For the covering of the financial requirement circles can raise a circle reallocation from the municipalities circle-belonging. It is based on the control load of the municipalities and the key assignments.
The financing of circles presents itself somewhat differently than those of the circle-free cities, since the taxes on land (real estate tax A and B, trade tax) are entitled to the municipalities. For the covering of the financial requirement circles can raise a circle reallocation from the municipalities circle-belonging. It sits down together from the control load of the municipalities and the key assignments. A certain of hundred-set is defined of this reallocation basis as circle reallocation. Originally as covering capital meant, the circle reallocation is in the meantime a firm component of the incomes of districts. 1997 amounted their portion of the incomes in West German circles to 46%, in East German circles on 22%.
The appointment of the circle reallocation is incumbent on the Kreistag; the cities and municipalities circle-belonging do not have a right of codetermination. If the member municipalities consider the reallocation of their circle superelevated, only the course before court remains for them. In the meantime however already reallocation sets of over 50% withstood the judicial examination.
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