Financial Strategies in Lohmar: Holding Structure, Budget Plan, and Investments in April 2026

Holding Structure: A Strategic Realignment of the Investment Strategy

The town of Lohmar is currently reviewing whether a holding structure for its stakes in the Lohmar Municipal Utilities and the GwG (Municipal Development Company) would be beneficial. The goal is to develop an optimized investment structure in the long term that ensures financial stability and room for action.

Several aspects are at the focus of the review: asset protection, tax optimization, the transfer of certain services into a holding structure, and the evaluation of alternative legal forms, such as a non-profit gGmbH. The administration has already conducted an initial preliminary review in coordination with a tax consultant, which addresses the specific characteristics of the municipal investments.

A central topic is the tax implications of such structural changes. While the investment in the Lohmar Municipal Utilities is always considered a commercial enterprise, other investments, such as those in non-profit institutions, may be subject to a different tax assessment. However, reorganization could also entail risks, such as the retroactive taxation of hidden reserves, potentially incurring costs of 5,000 to 10,000 euros via external expert assessments.

Authorization Transfers and Budget Consolidation

Another central topic is the transfer of authorizations from 2025 to 2026. According to § 22 of the North Rhine-Westphalia Municipal Finance Act (KomHVO NRW), a sum of 30.8 million euros from the remaining 2025 budget has been transferred to 2026. This allows investments and other measures to be carried out beyond the regular budget framework.

Funding is primarily sourced from earmarked state grants and contributions, supplemented by loans where no other funding options are available. The investment lump sum is mainly used for goods with a shorter useful life. This transfer has implications for budget consolidation and reflects the financial planning security of the town.

Real Estate Policy: Long-Term Use of the Half-Timbered House

In April 2026, Lohmar’s Finance and Economy Committee decided to assign the Lohmar Local History Association e.V. the half-timbered house at Bachstr. 12a for long-term use. The original lease agreement, which began on October 1, 2008, and was extended every two years since 2017, is now fixed until 2046. An option for two-year extensions remains in place.

The association finances and carries out almost all renovation works themselves, significantly reducing the financial burden on the town. The decision was passed unanimously and highlights the importance of civic engagement in the town’s real estate policy.

Outlook: Stability Through Structure and Planning

The decisions made by the town of Lohmar in April 2026 demonstrate a clear focus on long-term financial planning and stability. Whether it is the evaluation of a holding structure, the transfer of authorizations, or the use of municipal real estate, the overarching goal is to safeguard the town’s room for action while minimizing financial risks.

The upcoming meeting of the Finance and Economy Committee on April 16, 2026, will provide further details on these topics and may pave the way for future decisions.