As a result of the 2nd Modernization of Costs Law, many provisions of the 3rd(Annexes) were reformulated (such as reimbursement of costs), and came into force in the 1st quarter of 2014. The new edition includes changes to the Law on Court Costs (GKG) resulting from the 2nd Modernization of Costs Law. The commentary considers the extensive revisions and changes in the literature and case law as a consequence of the 2nd Modernization of Costs Law.