Financial Policy in Lingen: Budget Development and Challenges in March 2026

2026 Budget Plan: Legal Enforceability and Revenue Development

In March 2026, the legal enforceability of the 2026 budget for the city of Lingen (Ems) was confirmed on March 3. This makes the budget binding for the entire city administration. In March 2026, the Finance Committee analyzed the current revenue developments and found that more than three-quarters of the planned business tax revenues (36.8 million euros out of 48 million euros) had already been collected. The dog tax has already reached almost the planned amount, while the land taxes A and B are close to the planned figures.

The shares of income and value-added tax are still in development: so far, two out of twelve monthly installments have been paid, with the final settlement only occurring in February 2027. This shows that the city of Lingen will have to wait until the next year for these revenues.

Liquidity Loans in the Millions: Risks and Necessity

Another central topic in March 2026 was the use of liquidity loans. The city has taken out a total of 26 million euros in liquidity loans, including a loan of 3 million euros (taken out on January 27, 2026) and another of 23 million euros (taken out on February 18, 2026). Both loans are due on May 18, 2026.

The use of liquidity loans is a common measure in crisis times or in the event of revenue shortfalls to ensure short-term solvency. However, it is critical that the loan stock remains high and the city has to wait until May 2026 to receive the first installment of the business tax distribution in the amount of 4.25 million euros. This could further burden liquidity in the coming weeks.

Lawsuit Dismissed: Legal Dispute over Investment Loan

In March 2026, the faction Die BürgerNahen filed a lawsuit against the procedure for obtaining an investment loan. The lawsuit was dismissed by the Administrative Court of Osnabrück on March 2, 2026, due to lack of admissibility. This means that the loan agreement remains legally binding and the city of Lingen can continue to draw on the corresponding funds. However, the debate about transparency and public participation in financial decisions continues.

Age Structure of Employees and Staff Planning

Another focus of the Finance Committee was the age structure of the city administration's employees. According to the available data, 180 employees (21.56%) are between 50 and 59 years of age and 148 employees (17.72%) are 60 years of age or older. The average age has decreased from 47.17 (2017) to 44.96 (2025). This development has an impact on staff planning.

In August 2025, all employees who had reached the age of 55 by July 1, 2025, were surveyed. Of 235 respondents, 189 (80.42%) provided their plans for retirement or pension entry. The results show that several retirements and the end of training programs are looming in the coming years. The city must therefore think long-term about replacement planning and training capacities to ensure the service operations.

Outlook: Challenges and Opportunities

In March 2026, the financial policy of the city of Lingen (Ems) is characterized by stability in some areas and uncertainty in others. The legal enforceability of the 2026 budget provides planning security, while the dependence on liquidity loans and the long-term effects of the age structure of the workforce pose challenges.

In the coming months, the city will have to wait, among other things, for the revenues from value-added and income tax as well as the payment of the business tax distribution. At the same time, the personnel strategy will be crucial in order to master the demographic change in the public service.