Statistics: Municipal finances

Notes:

Up to and including 2009, debt excluding internal loans and cash advances (used to bridge temporary cash shortages). "Legal transactions similar to loans" such as leasing transactions and internal loans, guarantees or invoices still due for payment for the previous year as at December 31 are not included.

¹⁾ Formation of the own enterprise drainage company (EBE) on 01.01.1996 and the own enterprise building yard (EB77) on 01.01.2002 (spin-off from the core budget).

²⁾ Up to and including 31.12.2017: 200,000 or more inhabitants.

Source: Bavarian State Office for Statistics. See also https://www.statistik.bayern.de/statistik/haushalte_steuern/oeffentliche_haushalte/index.html

³⁾Comparative figure for Bavarian independent cities, if available, also including municipal hospitals

Total/balance as at 31.12. in EUR 1,000

Total/balance as at 31.12. in EUR 1,000

Total/balance as at 31.12. in EUR 1,000

The quarterly financial statistics show revenue by cash effect (in contrast to the accounting results broken down by year).
¹⁾Trade tax (net) after deduction of trade tax allocation.
²⁾In accordance with Article 11 of the law on the continuation of the corporate tax reform, the municipalities will receive 2.2% of the sales tax revenue from 1998 onwards.
Source: Bavarian State Office for Statistics.

The quarterly financial statistics show revenue by cash effect (in contrast to the accounting results broken down by year).
¹⁾ Trade tax (net) after deduction of trade tax allocation.
²⁾ In accordance with Article 11 of the law on the continuation of the corporate tax reform, the municipalities will receive 2.2 % of the sales tax revenue from 1998 onwards.
³⁾ Formation of the own enterprise drainage company (EBE) on January 1, 1996 and the own enterprise building yard (EB77) on January 1, 2002. The own enterprise Erlangen Jobcenter was founded on January 1, 2023. The former Office 55 (Jobcenter / Unemployment Benefit 2) and the Gesellschaft zur Förderung der Arbeit - Anstalt des öffentlichen Rechts (GGFA AöR) were merged into it.
Value for 2023 is still provisional.

Source: Bavarian State Office for Statistics.