Landesbetrieb (Germany)

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State companies in Germany are legally dependent parts of a state administration that are usually - but not necessarily - business-oriented. Since state companies are dependent parts of the state administration, the reorganization of an existing state authority or institution into a state company is not legally viewed as privatization . Nevertheless, this can be a first step towards outsourcing the tasks of a government agency . Sometimes state companies are also set up for several federal states - one example is dataport , which was founded as an information and communication service provider for the four federal states of Hamburg , Schleswig-Holstein , Bremen and Saxony-Anhalt and also performs tasks for the tax administrations in Mecklenburg-Western Pomerania and Lower Saxony takes over.

According to Section 18 (1) of the Budget Principles Act , federal or state enterprises must draw up an economic plan if economic activity based on the income and expenditure of the budget is not appropriate. The business plan or an overview of the business plan must be attached to the budget as an annex or included in the explanations. In the budget, only the additions or deliveries are to be estimated. Positions are to be entered in the budget according to grades and official titles. The usefulness of the business plan can be seen, for example, if the company is to be oriented towards the requirements of free competition.

The provisions for state operations are uniformly regulated by the states in the respective state budget regulations (LHO) in accordance with the Budget Principles Act. If the state companies do not operate according to cameralistic rules, they are subject to the provisions of the Commercial Code (HGB), i.e. H. The same accounting and valuation rules apply as for (large) corporations .

The advantages of founding state companies are that - as long as they operate in accordance with the provisions of the German Commercial Code (HGB) - higher cost transparency can be achieved ("What does which product or public service cost?") And business plans provide greater flexibility in management the budget can enable.

See also

Individual evidence

  1. Who we are. Retrieved March 3, 2020 . on the dataport website