Consolidated Budget 2026: How Bestensee Remains Financially Stable

Budget 2026: Bestensee Remains Financially Stable

The municipality of Bestensee adopted the budget for the year 2026 in April 2026. With an overall result of 981,400 euros and a regular result of 976,400 euros, the municipality remains financially stable. The budget is based on a comprehensive budget framework that includes the revenue budget, the financial budget, investments, and reserves. Below, the budget planning for 2026 is analyzed in detail.

Tax Revenues and Financial Security

The revenues of the municipality of Bestensee are largely based on tax income. Property tax A and B remains constant with a rate of 200 ‰, while business tax is set at 375 ‰ for the years 2023–2026. Revenues from the business tax increased in 2025 by 5.6 million euros through the municipal share of income tax. Nevertheless, business tax remains highly volatile and must be considered in long-term planning.

Another issue is the open claim of approximately 1.08 million euros in unpaid business taxes, which indicates that even with stable revenue sources, caution is necessary.

Investments in Infrastructure and Climate Protection

The municipality is making targeted investments in infrastructure and climate protection. With an investment budget of 3.647 million euros in inflows and 3.328 million euros in outflows, a positive balance of 318,500 euros is achieved. Particularly notable are projects such as photovoltaic systems on parking lots and school buildings, which not only save energy but also enable long-term financial savings.

Another key focus is the renovation of the building site and the procurement of fire department equipment. The municipality is investing in the maintenance of public facilities and the safety of the population. In addition, a special fund of 3.88 million euros is planned for investments in climate neutrality and infrastructure.

Long-Term Budget Planning

Bestensee has opted for long-term budget planning up to 2029. The financial planning for the years 2024–2026 shows a growing potential for revenues. Taxes and grants are increasing steadily, with the municipality also relying on service charges and transfer revenues.

Personnel costs are also rising, indicating a stronger personnel planning approach. At the same time, the municipality remains strictly cautious regarding debt accumulation. No debt financing is planned for investments, which emphasizes the financial consolidation.

Critical Points and Challenges

Despite the positive developments, there are also challenges. Business tax remains uncertain, as it is highly dependent on the economic situation. In addition, open claims such as the 1.08 million euros in business tax claims must be pursued.

Another issue is the investment planning, which spans several years. While investments in infrastructure and climate protection offer long-term benefits, they also require careful planning and financing. The municipality must ensure that the investments do not lead to financial burdens.

Outlook: Stability and Sustainable Development

The 2026 budget shows that Bestensee is building on a solid financial foundation. The municipality is making targeted investments in the maintenance of infrastructure, climate protection, and safety. At the same time, it is relying on tax revenues and long-term planning to remain financially stable.

In the future, it will be important for the municipality to carefully plan its investments and diversify its revenue sources. The 2026 budget is a good starting point to achieve sustainable growth while remaining financially secure in the coming years.