Mülheim's Budget Consolidation in March 2026 – Between Savings and Investments

Budget Consolidation: Between Goal and Reality

Mülheim an der Ruhr presented itself in March 2026 as a city actively engaged in the discipline of budget consolidation. Although the goal was to save 108.95 million euros, a total of 107.77 million euros were ultimately achieved – a shortfall of 1.18 million euros. The main reasons for this were measures 178 and 184, where the planned savings were not fully implemented. At the same time, other measures, such as savings on loans, made a positive contribution. Interest expenses were reduced by 7.23 million euros, which enabled compensation for the missed savings targets.

The yellow measures, classified as particularly efficient, achieved 35.01 million euros of the 45.62 million euro target. This shows that Mülheim is capable of largely implementing planned savings measures – even if not every plan is fully realized.

Revenue Growth and Fee Policy

One of the positive developments in Mülheim's financial policy is the increase in revenue through fee adjustments. The introduction of the second home tax, the increase in the municipal commercial tax rate, and the adjustment of parental contributions helped stabilize revenue. The second home tax even achieved 109% of the planned target, highlighting that political decisions in this area can be implemented effectively.

Revenue from parking management and swimming pool fees also exceeded expectations. This is largely due to clear and transparent communication as well as timely implementation of the adjustments. In doing so, the city has shown that it is not only capable of saving money, but also of deliberately increasing revenues.

Investments in Education and Sports

Despite the focus on savings, Mülheim is also making investments that create long-term benefits. An example is the Mülheim Music School, where new fees will be introduced from 2026. The goal is to secure cost coverage and account for rising operating costs. The new fees for individual and group lessons as well as for music theory and orchestra are calculated to establish a stable financial foundation. At the same time, discounts and the MülheimPass as instruments for financial support remain in place.

Another investment project is the multifunctional small sports field at the Gustav-Heinemann School. With a total volume of nearly 500,000 euros (including VAT), this project not only improves sporting infrastructure but also expands usage opportunities for school and extracurricular activities. This is a good example of how investments in education and sports can be sensibly implemented as part of a budget consolidation.

Legal and Constitutional Challenges

In budget planning, Mülheim has encountered not only economic but also legal challenges. For example, the municipal tax rate for property tax at 1,290% was considered unlawful, indicating constitutional issues. In this regard, the city has referred to subsidiarity and sound financial management to emphasize the legality of its decisions.

The new fee regulations for the music school were also associated with legal precautions. A "force majeure" clause was introduced to legally secure reimbursement claims. This shows that the city is sensitive to legal risks in budget planning and ensures its decisions accordingly.

Conclusion: A Balanced Budget

Mülheim's budget consolidation in March 2026 is a model example of how a city can balance the pressure to save and the need to invest. If it is possible to combine savings with revenue growth and to implement targeted investments in education, sports, and infrastructure, then budget planning can not only be financially stable but also socially relevant. In this regard, Mülheim has shown that it is possible to manage a budget that acts both economically and socially responsibly.