Key assignment

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The key allocation is a means of community financing within the framework of the municipal financial equalization , in which it represents the most important position. The key allocation is a purposeless allocation for the general financing of the administrative budget expenditure . The financial support of the municipalities by a state is regulated in the respective municipality financing law or financial equalization law. The amount of the respective financial support of a municipality is determined by baseline indicators depending on the number of inhabitants (only main residences count here ).

Special municipality key assignment

The municipality special key assignment is by the Schleswig-Holstein Revenue Sharing Act an allocation of funds to control weaker communities according to § 8. 2 FAG. The special key assignment occurs next to the general key assignment, which all municipalities refer to. Particularly taxable municipalities have to pay the financial equalization allocation according to § 30 FAG, which is a counterpart to the special key allocation.

Abundance

Abundant communities do not receive key allocations because their financial needs are met by their financial strength and it is assumed that they can meet their expenses without government transfers.

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