The location Germany underwent another reform of corporate law in 1998 with the Law on Control and Transparency in the Corporate Sector (KonTraG). Once again, the supervisory board has been at the center of scientific and public criticism. This work examines the financial situation when taking on a supervisory board mandate and the financial questions that accompany the exercise of office. The aim of the work is to systematically capture, differentiate, and integrate for the first time the issues of remuneration, representation, and expense reimbursement into a coherent cost system that takes into account the different practical scenarios. At the same time, the potential impacts of cost issues on supervisory board activities are discussed.