Oh, and what I think is missing, are the fees for the mandatory membership in the industry and trade chamber (IHK) and of course the Berufsgenossenschaft. Especially the IHK is one of a kind... They are absolutely useless and a big bloated mess of self-governance, chaotic and really badly organized internally, but great at billing. When I've dealt with an attempt of fraud couple of years ago, I called them and asked if they have some kind of blacklists, guidelines or someone there, who could help in the case you get an business inquiry you suspect of being fraudulent. Thought, when i pay a yearly fee to them, maybe they have some experience with similar cases from other companies, who might reported attempta of fraud or fraudulent billing. Basically, one perso told me, they don't have a legal department, then I called the legal department directly, they forwarded me to the particular office, who again told me, he never heard of fraud attempts and he doesn't know if there is someone.. And this was the IHK in Hamburg. One of the largest chambers. Absolute joke.