Old fee in Germany – on the death of a decedent (precursor of today’s inheritance tax; death duty) or – on the change of ownership of real estate (precursor of today’s real estate transfer tax; real estate transfer tax), also called Fallfreigeld. A certain portion of the revenue was sometimes allocated to the poor relief fund for a specific purpose. – Today, in the case of novel, not yet introduced and not yet approved drugs, payment to a hospital (A and CH: Spital), which tests the drug on – test patients and – provides the manufacturer of the drug with contractually specified documentation on the course of the trial. – In order to obtain marketing authorization, pharmaceutical companies must provide evidence of such studies, which are usually conducted on several thousand patients and are regulated in detail. – In the lottery, the difference between a ticket returned to the lottery agent on the one hand and the resale of this ticket to a new customer on the other hand, also called jump-off revenue. – See withdrawal money, poor money, poor treasury, honorarium, purchase-free money, nonagium, death money.
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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
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