Party finance in Germany is the subject of statutory reports, which up to 35 parties file annually with the administration of the German parliament. Important questions pertaining to political party funding can be answered by analysing the data given in these financial reports: How much money is raised and spent by each party operating in Germany? What assets are at the disposal, which debts are on the books of German parties? For which purposes did parties spend their funds (during any calendar year since 1984)? From which itemized sources did a specific party collect its revenue (since 1968)? Who are the donors of major contributions (in excess of €10,000) and how much did each donor give during a specific calendar year?
As a consequence of Hitler's rise to power in 1933 political funding has been an issue of German politics since the postwar years. Political finance legislation started in 1967 and by 1983 was more comprehensive than other established democracies. Spending by German parties holds a medium-range position among democracies, old and new. German parties spend most of their funds on the routine operation of an impressive full-time organization, nationally and in the field. There are two major and two minor sources of revenue for German parties. On average public subsidies as well as membership dues each provide one third of all party income. The final third of total revenue is raised from donations and by assessment of incumbents, mostly in the municipalities.
By October each year political parties file a financial report for the previous calendar year with the administration of the federal parliament (Präsident des Deutschen Bundestages). These annual reports cover the whole party organization (headquarters, regional branches and local chapters). They are tabled as parliamentary papers and published by the speaker of the Bundestag without attracting much interest among the general public or the media. The data presented in the annual financial reports (Rechenschaftsberichte) of German parties cover the sources and the use of political funds as well as the financial situation (debts and assets) of each party. A list of the reports is available at the Bundestag website,[1] and individual reports can be downloaded from there.
^"Fundstellenverzeichnis der Rechenschaftsberichte" (in German). German Bundestag. Retrieved 25 April 2013.
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