Federal budget for the financial year 2015 (Budget Act 2015)

Unofficial table of contents

Budget Law 2015

Date of completion: 23.12.2014

Full quote:

" Law on the determination of the federal budget for the financial year 2015 of 23 December 2014 (BGBl. I p. 2442), as defined by Article 1 of the Law of 24 June 2015 (BGBl. 980).

Status:	Amended by Art. 1 G v. 24.6.2015 I 980
Federal budget 2015 amended by Art. 2 G v. 24.6.2015 I 980

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 1.1.2015 + + +) 

  

Section 1
General appropriations

Unofficial table of contents

§ 1 Determination of the budget

(1) The federal budget for the financial year 2015, which is annexed to this Act, is estimated in revenue and expenditure to EUR 301 600 000 000. (2) The annex to Chapter 6002 of the federal budget for the financial year 2015 as Annex 3 An economic plan of the special assets "Energy and Climate Fund" will be recorded in revenue and expenditure for 2015 to EUR 1 681 116 000. Unofficial table of contents

§ 2 Credits of Credit

(1) In the financial year 2015, the Federal Government does not take out loans to cover expenditure. The following paragraphs remain unaffected by this. (2) The Federal Ministry of Finance is authorized to borrow loans for the repayment of loans due for the financial year 2015, the amount of which shall be calculated from the balance of the loans in the Credit-financing plan (Part IV of the General Plan)-expenditure for the repayment of loans (point 2) and the other revenue for debt repayment (point 1.2). In the event of an unforeseen need, the credit limit set out in the first sentence shall be up to EUR 15 000 000 000 for the repurchase of securities of the Federal Republic or for the repayment of loans, in so far as the sum of the amounts referred to in the first sentence of this Article for tilting. The Federal Ministry of Finance is authorized to use additional revenue under Chapter 6002, Title 133 01, for the redemption of the federal debt; in this respect, the authorization shall be reduced in accordance with the first sentence. The increase in revenue from the Bundesbank profit from the Bundesbank profit under Chapter 6002, Title 121 04, shall be reduced by the authorization provided for in the first sentence of this Article. Measures pursuant to Section 60 (2) of the Federal Budget Code may be taken in the case of multi-income measures pursuant to sentence 3. (3) The Federal Ministry of Finance is authorized to use the credit authorization of the next financial year as of October of the financial year. The financial year shall include loans up to a maximum of 4 per cent of the amount determined in Article 1 (1). These loans are to be credited to the credit authorization of the next financial year. (4) The net amount of credit is to be credited with the net amount of the credit. Foreign currency bonds are to be credited on the basis of the exchange rate on the credit authorization resulting from the additional contract concluded at the latest at the same time to limit the currency risk. (5) The Federal Ministry of the Finance is authorized to borrow up to 5 percent of the amount of the encircted Federal bonds, federal bonds, federal Treasury notes and non-interest-bearing treasury bills, the amount of which is derived from the amount of the Federal Government's own resources. in each case last published in the Federal Gazette the state of the debt of the Federal Republic of Germany. The credit authorization shall be set out in the amounts received on the basis of appropriations entered in previous budgetary laws. The Federal Ministry of Finance shall also be authorized to use its own holdings in the form of securities lending or interest-rate swaps, or to use them as part of the credit authorization of the first sentence and the first sentence of paragraph 2. (6) The Federal Ministry of Finance is authorized to conclude supplementary contracts in the context of credit financing and cash-in-payment loans during the current financial year.

1.

to optimise the interest structure and limit interest rate risks with a contract volume of up to EUR 80 000 000 000, and

2.

limiting the interest rate and currency risk of foreign currency bonds with a contractual volume of up to EUR 30 000 000 000.

These ceilings do not include additional contracts which reduce or exclude interest-rate risks arising from existing contracts. (7) The Federal Ministry of Finance is authorized, even in the following financial year, until the date of the Announcing the budget law in the context of borrowing the following contracts to be concluded:

1.

credit agreements up to the amount of the authorization referred to in the first sentence of paragraph 2 if the loans are received for the repayment of loans which are due to be paid;

2.

Contracts referred to in paragraph 6 in the scope specified in this provision.

The appropriations thus used are credited to the respective appropriations for the following financial year. (8) Before claiming over 1 per cent of the amount of credit granted in § 1 (1) of the Regulation, in accordance with § 18 Paragraph 3, first sentence, of the Federal Budget Regulations is to be notified to the Committee on Budgets of the German Bundestag, unless an exception is provided for compelling reasons. (9) The Federal Ministry of Finance is authorized to: Cash gain credit up to the amount of 10% of the amount determined in section 1 (1) , In the case of transactions involving the simultaneous supply and repurchase of Federal securities, further cash-gain loans up to the amount of 10 percent of the amount determined in § 1 paragraph 1 may be included. The Federal Ministry of Finance is also authorized to include cash-in-payment credits up to the amount of 10% of the amount referred to in paragraph 6, first sentence, point 1, for the purpose of collateralisation of interest-rate swaps. The amounts to be credited under sentences 1 to 3 are to be calculated on the basis of appropriations entered in previous budgetary laws. (10) The Federal Ministry of Finance is authorized to finance the Federal Institute for Agriculture and Food in accordance with Section 2 (1), second sentence, point 2 of the Law on the Establishment of a Federal Institute for Agriculture and Food of 2 August 1994 (BGBl. I p. 2018, 2019), most recently by Article 11 of the Law of 9 December 2010 (BGBl. 1885), it is necessary to include cash-in-increase loans up to the amount of EUR 7 000 000 000. The credit authorization shall be set out in the amounts received on the basis of appropriations entered in previous budgetary laws. Unofficial table of contents

§ 3 Warranty appropriations

(1) The Federal Ministry of Finance shall be authorized to accept guarantees, guarantees or other warranties up to a total of EUR 476 880 000 000, of which:

1.

up to EUR 160 000 000 000 in connection with exports which are eligible or are in the special state interest of the Federal Republic of Germany;

2.

up to EUR 65 000 000 000

a)

for loans to foreign debtors to finance eligible projects or in the case of special public interest of the Federal Republic of Germany,

b)

to secure the political risk of eligible direct investment abroad,

c)

for loans from the European Investment Bank to debtors outside the European Union;

d)

for minority shareholdings and subordinated loans granted by the Kreditanstalt für Wiederaufbau, which are linked to the promotion of small and medium-sized enterprises in euro area programme countries, and state aid banks and funds shall be granted with the participation of the Member State concerned,

3.

up to EUR 22 170 000 000

a)

loans for the co-financing of development-related projects of bilateral financial cooperation,

b)

for interest-reduced loans for development-related projects of bilateral financial cooperation,

c)

bilateral financial cooperation projects which are eligible for support credits for the Kreditanstalt für Wiederaufbau for the development of development policy

d)

for interest-reduced loans granted by the Kreditanstalt für Wiederaufbau for bilateral projects of international climate and environmental protection,

4.

up to EUR 700 000 000 for market regulation and supply measures in the food sector,

5.

up to EUR 158 000 000 000 for the promotion of the internal economy and for the coverage of liability situations in Germany and abroad,

6.

up to EUR 62 000 000 000 in the context of the participation of the Federal Republic of Germany in European or international financial institutions and funds,

7.

up to EUR 1 010 000 000 for the successor institutions of the Treuhandanstalt;

8.

up to EUR 8 000 000 000 to cover the interest-rate risk in the refinancing of loans for the construction of ships on German shipyards.

Details are given in the binding notes to Chapter 3208 of the federal budget. (2) The maximum amounts referred to in the first sentence of paragraph 1 shall be the guarantees given on the basis of the appropriations entered in previous budgetary laws. , to the extent that the federal government can still be used. In this case, a settlement shall also take place where it has been used and has not been replaced by the services provided. (3) Warranties as referred to in the first sentence of paragraph 1 may also be taken over in foreign currency; they shall be on the basis of the European Central Bank's reference rate of the euro, to the maximum amount which was last determined before the guarantee declaration was issued. (4) A guarantee, guarantee or other guarantee is to be set on the maximum amount of the corresponding authorization in the amount, in which the covenant can be used. Interest and costs are to be calculated on the respective empowerment framework only if this is determined by law or if a common liability amount for the principal obligation, interest and costs is determined at the time of the acquisition. (5) Insofar as in the cases if the guarantee is granted in accordance with the first sentence of paragraph 1 of the Federal Government without recourse to its liability, or if compensation has been obtained for the services rendered, an inherited guarantee shall no longer be expected to be applied to the maximum amount. (6) The The provisions of the first sentence of paragraph 1 (1) to (8) may, with the consent of the The Federal Ministry of Finance is authorized to grant additional warranties pursuant to the first sentence of paragraph 1 to the level of the Federal Ministry of Finance (7). 20 per cent of the authorisation framework specified in the first sentence of paragraph 1 with the consent of the Budget Committee of the German Bundestag, under the conditions laid down in Section 37 (1) of the Federal Budget Code. An exception to the consent of the Committee on Budgets of the German Bundestag is only permitted for compelling reasons. (8) Before taking over guarantees, guarantees and other warranties as referred to in the first sentence of paragraph 1, which shall include a takeover of a The Committee on Budgets of the German Bundestag is to be informed of a possible obligation of EUR 1 000 000 000, unless an exception is required for compelling reasons. Unofficial table of contents

Section 4 On-and out-of-plan expenditure and commitment appropriations

(1) The amount referred to in Article 37 (1) sentence 4 of the Federal Budget Code shall be set at EUR 5 000 000. Expenditure on and off-schedule, which in individual cases exceeds the amount set in the first sentence, in the case of the fulfilment of legal obligations, exceeds EUR 50 000 000, shall be the subject of the consent of the Federal Ministry of Finance. Committee on Budgets of the German Bundestag for information, unless an exception is offered for compelling reasons. (2) The amount according to § 38 (1) sentence 3 of the federal budget order is set at EUR 10 000 000. The amount shall be set at EUR 5 000 000 in respect of commitment appropriations for which the expenditure is due only in one financial year or not. The limit of the amount referred to in the second sentence shall also be exceeded if the amount referred to in the second sentence is exceeded in a due year in the case of commitment appropriations which are over-planned or out-of-plan for several years. The total amount referred to in the first sentence shall be without prejudice to the total amount referred to in the first sentence, in the event of unscheduled or extrabudgetary expenditure and overscheduled or extrabudgetary commitment appropriations. Unscheduled and non-scheduled commitment appropriations exceeding the amounts set out in sentences 1 to 4 shall be submitted to the Committee on Budgets of the German Bundestag before the consent of the Federal Ministry of Finance. to provide information, unless an exception is required for compelling reasons. § 37 (4) of the Federal Budget Code is to be applied in accordance with the Federal Budget Code in the case of commitment appropriations under planned and out-of-plan commitments. (3) The Federal Ministry of Finance is authorized, with the consent of the Committee on Budgets of the German Bundestag shall agree to an approved capital within the meaning of Section 202 of the German Stock Corporation Act and to commit itself to the performance of the amount of the increase in the federal share of the German Stock Corporation Act.

Section 2
Management of revenue, expenditure and commitment appropriations

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§ 5 flexibilized expenditure

(1) The provisions of paragraphs 2 to 6 shall apply to the chapters listed in Part I of the overall plan (flexibilized expenditure) of the federal budget, provided that no other arrangement has been made in individual cases by means of budget endorsement. (2) Within the individual cases Chapters of the sections 02, 04, 12, 14, 15, 32 and 60 are each mutually congrutively:

1.

Expenditure of the main group 4, excluding expenditure of the title of Group 411, and expenditure of Title 634 .3,

2.

Expenditure of titles 511 1, 514 1, 517 .1, 518 .1, 519 1, 525 1, 526 1, 526 2, 526 .3, 527 .1, 527 .3, 539 .9, 543 1, 544 .1, 545 .1 and the corresponding titles of title groups 55 and 56, and the titles 532 55, 532 56 and 546 88,

3.

Expenditure relating to the titles of Group 711, Title 712 .1 and the corresponding titles of title groups 55 and 56,

4.

Expenditure of main group 8.

Expenditure other than those listed in paragraphs 1 to 4, included in the flexibilised expenditure by endorsement of the budget, shall be within the individual chapters of the expenditure sector in accordance with their main group membership . The corresponding titles of the main group 6, with the exception of Title 634 .3, form a separate area of expenditure within each chapter and are mutually eligible. (3) Within the individual chapters of Sections 01, 03, 05, 06, 07, 08, 09, 10, 11, 16, 17, 19, 20, 23 and 30 are each mutually congrutively:

1.

Expenditure of the main group 4, excluding expenditure of the title of Group 411, and expenditure of Title 634 .3,

2.

Expenditure of titles 511 .1, 514 1, 517 .1, 518 .1, 519 1, 523 .1, 525 1, 526 .1, 526 2, 527 .1, 527 .3, 532 .1, 532 2, 532 .3, 539 .9, 543 .1, 544 .1 and 545 .1,

3.

Expenditure of titles 632 .9, 636 .9, 671 .9, 681 .8, 681 .9, 684 .9, 686 .9 and 687 .9,

4.

Expenditure of the titles of groups 711 to 739,

5.

Expenditure of the titles of the main group 8.

Expenditure other than those referred to in points 1 to 5, which shall be included in the flexibilised expenditure by endorsement of the budget, shall be within each chapter of the expenditure sector in accordance with the conditions laid down in (4) In proportion to the expenditure areas referred to in paragraphs 2 and 3, additional expenditure of up to 20% of the sum of the individual expenditure ranges of the expenditure area may be allocated from savings. in the case of the other expenditure areas referred to in the same paragraph. (5) The expenditure of the Expenditure areas referred to in paragraphs 2 and 3 shall be transferable. (6) For the flexibilised expenditure in Chapters 0111, 0311, 0511, 0611, 0711, 0811, 0911, 1011, 1111, 1611, 1711, 1911, 2011, 2311 and 3011 shall be applicable in addition to paragraphs 3 to (5) the following arrangements: additional expenditure may be made against savings within the flexibilised expenditure of the same expenditure area as referred to in paragraph 3 of the other chapters of the individual plan, if the target and the expenditure of the expenditure are to be reduced (7) The details shall be determined by the following: the Federal Ministry of Finance. Unofficial table of contents

§ 6 Reinforcement Possibilities, coverage, earmarking

(1) In a chapter, revenue shall be allocated to expenditure on the following titles:

1.

Title of the main group 4 of staff costs for the occupational integration of disabled and severely disabled persons, as well as for job creation measures and other measures for the integration of unemployed persons and of reimbursable benefits According to the age-part-law of 23 July 1996 (BGBl. 1078), as amended,

2.

Title of main groups 5 to 8 of grants for the occupational integration of disabled and severely disabled persons,

3.

Title of Obergruppe 44 from reimbursements and damages from third parties.

Within a chapter, revenue shall be allocated to expenditure on titles allocated to the flexibilised expenditure areas in accordance with Article 5 (2) (1) or (2) or Article 5 (3) (1) or (2) with the full amount of such expenditure, in so far as it is (3) For the chapters of the federal budget, to which § 5 (2) to (6) is not applicable, the following shall apply:

1.

The supreme federal authorities may order the eligibility of expenditure for titles of groups 511 to 525, 527 and 539 within a chapter to the extent that the funds are not transferable, the additional expenditure of the individual title shall not be more than 20 per cent , and the measure appears to be economically expedient.

2.

To the extent that a cover under point 1 is not possible, the Federal Ministry of Finance may, in exceptional and duly justified exceptional cases, allow additional expenditure in the case of Titles of Groups 514 and 517 up to 30% of the Sollanrate by Savings of other expenditure within the main group 5 of the same individual plan are covered.

3.

Additional expenditure under Title 526 .1 may be covered by savings in respect of other expenditure of the upper groups 51 to 54 of the same section.

(4) In a chapter, additional expenditure on rents and pachts related to the Single Property Management under Title 518 .2 to the level of savings in the titles included in the flexibilisation referred to in Article 5 of this Regulation may be granted (5) The Federal Ministry of Finance is authorized, with the consent of the Committee on Budgets of the German Bundestag, to cover, within section 14, the eligibility of expenditure in the case of titles of groups 551 to 559 of Chapters 1407, 1409, 1412, 1416 and 1420, and to Chapter 1407 of Title 514 03, if this is due to of circumstances which have occurred after the entry into force of the Law on Budgetary Control, seems to be economically appropriate. This provision shall also apply to transferable expenditure. In addition, the Federal Ministry of Finance is authorized, with the consent of the Committee on Budgets of the German Bundestag, to cover the coverage of the expenditure on individual titles, with the exception of the title of the group, within section 14 of the budget. 529, if additional expenditure must be made unforeseen and unpredictable in order to improve the economic viability of the operation of the armed forces. (6) In the case of Title 537 02 of Chapter 6003, reimbursements from the supreme federal authorities shall apply to: the use of the flight service between Cologne/Bonn and Berlin Expenditure on. In the case of Titles 527 .1 and 453 .1 of the supreme federal authorities, reimbursements of the subordinated area as well as of third parties in connection with the flight service between Cologne/Bonn and Berlin flow to the expenses. (7) Within a chapter can be In order to increase the expenditure on the replacement of service vehicles, the use of multi-purpose vehicles from the sale of commercial vehicles will be used. The Federal Ministry of Finance (Federal Ministry of Finance). (8) The rise in mineral oil tax, which is published in accordance with Article 1 of the Road Building Finance Act, in the revised version published in the Federal Law Gazet.III, outline number 912-3, the most recently by Article 285 of the Regulation of 31 December 2008. October 2006 (BGBl. 2407), and in accordance with Article 3 of the Transport Finance Act 1971 of 28 February 1972 (BGBl. 201), most recently by Article 99 of the Law of 8 December 2010 (BGBl I). I p. 1864) has been amended for the purpose of road transport, is also to be used for other transport policy purposes in the area of the Federal Ministry of Transport and Digital Infrastructure. (9) For the financial year in respect of the budget, this amount shall be used for the purpose of providing additional expenditure under Chapter 6002, Title 624 01, to the extent that there is no need to borrow expenditure for the purpose of covering expenditure. Unofficial table of contents

§ 6a Reinprofit of the Deutsche Bundesbank

By way of derogation from Article 6 (2) of the Law on the Establishment of a Special Assets "Investment and Redemption Fund", the Federal Government's share in the net profit of the Deutsche Bundesbank will be set at EUR 2 953 608 879 and shall be determined by the Federal Republic of Germany in the 2015 financial year. Special assets "Local Investment Promotion Fund". Unofficial table of contents

§ 7 The transfer and disposal of property

(1) According to Article 63 (3), second sentence, of the Federal Budget Code, software developed by federal services in the field of data processing shall be made available free of charge to bodies of the public administration in the territory of the country, where reciprocity exists. This also applies to software that has been acquired by federal services. For purchased licenses to standard software, the respective license agreement is applicable. (2) According to § 63 (3) sentence 2 of the Federal Budget Code, regulations are allowed in electronic form, for example via the Internet, free of charge. or at a reduced rate. Unofficial table of contents

§ 8 Approval of grants

(1) expenditure and commitment appropriations for grants within the meaning of section 23 of the federal budget order to cover all expenditure or an undefined part of the expenditure of a body outside the federal administration (institutional support) are blocked as long as the budget or economic plan of the beneficiary is not approved by the competent Federal Ministry and the Federal Ministry of Finance. (2) The grants referred to in paragraph 1 shall be suspended. institutional support may be granted only with the requirement that the Beneficiaries do not improve their employees as comparable employees of the federal government. The same applies in the case of grants for project funding, if the total expenditure of the recipient is mainly disputed from public expenditure. The Federal Ministry of Finance may, if there are compelling reasons, allow exceptions. Sentences 1 and 2 shall not apply to the extent that a scientific institution according to § 2 of the German Science Freedom Act (Wissenschaftsfreiheitsgesetz) of 5 December 2012 (BGBl. 2457), they pay salaries or salary components from funds which are not financed directly or indirectly by the German public authorities. Sentence 4 shall also apply to other persons employed in the field of science, if they make a substantial contribution in the context of the planning, preparation, implementation, evaluation or evaluation of research projects. Unofficial table of contents

§ 9 Building measures of the Federal Agency for Real Estate Tasks

§ § 24 and 54 of the Federal Budget Code remain for construction measures to cover the space requirement for federal purposes pursuant to § 2 paragraph 1 sentence 2 of the Act on the Federal Institute for Real Estate Tasks of 9 December 2004 (BGBl. 3235), as defined by Article 15 (83) of the Law of 5 February 2009 (BGBl. 160), which are estimated in the Economic Plan of the Bundesanstalt für Immobilienaufgaben (Federal Agency for Real Estate Tasks). Unofficial table of contents

§ 10 Betrains

(1) By way of derogation from Section 50 (3) of the Federal Budget Regulations, staff expenditure for seconded employees may be paid for by the administrative authorities for a period of up to three years. Further payments over three years, unless they are regulated by budget endorsement, require the consent of the Federal Ministry of Finance. (2) Within a chapter, allowances in accordance with § 45 of the Bundesbesoldungsgesetz (Bundesbesoldungsgesetz) may be added in the version the Notice of 19 June 2009 (BGBl. I p. 1434), most recently by Article 2 of the Law of 25 November 2014 (BGBl. 1772), for officials up to the level of 0.1% of the estimated expenditure of Title 422 .1. Within chapters 1401 and 1403, allowances in accordance with § 45 of the Bundesbesoldungsgesetz (Bundesbesoldungsgesetz) for soldiers up to the amount of 0.1 percent of the estimated expenses of the title 423 01 may be provided. (3) Insofar as soldiers and soldiers The titles of Group 423 of Chapters 1401 and 1403 are mutually eligible for performance, performance, or performance levels. Unofficial table of contents

Section 11 securitisation of commitments

The competent Federal Ministry is hereby authorized to grant the participations, grants and contributions of the Federal Republic of Germany in favour of the provisions of Chapter 0904, Title 687 04, Chapter 1605, Title 896 02, Chapter 2303, Title 687 04 and 896 09, Chapter 2304, Title 687 01, 687 02, 687 03, 687 04 and 687 05 of the federal budget, to provide non-interest-bearing school notes to the international financial institutions and funds mentioned above. Unofficial table of contents

§ 12 liquidity assistance, maturity of grants and federal government benefits to pension insurance

(1) The liquidity assistance to the Federal Employment Agency in accordance with § 364 of the Third Book of the Social Code is limited to EUR 8 000 000 000. The authorization framework may be used repeatedly. (2) The liquidity assistance to the Bundesanstalt für Finanzdienstleistungsaufsicht is limited to EUR 10 000 000. (3) The liquidity assistance to the Federal Agency for Real Estate Tasks is limited. shall be limited to EUR 200 000 000. (4) The Federal Government's grants to the general pension insurance scheme and its contributions to the general pension insurance scheme for child-raising periods shall be paid in twelve equal monthly instalments. By way of derogation from the first sentence, the payment may be made in agreement with the Federal Ministry of Finance, in so far as this is necessary to stabilize the financial position of the general pension insurance scheme. (5) Liquidity assistance to the Health funds according to § 271 (3) of the Fifth Book of Social Code may be made up to an amount of EUR 2 000 000 000. The empowerment framework may be used on a number of occasions. The payment of Federal Government services pursuant to Section 221 (1) of the Fifth Book of the Social Code may be preferred in agreement with the Federal Ministry of Finance, insofar as this is necessary to avoid liquidity assistance in accordance with Section 271 (3) of the Fifth Book of the Fifth Book of the Fifth Book of Social Code (6) The Federal Ministry of Finance is authorized to provide a non-interest-free liquidity assistance to the Postal Officials in order to maintain a proper cash register. from EUR 250 000 000. The loan is to be repaid as soon as possible, but at the latest with the end of the financial year. (7) The Federal Ministry of Finance is authorized to comply with the conditions laid down in sentence 2 of the Federal Institute for Agriculture and Food (2) of the Law on the Establishment of a Federal Institute for Agriculture and Food (Bundesanstalt für Landwirtschaft und Ernährung) to provide interest-bearing liquidity assistance up to a total amount of EUR 7 000 000 000. Liquidity support may only be provided to the extent to which the Federal Institute for Agriculture and Food has to provide expenditure and does not yet make appropriate funds available from the budget of the European Union . The liquidity assistance is to be repaid as soon as possible, but at the latest with the receipt of the financial allocations from the budget of the European Union. (8) The Federal Ministry of Finance is authorized to the Federal Agency for Financial market stabilization of interest-bearing liquidity assistance. The liquidity assistance is limited to EUR 30 000 000. The empowerment framework may be used on a number of occasions. The liquidity assistance shall be repaid as soon as possible, but at the latest with the receipt of the funds from the transfer pursuant to § 3d paragraph 4 of the Financial Market Stabilisation Fund Act. At the end of the financial year, the liquidity assistance granted shall be repaid in full. Unofficial table of contents

§ 13 Repayment, title confusion

(1) The repayment of a much higher income can be made from the respective revenue title and must then be deducted from the relevant revenue title. (2) In the event of incorrect payment, in the case of double payments or overpayments, the Repayment, insofar as § 5 applies, will always be issued from the issue, otherwise only if the books have not yet been completed. Repayment of too much personnel expenses is always to be deducted from the respective issue title. (3) Title confusion may only be corrected for as long as the books have not yet been completed.

Section 3
Management of posts and posts

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Section 14 Liability of the establishment plan

(1) The Explanatory Notes to Titles 428 .1 shall be binding in respect of the number of posts specified for each group of pay groups. Deviations from the mandatory explanations are subject to the consent of the Federal Ministry of Finance. Flat-rate deviations may allow the Federal Ministry of Finance on the condition that the personnel expenses of the agencies involved are reduced by at least 5 per cent. (2) The explanations of the titles from which Administrative costs are reimbursed or allowances within the meaning of § 23 of the Federal Budget Regulations are made for institutional support, are binding with regard to the number of posts specified for the individual pay-groups. This does not apply to posts that are designed for project tasks. The weight of non-tariff posts shall be indicated by indicating the appropriate grades. Deviations from the mandatory explanations are subject to the consent of the Federal Ministry of Finance. The Federal Ministry of Finance can transfer its powers to the supreme federal authorities in cases of unforeseen and unpredictable hearing-grouping claims. Unofficial table of contents

Section 15 Application of posts and posts

(1) The Federal Ministry of Finance is authorized, with the consent of the Committee on Budgets of the German Bundestag, to plan posts for officials and posts for employees and posts above the In addition, if there is an unwielable need which is not satisfactory in other ways, grade B 3 for soldiers must be additionally provided for soldiers. The newly issued posts and posts shall be paramount to an equivalent financial extent by the omission of other posts and posts. The authority responsible for the section shall give the Federal Court of Auditors the opportunity to comment. (2) The Federal Ministry of Finance shall be authorized to issue posts and posts in order to take over the staff of the following institutions:

1.

by federal direct legal persons under public law,

2.

of undertakings within the meaning of Section 65 of the Federal Budget Code,

3.

of special assets of the Federal Government or

4.

of beneficiaries of assistance, which are institutionally promoted by the federal government.

The deployment of these posts and posts requires that no posts and posts in the federal budget be put out for these staff, a staff overhang exists in the above-mentioned facilities, an unwielable, in other ways there is no need to meet satisfactory needs, the financing of new posts and posts will be guaranteed in the long term and the take-over of staff will lead to a discharge for the federal budget elsewhere. Unofficial table of contents

Section 16 Application of posts and vacancies for overhang personnel

(1) The Federal Ministry of Finance is authorized, in case of proven demand:

1.

To issue posts and posts if it is established that they are filled with overhang personnel by federal authorities; with the transfer of the overhang staff, the vacant posts and posts will be dropped,

2.

to apply up to 300 temporary posts in the area of information technology for a limited period if it is established that they are filled with overhang staff of the post-successor companies in the field of information technology. The first 60 posts are with the note "kw 31.12.2021", another 60 posts with the note "kw 31.12.2020", another 60 posts with the note "kw 31.12.2019", another 60 posts with the note "kw 31.12.2018" as well as the last 60 To issue plan points with the words "kw 31.12.2017",

3.

provided that the possibility provided for in Section 16 (1) (2) of the Budget Law 2014 for the provision of 300 information technology posts in the financial year 2014 could not be exhausted, the still open number in addition to those in Point 2.

(2) The budget notes issued in the Federal budget, according to which posts and posts may only be filled with overhang personnel, shall be eliminated after the transfer of the overhang staff. Unofficial table of contents

Section 17 Application of replacement posts and replacement points

(1) Where there is an unwielable need to re-occupy a post, a post shall be deemed to have been made available to the official or to the official who is to perform the function as a substitute, if the previous holder or the official is to be Previous holders of the service post

1.

in accordance with § 14 of the German Law on Judges in the version of the notice of 19 April 1972 (BGBl. 713), most recently by Article 17 of the Law of 6 December 2011 (BGBl). 2515), is to be used in a country as judge or judge by contract, or

2.

for at least six months in the context of international cooperation, without any omission of the remuneration, or to be prepared for such use.

The post office shall be limited to the return of the previous holder or the previous holder of the service post and shall have the weight of the grade of the official or of the official who is to perform the function as a substitute; the (2) Paragraph 1 shall apply to judges, soldiers and employees, as well as to female judges, soldiers and soldiers. Unofficial table of contents

§ 18 Application of legenes

(1) A vacancy of the corresponding grade shall be deemed to have been applied from the start of the leave of absence or use of the relevant grade for scheduled civil servants,

1.

According to § 92 (1), § 95 (1), § 90 (3) sentence 1, point 2 of the Federal Civil Service Act of 5 February 2009 (BGBl. 160), as last amended by Article 2 of the Law of 28 August 2013 (BGBl). 3386), or in accordance with Section 7 of the Law on Service Law of 30 July 1996 (BGBl. 1183), as last amended by Article 15 (1) of the Law of 5 February 2009 (BGBl). 160), without remuneration for at least six months, without remuneration;

2.

According to § 6 of the maternity and parental leave ordinance of 12 February 2009 (BGBl. 320), as defined by Article 9 (1) of the Law of 11 June 2013 (BGBl). 1514), have been subject to at least six months without interruption of parental leave,

3.

which, in the immediate aftermath of a parental leave referred to in point 2, are to be assessed for the purpose of continuing childcare without remuneration,

4.

According to § 24 of the Law on the External Action Service of 30 August 1990 (BGBl. I p. 1842), most recently by Article 5 of the Law of 14 November 2011 (BGBl. 2219) and, in the absence of remuneration for the duration of the activity of the spouse or spouse, are to be taken on leave at a diplomatic mission abroad,

5.

in the interest of the Federal Government, who shall be granted leave of absence for at least six months for one of the following uses, in the absence of remuneration:

a)

in the case of a group or group of the German Bundestag or of a Landtag,

b)

in the case of a legal person under public law,

c)

in the case of a public inter-governmental or superstate body,

d)

in the context of development cooperation or in the context of assistance in the establishment of the legal system of the countries of Central and Eastern Europe or of the Commonwealth of Independent States or of a chamber of foreign trade,

e)

In the case of a recipient of at least 50 percent of grants from the federal government, or with a comparable member institution of the scientific community Gottfried Wilhelm Leibniz e. V.

or

6.

that are used by the Federal Chancellery or the Federal Presidential Office.

(2) The Federal Ministry of Finance may make special arrangements for the appointment of a number of civil servants at the same time in the Federal Service. (3) Paragraphs 1 and 2 shall apply accordingly to judges, female soldiers and judges. Soldiers as well as employees. (4) If planned federal judges are elected to a Supreme Court of the Federal Supreme Court to judge the Federal Constitutional Court, the competent top Federal authority for these judges a vacancy of the (5) The Federal Ministry of Finance is authorized to make legends which are deemed to have been brought out in accordance with paragraph 1 (1) (1) to (5) or which have been applied to the facts referred to in points 1 to 5 of paragraph 1, when a promotion is to be carried out. The Federal Ministry of Finance is authorized to delegate the power to the supreme federal authorities in accordance with the first sentence. Vacant posts which are deemed to have been applied in accordance with paragraph 1 (6) or which have been applied to the facts referred to in paragraph 1 (6) shall be deemed to have been adjusted if the staff member or staff member is on a post or post of the Federal Chancellery, or of the Federal Bureau of Presidential Office, or has been more grouped. Unofficial table of contents

Section 19 Conversion of posts and posts

The supreme federal authorities are authorized to convert posts to equivalent posts and posts to equivalent posts, provided that there is an inimitable need for them. Unofficial table of contents

§ 20 Special regulations in the case of kw-note

(1) The Federal Ministry of Finance shall be authorized to admit that a kw note with a date shall be withdrawn if the post office or post is further required, because it will not be released in time. In this case, the next vacant post office or post of the relevant pay or pay group falls away. (2) The supreme federal authorities are authorized, posts and posts that carry a kw endorsement after their release with to re-occupy people with severe disabilities if it is a new setting or an employment status and a employment rate of severely disabled persons calculated in accordance with § § 71 to 76 of the Social Code of the ninth book of the Social Code of 6 per cent in the posts and posts of the individual plan. With the departure of the severely disabled person from the post office, the person falls away. It shall be maintained exceptionally if the employment rate in accordance with the first sentence is not yet reached at that time and the post office or post is again occupied by a severely disabled person. The sentences 1 to 3 shall not apply if the post office or body bears the words "kw with omission of the task", as well as for replacement posts and replacement points, which according to § 17 or on the basis of the corresponding regulations of previous household laws have been put out or are considered to have been put out. Unofficial table of contents

Section 21 Overhangstaff

Vacant posts and posts are to be filled primarily with staff who are no longer required by other authorities of the Federal Administration for task decline or due to dissolution of the authority.

Section 4
Transitional and final provisions

Unofficial table of contents

Section 22 Continuation

§ 2 (2) sentences 3 to 5, paragraphs 4 and 5 as well as § § 3 to 21 shall apply until the date of the announcement of the budget law of the following financial year. Unofficial table of contents

Section 23 Entry into force

This Act shall enter into force on 1 January 2015. Unofficial table of contents

Annex Nachtrag to the overall plan of the federal budget 2015

(Fundstelle: BGBl. I 2015, 981-992)

Part I:	Budget overview
	-	Revenue
	-	Expenditure
	-	Commitment appropriations and their maturities
	-	Flexibilized expenditure according to § 5 of the Budget Law
Part II:	Calculation of the permissible borrowing pursuant to § 5 of Article 115 of the Law and of the Regulation on the procedure for determining the economic component according to Article 115 of Article 115 of the Law
Part III:	Financial Overview
Part IV:	Credit financing plan

Supplement to the overall plan-Part I: Budget overview
Revenue










Epl.BesigningBisherige Total Revenue New Total revenue Total revenue towards 2014 more (+) less (-) 201520152014 1 000 € 1 000 € 1 000 € 1 000 € 123456

01	Federal President and President of the Federal Republic of Germany .....	193	193	193	-
02	German Bundestag	1 885	1 885	1 893	-8
03	Federal Council .....	96	96	73	+23
04	Federal Chancellor and Federal Chancellery .....	3 165	3 165	3 165	-
05	Auswärtiges Amt .....	144 095	144 095	145 215	-1 120
06	Federal Ministry of the Interior .....	443 126	443 126	405 915	+37 211
07	Federal Ministry of Justice and Consumer Protection .....	488 634	488 634	464 843	+23 791
08	Federal Ministry of Finance .....	324 511	324 511	1 038 693	-714 182
09	Federal Ministry of Economic Affairs and Energy .....	462 909	462 909	627 087	-164 178
10	Federal Ministry of Food and Agriculture	85 117	85 117	120 489	-35 372
11	Federal Ministry of Labour and Social Affairs	1 901 250	1 901 250	1 863 291	+37 959
12	Federal Ministry of Transport and Digital Infrastructure .....	5 833 933	5 833 933	5 192 367	+641 566
14	Federal Ministry of Defence ....	292 113	292 113	292 054	+59
15	Federal Ministry of Health .....	107 036	107 036	99 546	+ 7 490
16	Federal Ministry of the Environment, Nature Conservation, Building and Nuclear Safety .....	721 397	721 397	773 176	-51 779
17	Federal Ministry of Family Affairs, Senior Citizens, Women and Youth .....	68 440	68 440	68 452	-12
19	Federal Constitutional Court .....	40	40	40	-
20	Federal Audit Office .....	15	15	340	-325
23	Federal Ministry for Economic Cooperation and Development .....	566 166	566 166	566 030	+136
30	Federal Ministry of Education and Research .....	89 426	89 426	89 426	-
32	Federal debt .....	1 077 534	1 103 425	7 758 236	-6 654 811
60	General Financial Management .....	286 488 919	288 963 028	276 989 476	+11 973 552
	Revenue	299 100 000	301 600 000	296 500 000	+ 5 100 000

To column 4:

It shall include:
-Tax revenue of € 278 924 500 T€,
-proceeds from loans of €-T€ as well as
-other revenue of € 22 675 500.

Supplement to the overall plan-Part I: Budget overview
Revenue








Epl.Label Total Columns 8 to 10Taxes and tax-like Charges Administrative revenue Other Revenue 2015201520152015 1 000 € 1 000 € 1 000 € 1 000 € 1278910

	The following are added:
01	Federal President and President of the Federal Republic of Germany .....	-	-	-	-
02	German Bundestag	-	-	-	-
03	Federal Council .....	-	-	-	-
04	Federal Chancellor and Federal Chancellery .....	-	-	-	-
05	Auswärtiges Amt .....	-	-	-	-
06	Federal Ministry of the Interior .....	-	-	-	-
07	Federal Ministry of Justice and Consumer Protection .....	-	-	-	-
08	Federal Ministry of Finance .....	-	-	-	-
09	Federal Ministry of Economic Affairs and Energy .....	-	-	-	-
10	Federal Ministry of Food and Agriculture	-	-	-	-
11	Federal Ministry of Labour and Social Affairs	-	-	-	-
12	Federal Ministry of Transport and Digital Infrastructure .....	-	-	-	-
14	Federal Ministry of Defence ....	-	-	-	-
15	Federal Ministry of Health .....	-	-	-	-
16	Federal Ministry of the Environment, Nature Conservation, Building and Nuclear Safety .....	-	-	-	-
17	Federal Ministry of Family Affairs, Senior Citizens, Women and Youth .....	-	-	-	-
19	Federal Constitutional Court .....	-	-	-	-
20	Federal Audit Office .....	-	-	-	-
23	Federal Ministry for Economic Cooperation and Development .....	-	-	-	-
30	Federal Ministry of Education and Research .....	-	-	-	-
32	Federal debt .....	25 891	-	25 891	-
60	General Financial Management .....	2 474 109	1 445 500	453 609	575 000
	Total Nachtrag 2015	2 500 000	1 445 500	479 500	575 000
	Previous sum of budget 2015	299 100 000	277 759 000	15 463 587	5 877 413
	New sum of budget 2015	301 600 000	279 204 500	15 943 087	6 452 413
	Total Budget 2014	296 500 000	268 415 000	16 111 943	11 973 057
	Compared to 2014 more (+) /less (-)	+ 5 100 000	+10 789 500	-168 856	-5 520 644

Supplement to the overall plan-Part I: Budget overview
Expenditure










Epl.BesigningBisherige Total Output New Total Expenditure Total Expenditure towards 2014 more (+) less (-) 201520152014 1 000 € 1 000 € 1 000 € 1 000 € 123456

01	Federal President and President of the Federal Republic of Germany .....	33 734	33 734	33 110	+624
02	German Bundestag	801 486	801 486	765 403	+36 083
03	Federal Council .....	23 811	23 811	23 000	+811
04	Federal Chancellor and Federal Chancellery .....	2 234 798	2 234 798	2 095 554	+139 244
05	Auswärtiges Amt .....	3 725 314	3 726 464	3 638 266	+88 198
06	Federal Ministry of the Interior .....	6 191 539	6 266 036	5 898 816	+367 220
07	Federal Ministry of Justice and Consumer Protection .....	695 452	695 452	648 138	+47 314
08	Federal Ministry of Finance .....	5 570 621	5 580 621	5 206 261	+374 360
09	Federal Ministry of Economic Affairs and Energy .....	7 307 687	7 394 687	7 417 979	-23 292
10	Federal Ministry of Food and Agriculture	5 350 716	5 350 716	5 310 535	+40 181
11	Federal Ministry of Labour and Social Affairs	125 545 918	125 659 918	121 979 310	+ 3 680 608
12	Federal Ministry of Transport and Digital Infrastructure .....	23 281 434	23 281 434	22 861 948	+419 486
14	Federal Ministry of Defence ....	32 974 183	32 974 183	32 435 376	+538 807
15	Federal Ministry of Health .....	12 066 920	12 066 920	11 052 689	+ 1 014 231
16	Federal Ministry of the Environment, Nature Conservation, Building and Nuclear Safety .....	3 855 197	3 865 197	3 667 304	+197 893
17	Federal Ministry of Family Affairs, Senior Citizens, Women and Youth .....	8 523 562	8 535 562	7 959 508	+576 054
19	Federal Constitutional Court .....	33 324	33 324	46 065	-12 741
20	Federal Audit Office .....	141 482	141 482	135 989	+ 5 493
23	Federal Ministry for Economic Cooperation and Development .....	6 509 157	6 543 462	6 443 633	+99 829
30	Federal Ministry of Education and Research .....	15 274 960	15 274 960	14 053 404	+ 1 221 556
32	Federal debt .....	26 784 709	24 337 047	28 551 743	-4 214 696
60	General Financial Management .....	12 173 996	16 778 706	16 275 969	+502 737
	Expenditure	299 100 000	301 600 000	296 500 000	+ 5 100 000

Supplement to the overall plan-Part I: Budget overview
Expenditure








Epl.Label Total Columns 8 to 14 Staff- Outsource Administrative output military procurements, Assets, etc. 2015201520152015 1 000 € 1 000 € 1 000 € 1 000 € 1278910

	The following are added:
01	Federal President and President of the Federal Republic of Germany .....	-	-	-	-
02	German Bundestag	-	-	-	-
03	Federal Council .....	-	-	-	-
04	Federal Chancellor and Federal Chancellery .....	-	-	-	-
05	Auswärtiges Amt .....	1 150	1 150	-	-
06	Federal Ministry of the Interior .....	74 497	14 658	31 065	-
07	Federal Ministry of Justice and Consumer Protection .....	-	-	-	-
08	Federal Ministry of Finance .....	10 000	-	-	-
09	Federal Ministry of Economic Affairs and Energy .....	87 000	-	-	-
10	Federal Ministry of Food and Agriculture	-	-	-	-
11	Federal Ministry of Labour and Social Affairs	114 000	-	-	-
12	Federal Ministry of Transport and Digital Infrastructure .....	-	-	-	-
14	Federal Ministry of Defence ....	-	-	-	-
15	Federal Ministry of Health .....	-	-	-	-
16	Federal Ministry of the Environment, Nature Conservation, Building and Nuclear Safety .....	10 000	-	-	-
17	Federal Ministry of Family Affairs, Senior Citizens, Women and Youth .....	12 000	-	-	-
19	Federal Constitutional Court .....	-	-	-	-
20	Federal Audit Office .....	-	-	-	-
23	Federal Ministry for Economic Cooperation and Development .....	34 305	-	-	-
30	Federal Ministry of Education and Research .....	-	-	-	-
32	Federal debt .....	-2 447 662	-	-	-
60	General Financial Management .....	4 604 710	200 000	-	30 000
	Total Nachtrag 2015	2 500 000	215 808	31 065	30 000
	Previous sum of budget 2015	299 100 000	29 779 270	12 817 327	9 538 004
	New sum of budget 2015	301 600 000	29 995 078	12 848 392	9 568 004
	Total Budget 2014	296 500 000	28 906 566	12 460 428	9 988 872
	Compared to 2014 more (+) /less (-)	+ 5 100 000	+ 1 088 512	+387 964	-420 868

Supplement to the overall plan-Part I: Budget overview
Expenditure












Epl.Label Debt service assignments and grants (not Investment) Expenditure for Investment Special Financing Expenditure 2015201520152015 1 000 € 1 000 € 1 000 € 1 000 € 1211121314

	The following are added:
01	Federal President and President of the Federal Republic of Germany .....	-	-	-	-
02	German Bundestag	-	-	-	-
03	Federal Council .....	-	-	-	-
04	Federal Chancellor and Federal Chancellery .....	-	-	-	-
05	Auswärtiges Amt .....	-	-	-	-
06	Federal Ministry of the Interior .....	-	25 000	3 774	-
07	Federal Ministry of Justice and Consumer Protection .....	-	-	-	-
08	Federal Ministry of Finance .....	-	10 000	-	-
09	Federal Ministry of Economic Affairs and Energy .....	-	-	87 000	-
10	Federal Ministry of Food and Agriculture	-	-	-	-
11	Federal Ministry of Labour and Social Affairs	-	114 000	-	-
12	Federal Ministry of Transport and Digital Infrastructure .....	-	-	-	-
14	Federal Ministry of Defence ....	-	-	-	-
15	Federal Ministry of Health .....	-	-	-	-
16	Federal Ministry of the Environment, Nature Conservation, Building and Nuclear Safety .....	-	-	10 000	-
17	Federal Ministry of Family Affairs, Senior Citizens, Women and Youth .....	-	12 000	-	-
19	Federal Constitutional Court .....	-	-	-	-
20	Federal Audit Office .....	-	-	-	-
23	Federal Ministry for Economic Cooperation and Development .....	-	34 305	-	-
30	Federal Ministry of Education and Research .....	-	-	-	-
32	Federal debt .....	-2 447 662	-	-	-
60	General Financial Management .....	-	574 710	3 500 000	300 000
	Total Nachtrag 2015	-2 447 662	770 015	3 600 774	300 000
	Previous sum of budget 2015	25 592 709	195 538 713	26 452 575	-618 598
	New sum of budget 2015	23 145 047	196 308 728	30 053 349	-318 598
	Total Budget 2014	27 617 653	189 570 000	29 853 026	-1 896 545
	Compared to 2014 more (+) /less (-)	-4 472 606	+ 6 738 728	+200 323	+ 1 577 947

Supplement to the overall plan-Part I: Budget overview
Commitment appropriations and their maturities














Epl.Labelling- tungs- ermächti- I 2015of the total amount (column 3) may be due 2016 2017 2018 Future Year of the Future Budget Years 1 000 € 1 000 € 1 000 € 1 000 € 1 000 € 1 000 12345678

	The following are added:
02	German Bundestag	-	-	-	-	-	-
04	Federal Chancellor and Federal Chancellery .....	-	-	-	-	-	-
05	Auswärtiges Amt .....	-	-	-	-	-	-
06	Federal Ministry of the Interior .....	20 000	10 000	10 000	-	-	-
07	Federal Ministry of Justice and Consumer Protection .....	-	-	-	-	-	-
08	Federal Ministry of Finance .....	-	-	-	-	-	-
09	Federal Ministry of Economic Affairs and Energy .....	-	-	-	-	-	-
10	Federal Ministry of Food and Agriculture	-	-	-	-	-	-
11	Federal Ministry of Labour and Social Affairs	420 000	150 000	150 000	120 000	-	-
12	Federal Ministry of Transport and Digital Infrastructure .....	28 829	5 259	8 039	5 634	9 897	-
14	Federal Ministry of Defence ....	-	-	-	-	-	-
15	Federal Ministry of Health .....	-	-	-	-	-	-
16	Federal Ministry of the Environment, Nature Conservation, Building and Nuclear Safety .....	20 000	10 000	10 000	-	-	-
17	Federal Ministry of Family Affairs, Senior Citizens, Women and Youth .....	-	-	-	-	-	-
23	Federal Ministry for Economic Cooperation and Development .....	-	-	-	-	-	-
30	Federal Ministry of Education and Research .....	-	-	-	-	-	-
60	General Financial Management .....	200 999	34 833	35 833	-41 667	-	172 000
	Total Nachtrag 2015	689 828	210 092	213 872	83 967	9 897	172 000
	Previous sum of budget 2015	66 276 155	17 741 055	15 376 065	13 300 624	12 119 220	7 739 191
	New sum of budget 2015	66 965 983	17 951 147	15 589 937	13 384 591	12 129 117	7 911 191

Supplement to the overall plan-Part I: Budget overview
Flexibilized expenditure according to § 5 of the Budget Law




Epl.LabelCapitelBisheriger New Amount Amount for 2014 more (+) less (-) 201520152014 1 000 € 1 000 € 1 000 € 1 000 € 1234567

01	Federal President and President of the Federal Republic of Germany .....	01, 11, 12, 13	23 710	23 710	23 369	+341
02	German Bundestag	01, 03, 04	310 001	310 001	287 678	+22 323
03	Federal Council .....	11, 12	17 493	17 493	17 154	+339
04	Federal Chancellor and Federal Chancellery .....	01, 02, 03, 05, 06, 07, 08, 09	282 883	282 883	270 101	+12 782
05	Auswärtiges Amt .....	04, 11, 12, 13	1 197 413	1 198 563	1 147 902	+50 661
06	Federal Ministry of the Interior .....	11, 12, 13, 14, 15, 16, 17, 18, 19, 23, 24, 25, 28, 29, 33, 34, 35	3 767 797	3 803 938	3 573 020	+230 918
07	Federal Ministry of Justice and Consumer Protection .....	10, 11, 12, 13, 14, 15, 16, 17, 18, 19	436 151	436 151	407 082	+29 069
08	Federal Ministry of Finance .....	11, 12, 13, 14, 15, 16	2 905 541	2 905 541	2 688 759	+216 782
09	Federal Ministry of Economic Affairs and Energy .....	11, 12, 13, 14, 15, 16, 17, 18	832 013	832 013	780 452	+51 561
10	Federal Ministry of Food and Agriculture	11, 12, 13, 14, 15, 16, 17, 18	376 224	376 224	386 827	-10 603
11	Federal Ministry of Labour and Social Affairs	11, 12, 13, 14, 15, 16	223 000	223 000	213 397	+ 9 603
12	Federal Ministry of Transport and Digital Infrastructure .....	01, 03, 04, 05, 08, 11, 12, 14, 16, 21, 23, 28	1 041 002	1 041 002	904 641	+136 361
14	Federal Ministry of Defence ....	01, 03, 04, 07, 09	2 053 525	2 053 525	2 005 657	+47 868
15	Federal Ministry of Health .....	01, 04, 05, 06, 10, 11	300 815	300 815	283 430	+17 385
16	Federal Ministry of the Environment, Nature Conservation, Building and Nuclear Safety .....	11, 12, 13, 14, 15, 16, 17	390 934	390 934	361 071	+29 863
17	Federal Ministry of Family Affairs, Senior Citizens, Women and Youth .....	11, 12, 13, 14, 15	119 331	119 331	116 564	+ 2 767
19	Federal Constitutional Court .....	11, 12	27 014	27 014	39 964	-12 950
20	Federal Audit Office .....	11, 12, 13	98 236	98 236	95 314	+ 2 922
23	Federal Ministry for Economic Cooperation and Development .....	11, 12	88 572	88 572	85 636	+ 2 936
30	Federal Ministry of Education and Research .....	02, 11, 12	129 243	129 243	126 802	+ 2 441
	Total		14 620 898	14 658 189	13 814 820	+843 369

Night rag to the overall plan-Part II:
Calculation of the permissible borrowing
pursuant to Article 115 of Article 115 of the Act and of the Regulation on the procedure
for the determination of the economic component in accordance with Article 115 of Article 115 of the Law


Components for the calculation of the allowable credit-receiving amount for 2015New amount for 2015 € million 123

1.	Maximum allowable structural net borrowing (as% of GDP) (Basis 2010: 2.21%, degradation step: 0.31% p.a.)	0.660	0.660
2.	Nominal gross domestic product of the previous year's budget	2 809 480	2 809 480
3.	Maximum allowable structural net borrowing ..... (product from 1. and 2.)	18 551	18 551
4.	Balance of financial transactions (Difference between 4a. and 4b.)	1 372	1 372
4a.	Financial transactions: revenue .....	(1 846)	(1 846)
4aa.	Revenue from financial transactions Federal budget .....	1 846	1 846
4ab.	Revenue from financial transactions of special assets .....	-	-
4b.	Financial transactions: expenditure .....	(474)	(474)
4ba.	Expenditure from financial transactions Federal budget .....	474	474
4bb.	Expenditure arising from financial transactions of the special assets .....	-	-
5.	Economic component ..... (product of 5c. and the sum of 5a. and 5b.)	-5 003	-1 003
5a.	Nominal output gap .....	-24 415	-24 415
5b.	Adjustment to actual economic development .....	-	19 521
5c.	Budget Semielasticity (without unity) .....	0.205	0.205
6.	Reduction obligation from the control account .....	-	-
7.	Allowed net borrowing (Difference between 3. and the sum of positions 4., 5. and 6.)	22 182	18 182
8.	Net borrowing of the federal government .....	-	-
9.	Financial balances of the special assets .....	-	-
10.	Borrowing relevant to the debt rule (Difference between 8. and 9.)	-	-
News: Status of the control account on the basis of the 2013 financial statements (column 2) and 2014 (column 3)		85 701	119 813

Data base:

Current data of the Federal Statistical Office and macroeconomic forecasts of the Federal Government respectively.

to 4ab., 4bb. and 9.:

The special assets include the "Energy and Climate Fund", the Fund "Building Aid" and the "Local Investment Promotion Fund". At present, it is not yet possible to see in what years and at what level the funds of the Fund "Building Aid" and "Local Investment Promotion Fund" will be spent.

Differences can be made by rounding.

Night rag to the overall plan-Part III:
Financial Overview



Financial Oversight Amount for 2015For 2015 enter a new amount for 2015 1 000 € 1234

1.	Calculation of the financial balance
1.1	Revenue .....	298 820 000	2 500 000	301 320 000
	(excluding receipts from loans from the credit market, borrowers from reserves, receipts from cash surpluses and coin receipts)
	of which:
	Tax revenue .....	277 479 000	1 445 500	278 924 500
	Administrative revenue .....	21 341 000	1 054 500	22 395 500
1.2	Outputs .....	299 100 000	2 500 000	301 600 000
	(excluding expenditure on debt repayment on the credit market, repayment of reserves and expenditure to cover a cash deficit)
	Negative net lending (financing deficit)	-280 000	-	-280 000
2.	Coverage of the net lending
2.1	Coin revenue .....	280 000	-	280 000
2.2	Net borrowing (net borrowing) on the credit market .....	-	-	-
2.3	Total .....	(280 000)	(-)	(280 000)

Night rag to the overall plan-Part IV:
Credit financing plan



Credit Finance Plan Bishery Amount for 2015For 2015 enter a new amount for 2015 1 000 € 1234

1.	Revenue
1.1	Revenue from credit (gross borrowing) .....	(190 330 764)	(-7 271 389)	(183 059 375)
1.1.1	Duration more than four years .....	98 241 303	846 778	99 088 081
1.1.2	Duration one to four years .....	55 197 542	-4 783 347	50 414 195
1.1.3	Duration less than one year .....	36 891 919	-3 334 820	33 557 099
1.2	Other revenue for debt repayment .....	(-)	(13)	(13)
1.2.1	Bundesbank multi-profit (chap. 6002 Tit. 121 04) .....	-	-	-
1.2.2	Donations .....	-	13	13
1.2.3	Partial cancellation of debt relief according to Art. 25 (3) of the agreement ...	-	-	-
1.2.4	Rebooking erloschener Restanten .....	-	-	-
	Revenue	190 330 764	-7 271 376	183 059 388
2.	Expenditure on repayment of credit
2.1	Duration more than four years .....	94 077 141	62 011	94 139 152
2.2	Duration one to four years .....	56 151 069	49 079	56 200 148
2.3	Duration less than one year .....	38 278 320	113 865	38 392 185
	Expenditure	188 506 530	224 955	188 731 485
3.	Management of the net borrowing
3.1	Gross borrowing (from 1.1) .....	190 330 764	-7 271 389	183 059 375
3.2	Other debt redemption receipts (from 1.2) .....	- (190 330 764)	13 (-7 271 376)	13 (183 059 388)
3.3	Redemption of loans (from 2.) .....	-188 506 530 (1 824 234)	-224 955 (-7 496 331)	-188 731 485 (-5 672 097)
3.4	Property change (market care) .....	1 519 213 (3 343 447)	-2 481 640 (-9 977 971)	-962 427 (-6 634 524)
3.5	Self-management
3.5.1	Non-cash, NKA-relevant budget expenditure to finance disbursements for offsetting on self-management accounts .....	-	-	-
3.5.2	Cash-effective, non-NKA-relevant borrowing to finance disbursements to third parties from self-management accounts .....	-	-50 000	-50 000
3.6	Special assets "Final payment provisions"
3.6.1	Non-cash, NKA-relevant budgetary expenditure for the financing of the grants for special assets .....	372 644	-643 704	-271 060
3.6.2	Cash-effective, non-NKA-relevant borrowing to finance disbursements from special assets .....	-	-	-
3.7	Special assets "childcare development" and "childcare financing"
3.7.1	Non-cash, NKA-relevant budgetary expenditure for the financing of the supply to special assets .....	-	-	-
3.7.2	Cash-effective, non-NKA-relevant borrowing to finance disbursements from special assets .....	-145 000	-45 000	-190 000
3.8	Special assets "Building aid"
3.8.1	Non-cash, NKA-relevant budgetary expenditure for the financing of the supply to special assets .....	-	-	-
3.8.2	Cash-effective, non-NKA-relevant borrowing to finance the disbursements from the special assets .....	-3 000 000	2 000 000	-1 000 000
3.9	Special assets "Municipal Investment Promotion Fund"
3.9.1	Non-cash, NKA-relevant budgetary expenditure for the financing of the supply to special assets .....	-	3 500 000	3 500 000
3.9.2	Cash-effective, non-NKA-relevant borrowing to finance disbursements from special assets .....	-	-700 000	-700 000
3.10	Rebooking of the budget balance according to the budget note on Chapter 3201 .....	-571 091	5 916 675	5 345 584
	Net borrowing	-	-	-