Aachen's 2026 Budget Plan: Accounting Support, Depreciation, and Cultural Investments

Accounting Support and Depreciation: A Clear Position

In March 2026, the city of Aachen decided against the neutral write-off of the accounting support. The Mayor introduced the decision on behalf of the administration, stating that the accounting support should not be written off against equity capital. Although this step avoids a short-term relief for the budget, it ensures the city's long-term financial stability. The administration argues that Aachen already has a strong equity capital, making additional reliefs unnecessary. Furthermore, a write-off would only be meaningful in combination with a high loss carryforward, which is currently not the case.

The depreciation of the accounting support, which is to be carried out linearly over 50 years in accordance with the NKF-CUIG Act, will burden the budget annually by €2,421,100. By 2029, this amount will total €7,263,300. The decision not to write off the support demonstrates Aachen's caution and foresight in budget planning, especially in a time when financial risks due to pandemic and geopolitical factors are still noticeable.

Cultural Investments and Deficits

Another important topic in March 2026 is the financing of cultural projects. The preliminary financial plan for the Aachen City Theater's 2027/28 season shows that cultural activities will continue to play a central role. The plan anticipates a deficit of around €1.75 million, which, however, will be covered by the general reserve. The reserve, which was still at €7.1 million at the end of 2025, will decrease to just under €6 million by 2026.

The support for the city theater by the state of North Rhine-Westphalia remains at the same level as in 2025, while revenue from ticket sales is expected to increase. This trend is made possible by an innovative program concept that enhances the theater's appeal. At the same time, personnel costs are rising due to collective labor agreements, increasing financial pressure. The investment plan for the modernization of stage technology is also a central point, with €1 million per year planned from 2026 to 2028/29.

2026 Budget Draft and Medium-Term Financial Planning

The 2026 budget draft was submitted to the City Council in December 2025 and is to be finalized in March 2026. The Main and Finance Committee has already issued recommendations, which will now be decided upon by the Aachen City Council. Important components of the budget draft include the medium-term financial plan up to 2029 and the investment plan. Particularly noteworthy is the financial plan of the Eurogress Aachen, which will be reviewed and adopted. This shows that Aachen is also making long-term investments in the events industry.

Another point is the reform of the overnight stay contribution ordinance, which aims to unify contributions for accommodation businesses. The goal is to eliminate enforcement difficulties and create legal certainty. The new regulation will come into effect on April 1, 2026.

Transparency and Review: The Role of the Audit Office

The audit office in Aachen has increasingly focused on digital and preventive measures in recent years. With the introduction of the Corruption Risk and Prevention Atlas (KGPA) and an e-learning program on corruption prevention, transparency in the administration is being increased. In 2025, the audit office carried out a total of 5,740 activities, prioritizing safety effects and procedural correctness. The fulfillment rate of the audit plan is at 98%, showing that the auditing work is systematic and efficient.

These measures help to ensure the financial integrity of the city of Aachen and simultaneously prevent risks that could negatively impact the budget planning.

Outlook

The March 2026 session shows that Aachen is acting pragmatically, foreseeing, and transparently in its budget planning. The decisions regarding accounting support, depreciation, and cultural promotion reflect a clear strategy that focuses on long-term stability and investments in the future. The reforms in the audit office and the digitization of the administration reinforce this position. With a strong equity capital and careful planning, Aachen will remain on a solid financial foundation in the coming years.