Part Two – Commencement of Insolvency Proceedings. Assets Involved and Parties to the Proceedings
Chapter Two – Insolvency Estate. Classification of Creditors
Section 51 – Other Creditors Entitled to Separate Satisfaction
The following creditors have equivalent status to the creditors specified in section 50:
1. Creditors to whom the debtor has transferred ownership of a movable object or assigned a right as security for a claim;
2. Creditors who have a right of retention over an object because they have made improvements to the object, insofar as their claim arising from such improvement does not exceed the remaining value of the improvement;
3. Creditors who have a right of retention under the Commercial Code [Handelsgesetzbuch];
4. The Federal Republic, Federal States, municipalities and associations of municipalities, insofar as objects subject to tax and customs duties serve as security for public charges and levies in accordance with statutory provisions.