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Public finance & taxes

In brief

Public finance

Public finance statistics regularly provide a comprehensive and detailed picture of the entire public finance management. They show the revenue obtained by the overall public budget, the expenditure that was financed by such revenue, and the extent to which the overall public budget had to use outside funds (borrowing on the credit market) or reserves to cover the financial balance. The future burden placed on the overall public budget through outside funds borrowed is shown in the tables on public debt.
The great importance of data of public finance statistics as a basis for central decision-making in terms of fiscal, economic and monetary policies is illustrated by the large share of public expenditure in the gross domestic product (about 45%).

In FOCUS / 2014-02-27

The basis of public finance statistics: the shell concept

The shell concept model is the frame for the integration of public budgets and public funds, institutions and enterprises.

The model includes a core consisting of the core budgets of the Federation, Länder, municipalities / associations of municipalities and social security funds. The middle layer comprises the extra budgets. The core budgets and extra budgets together form the overall public budget. This includes the EU shares which can only be assigned to the aggregate rather than to either of the two areas.

The outer layer contains any other public funds, institutions and enterprises.

More information is available in the methodological paper "Terms of the statistics of public finance and public service personnel".


Public finance

Additional Information

Key figures

Public finance in billion Euro
ExpenditureQ II/2015628.5
RevenueQ II/2015627.6
Financial balanceQ II/2015-0.8
Debt (30.06.)Q II/20152,025.2
Tax revenueQ I/2015161.1
Joint taxesQ I/2015118.1
Federal taxesQ I/201522.3
Land and municipal taxesQ I/201519.5


Piktogramm Presse

For current press releases on the theme of public finance and taxes please go to our press pages.

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