. I. Treuhand AG appealed against this decision to the Federal Tribunal.

Considerations

The Federal Tribunal considers that the supervisory authority has a wide discretion to determine the fees of the special bankruptcy administration in complex proceedings, in accordance with Art. 49a para. 2 DEBA. Although a complex procedure entails complex work, it is justified to proceed with a mixed calculation and not to invoice all work at the usual rates in commerce for similar activities. The amounts invoiced must be in a reasonable relationship with the indemnity set by the fee schedule for simple proceedings.

Regarding the hourly rates, the Federal Tribunal considers that it is permissible to remain below the rates of the Swiss…