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The local financial autonomy covers the right of the municipalities and municipality federations to manage their incomes and expenditures solely responsible. This right is specified in kind 28 GG (Basic Law) expressly and falls under the local autonomy.

From the financial autonomy the right of the municipalities follows to levy independently charges to administer and take in (see local rates). The right faces that to set up in the context of the local household economy solely responsible budgets and to fix the use of the means.

The question is disputed, to what extent the municipalities and municipality federations from the constitutionally guaranteed financial autonomy can make a right to an appropriate financial provision valid opposite the federation and the responsible in each case Land of the Federal Republic. In the administrative practice by the federation and the Lands of the Federal Republic tasks are shifted by law on the municipalities and/or again imposed, without guaranteeing a sufficient financial provision. Thus ever smaller financial means for their own freiwilligen tasks of autonomy remain to the municipalities remaining and the local autonomy threaten to be scooped out. The linkage of task misalignment by law with a cost-hitting a corner financial provision is called and discussed in all Lands of the Federal Republic.

see also local legislation, local autonomy


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