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