Haushaltsgesetz

Haushaltsgesetz is a term used for the budget law that governs government spending and revenue for a specific financial year. It serves as the primary legal instrument that authorizes expenditures, allocates funds to ministries and programs, and sets the financial framework for the state’s administration. The law is typically part of the annual budget process and is complemented by the budget plan and investment programs.

In Germany, the Ha

ushaltsgesetz (the annual federal budget law) is prepared by the Federal Ministry of Finance and debated and decided by the Bundestag, with participation by the Bundesrat on matters affecting the states. The act establishes revenue estimates, appropriation limits for each ministry, and borrowing authorizations. It may be accompanied by supplementary or supplementary budget provisions if adjustments are needed during the year. If agreement on the budget is not reached before the start of the fiscal year, provisional or interim measures may be used, and a Nachtragshaushalt (supplementary budget) can be enacted later to adjust allocations.

The legal framework for Haushaltsgesetz reflects the constitutional order, including rules on public debt and budgetary discipline. In many cases, new borrowing is restricted by the country’s debt brake, and the budget is subject to parliamentary oversight and auditing. The concept differs slightly between German-speaking countries, but the core function remains: to provide a lawful basis for government income and spending and to guide fiscal policy for the year.

See also terms related to budget planning, financial governance, and supplementary budgets.