GovXRay
Les governments, ensemble ou un à un.
Which governments regarder ?
The words on this page: 12 definitions, including 3 acronyms, no jargon
- City
- On this site, "city" means ALL the governments that serve a person who lives there: national, regional and municipal together. When we write "Montreal", that set is what we mean.
- Municipality
- The city hall alone, and nothing else. Its revenue, its spending, its debt. That is a small part of what a resident carries: the rest comes from the other two governments.
- Tier
- One of the governments that administer you. Here there are up to three: national, regional (province, state, Land…) and municipal. Each collects its own taxes and pays its own services.
- Per capita
- The total amount divided by the number of people. Note: each government is divided by the Population of ITS territory: the national one by the whole country, the city by its residents only.
- Resident public footprint
- Our way of adding the three governments to give an order of magnitude. This is not an official account: these are three calculations on three different populations, placed end to end.
- Scope
- What is counted and what is not. "MUNICIPAL ONLY" counts only the municipality; "all governments" adds the province and the federal tier. Two very different amounts can both be right.
- Vintage
- The financial year of the figure: the fiscal year the report covers. It is not always the same from one government to another, and the page writes it each time.
- Own revenue
- Money a government collects itself: taxes, levies, fees, fines. What it receives from another government is excluded, otherwise the same tax would be counted twice.
- Transfer
- Money one government pays to another: for example Ottawa paying Quebec for health. This is not a new tax: it is a tax already collected, moved.
- GFSM
- Government Funds Statistics Manual: the IMF standard that defines how to consolidate public accounts
- S13
- the European code for all of a country's general government, every layer together
- S1313
- the European code for local government
GOVERNMENT STACK
Berlin Government Stack
The public administrations around Berlin residents.
European Union (budget executed in the country) · Germany - FEDERAL, social security and Local sector · German Länder, excluding Berlin · Berlin: Land and city merged
Government StackCity only
Les public finances autour of a resident de Berlin.
Indicateur du Stack, construit à partir des moyennes par habitant (Union européenne (budget exécuté dans le pays) ÷ 83.6M, Germany - FEDERAL, social security and Local sector ÷ 83.6M, Länder allemands, outside Berlin ÷ 83.6M, Berlin: Land and city merged ÷ 3,685,265). Ce n'est pas la dépense mesurée dans Berlin, ni une consolidation GFSM, ni une facture fiscale personnelle.
No defensible Stack total for this perimeter: figures by administration below.
- European Union (budget executed in the country) (÷ 83.6M)
- Germany - FEDERAL, social security and Local sector (÷ 83.6M)
- German Länder, excluding Berlin (÷ 83.6M)
- Berlin: Land and city merged (÷ 3,685,265)
No published reconciliation ledger for a Stack total: the participating administrations are shown separately.
CALCULATIONS AND EVIDENCEFinancial analysis, calculations and evidenceOpen calculations and evidenceReplier
Sous ce bouton: le contrôle de plafond, ce qui ressort des comptes, le solde de chaque palier, le bilan par palier et la qualité de la fiche. Each figure porte son scope (city, pile des paliers, province, aire urbaine ou pays), son exercice et son unité. D'où vient chaque montant est écrit plus haut, au source ledger.
Who governs here: 4 institution(s) · 1 not additive · 1 with no connected fiscal data
The list of the governments qui s'appliquent à un résident, qu'on ait leurs chiffres ou non. An institution does not disappear because its data is missing.
●
Germany - FEDERAL, social security and Local sector
État central · fiscal data on the site · additionnable
●
German Länder, excluding Berlin
intermediate tier · applicable institution · tax data not wired · additionnable
●
Berlin: Land and city merged· fusion: land + municipality
ville-État (paliers fusionnés) · fiscal data on the site · additionnable
●
social security (S1314): Sozialversicherung : DRV (retraite), GKV (maladie), SPV (dépendance), BA (chômag
sous-secteur de la social security · fiscal data on the site · NON additionnable: budget distinct, not connected
Balance Sheet: per capita, By tier
| Tier | Revenue/res. | Spending/res. | Balance/res. | Fiscal year | Status | Source | Calcul |
|---|---|---|---|---|---|---|---|
| Germany (all tiers) | EUR 24,215 | EUR 25,594 | −EUR 1,379 | 2024 | AUDITEDValue from audited financial statements or a final official accounting return. | API | revenue 2,024,400 mn · spending 2,139,700 mn · balance -115,300 mn ÷ 83,600,000 hab |
| · of which EU budget (executed in the country) | EUR 151 | EUR 151 | EUR 0 | 2024 | audited | UNION · Commission | Commission EU spending and revenue 2024: dépense UE dans le pays 12.6 G€ ÷ 83,600,000 hab = EUR 151/hab. National contribution 27.4 G€ REMAINS in S13 (not removed). Cash net position -14.8 G€ (outside cadre ESA). EUR (source Commission). |
| · including central government | EUR 6,941 | EUR 7,670 | −EUR 729 | 2024 | audited | COUNTRY · Eurostat | Eurostat gov_10a_main 2024, S1311: expenditure 641,190.0 M EUR × 1e6 ÷ 83,600,000 hab (the same Population as the « all tiers » line) = EUR 7,670/res. · revenue 580,274.0 M. Σ des sous-secteurs > S13: les transferts entre paliers sont counted dans chaque palier avant élimination (S13 TE = 2,139,717.0 M): un double compte nommé, never tu. |
| · including State governments | EUR 7,122 | EUR 7,380 | −EUR 258 | 2024 | audited | COUNTRY · Eurostat | Eurostat gov_10a_main 2024, S1312: expenditure 617,008.0 M EUR × 1e6 ÷ 83,600,000 hab (the same Population as the « all tiers » line) = EUR 7,380/res. · revenue 595,409.0 M. Σ des sous-secteurs > S13: les transferts entre paliers sont counted dans chaque palier avant élimination (S13 TE = 2,139,717.0 M): un double compte nommé, never tu. |
| · including Local government (ta city is dedans) | EUR 4,649 | EUR 4,899 | −EUR 251 | 2024 | audited | COUNTRY · Eurostat | Eurostat gov_10a_main 2024, S1313: expenditure 409,580.0 M EUR × 1e6 ÷ 83,600,000 hab (the same Population as the « all tiers » line) = EUR 4,899/res. · revenue 388,624.0 M. Σ des sous-secteurs > S13: les transferts entre paliers sont counted dans chaque palier avant élimination (S13 TE = 2,139,717.0 M): un double compte nommé, never tu. |
| · including social security | EUR 10,354 | EUR 10,496 | −EUR 141 | 2024 | audited | COUNTRY · Eurostat | Eurostat gov_10a_main 2024, S1314: expenditure 877,452.0 M EUR × 1e6 ÷ 83,600,000 hab (the same Population as the « all tiers » line) = EUR 10,496/res. · revenue 865,628.0 M. Σ des sous-secteurs > S13: les transferts entre paliers sont counted dans chaque palier avant élimination (S13 TE = 2,139,717.0 M): un double compte nommé, never tu. |
 Berlin | EUR 10,044 | EUR 10,874 | −EUR 830 | 2024 | AUDITEDValue from audited financial statements or a final official accounting return. | document | revenue 37,016 mn · spending 40,075 mn · balance -3,059 mn ÷ 3,685,265 hab |
| Resident public footprint (Spending by category) | EUR 33,967 | EUR 36,140 | −EUR 2,173 | by tier | not published | footprint GovXRay | La même formule que Dépenses par catégorie (G = T + D, module consolide): all-purpose spending G 36,140 − own-source revenue T 33,967 = 2,173 EUR/res.. NE PAS additionner avec les lignes par palier: chacune divise par SA population et porte SON fiscal year; their sum is not the resident's deficit. |
Chaque ligne = une entité des comptes officiels (contrôles passés); le calcul de chaque cellule est dans la cellule elle-même quand publié. « Ensemble des administrations (S13) » est l'agrégat du FMI: les lignes « dont » et la municipalité sont DEDANS, ne pas additionner; Σ des « dont » dépasse le S13 (transferts counted deux fois avant élimination). La ligne « Empreinte publique du résident » est la même formule que Dépenses par catégorie (G = T + D): ce n'est PAS une consolidation au sens GFSM, et elle ne se déduit pas des lignes du dessus: dénominateurs et exercices différents. Monnaies locales: conversion USD On the Side-by-side comparison.
Why these rows do not add up
Each tier is counted per capita of its own territory: le fédéral par habitant du pays, la province par habitant de la province, la ville par résident. Additionner trois dénominateurs différents ne donne aucun chiffre réel: c'est pourquoi la somme des soldes ci-dessus (−EUR 2,209) is not the resident's balance (−EUR 2,173). This gap breaks down exactly into four lines: See the calculation, row by row ↑
What "receiving" means: 53% of this spending is services delivered or transfers; the rest is an accounting share
Une dépense nationale divisée par la population du pays n'est pas un service received, même quand le montant par habitant est juste. Chaque cause est classée selon ce qu'elle est RÉELLEMENT pour un résident: la classification dépend de la cause ET du palier qui paie.
46%Individual servicea service consumed individually: actually received, but not equally
39%Non attribuablethere is no basis for determining who benefits
8%Service localdelivered on the city's territory
6%National shareune dépense du pays divisée par sa population: une part comptable, PAS un service received
2%Bien collectifindivisible by nature: no one receives an individual share
0%Versement directmoney paid to households; the amount received depends on eligibility
Fact receipt
Claim Stack: bodies_only
Indicateur du Stack, construit à partir des moyennes par habitant (Union européenne (budget exécuté dans le pays) ÷ 83.6M, Germany - FEDERAL, social security and Local sector ÷ 83.6M, Länder allemands, outside Berlin ÷ 83.6M, Berlin: Land and city merged ÷ 3,685,265). Ce n'est pas la dépense mesurée dans Berlin, ni une consolidation GFSM, ni une facture fiscale personnelle.
No published reconciliation ledger for a Stack total: the participating administrations are shown separately.
- Total Stack combiné: No published reconciliation ledger for a Stack total: the participating administrations are shown separately. (European Union (budget executed in the country) · Germany - FEDERAL, social security and Local sector · German Länder, excluding Berlin · Berlin: Land and city merged)
TAKE THIS PAGE
Les tables displayed ci-dessus, tels qu'ils sont displayed, column source comprise. L'en-tête du fichier porte l'adresse de la page, sa date de publication et la devise active au moment du clic: un tableau exporté sans its provenance becomes an unsourced figure the next time it is opened.
COLOURSfamily « Public finances » la même teinte désigne cette fonction publique partout: onglets, flow diagram, Spending by category, figure cards.intensity = position pale = bottom of the range of countries with figures, full = top. This is a position marker, NOT a score: "high" does not mean "good."light stroke the median of countries with figures, on the position bar.green / amber / grey on the counter tous les indicateurs de la section sont chiffrés / une partie seulement / aucun. The counter is the number of rows with figures on this page.gris no datum. Grey is reserved for a gap and never paints a value: a grey cell is an empty cell, clearly disclosed.
Generated from official
accounts at each publication, mandatory checks: no figure typed by hand;
sections with no connected source are greyed and named, never filled.
coverage & holds
WHERE THE FIGURES COME FROMOpen the official receipt, tier by tier
Each tier is a menu: closed, you read its name, vintage and Population; open, its line items. Each row is one line from the official accounts of un tier: tax, levy, contribution or deficit: divided by the Population of ce tier. National-tier tax ÷ the Population of the whole country is not what a resident of this city pays; a tax the city itself levies ÷ its own Population is closer. Native currency first. Transfers change height because the payer and the recipient do not share a Population: same money, two denominators.
Phone: the line, its kind, the calculation. The source note is on the calculation hover.
European Union (budget executed in the country)4 line items in this tier
| What it is | Nature | Official ÷ Population = /res. | Where the amount comes from |
|---|---|---|---|
| Taxes and levies | revenue | n/d ÷ 83.6 M = 12 | 8.0% of the tier's revenue: structure of the Union budget's revenue 2024 (Commission, REVENUE block: traditional own resources €20.1bn, Member State contributions €121.0bn, other revenue €36.2bn, NGEU borrowing €73.3bn), applied to the Union's spending in the country PRO RATA, NAMED (A17): the Union does not publish which revenue funds which country. 12.6 G€: TOTAL EXPENDITURE Commission 2024, allocated to this Member State. Cash ≠ ESA national accounts. The national contribution (27.4 G€ in the Commission file) STAYS in S13 expenditure (arbitration A16). EUR (Commission source). |
| Grants and transfers received | revenue | n/d ÷ 83.6 M = 73 | 48.3% of the tier's revenue: structure of the Union budget's revenue 2024 (Commission, REVENUE block: traditional own resources €20.1bn, Member State contributions €121.0bn, other revenue €36.2bn, NGEU borrowing €73.3bn), applied to the Union's spending in the country PRO RATA, NAMED (A17): the Union does not publish which revenue funds which country. 12.6 G€: TOTAL EXPENDITURE Commission 2024, allocated to this Member State. Cash ≠ ESA national accounts. The national contribution (27.4 G€ in the Commission file) STAYS in S13 expenditure (arbitration A16). EUR (Commission source). |
| Other and capital | revenue | n/d ÷ 83.6 M = 22 | 14.4% of the tier's revenue: structure of the Union budget's revenue 2024 (Commission, REVENUE block: traditional own resources €20.1bn, Member State contributions €121.0bn, other revenue €36.2bn, NGEU borrowing €73.3bn), applied to the Union's spending in the country PRO RATA, NAMED (A17): the Union does not publish which revenue funds which country. 12.6 G€: TOTAL EXPENDITURE Commission 2024, allocated to this Member State. Cash ≠ ESA national accounts. The national contribution (27.4 G€ in the Commission file) STAYS in S13 expenditure (arbitration A16). EUR (Commission source). |
| Borrowing, financial movements and carried-forward balance (not revenue of the year) | revenue | n/d ÷ 83.6 M = 44 | 29.3% of the tier's revenue: structure of the Union budget's revenue 2024 (Commission, REVENUE block: traditional own resources €20.1bn, Member State contributions €121.0bn, other revenue €36.2bn, NGEU borrowing €73.3bn), applied to the Union's spending in the country PRO RATA, NAMED (A17): the Union does not publish which revenue funds which country. 12.6 G€: TOTAL EXPENDITURE Commission 2024, allocated to this Member State. Cash ≠ ESA national accounts. The national contribution (27.4 G€ in the Commission file) STAYS in S13 expenditure (arbitration A16). EUR (Commission source). |
Germany - FEDERAL, social security and Local sector2 line items in this tier
| What it is | Nature | Official ÷ Population = /res. | Where the amount comes from |
|---|---|---|---|
| PUBLIC REVENUE hors Länder | revenue | 1,429.0 GE ÷ 83.6 M = 17,093 | 1,429.0 GE - S13 less S1312, Eurostat 2024; le secteur local S1313 reste dans ce palier.. S13 less S1312, Eurostat 2024; le secteur local S1313 reste dans ce palier. |
| Deficit (outside Länder) | deficit (borrowing) | 93.7 GE ÷ 83.6 M = 1,121 | 93.7 GE - 2024. 2024 |
German Länder, excluding Berlin2 line items in this tier
| What it is | Nature | Official ÷ Population = /res. | Where the amount comes from |
|---|---|---|---|
| Recettes des Länder, less Berlin | revenue | 558.4 GE ÷ 83.6 M = 6,679 | 558.4 GE - S1312 Eurostat minus Berlin's final revenue (37.0 GE).. S1312 Eurostat minus Berlin's final revenue (37.0 GE). |
| Deficit (Länder outside Berlin) | deficit (borrowing) | 18.5 GE ÷ 83.6 M = 222 | 18.5 GE - 2024. 2024 |
Berlin: Land and city merged2 line items in this tier
| What it is | Nature | Official ÷ Population = /res. | Where the amount comes from |
|---|---|---|---|
| Berlin central-budget revenue | revenue | 37.0 GE ÷ 3,685,265 = 10,044 | 37.0 GE - Haushalts- und Vermögensrechnung 2024, Kernhaushalt; Berlin is un Land-city.. Haushalts- und Vermögensrechnung 2024, Kernhaushalt; Berlin is un Land-city. |
| Deficit (Berlin) | deficit (borrowing) | 3.1 GE ÷ 3,685,265 = 830 | 3.1 GE - spending less revenue 2024.. spending less revenue 2024. |
EU net position 2024 (Commission cash, outside ESA): EU spending in the country 12.6 G€ − national contribution 27.4 G€ = -14.8 G€ (net contributor (national contribution > EU spending in the country)). The national contribution STAYS inside S13 spending (different flow, both named). The EU tier is only Union spending executed in the country. EUR (source Commission). City-state: Berlin is a Land and a municipality. Anti-double-count cut: S13 - S1312, puis S1312 - Berlin, puis Berlin. Each tier is divided by ITS Population. Berlin's budget is the final 2024 account (Haushalts- und Vermögensrechnung 2024, Kernhaushalt); the 6.5 % functional prorata is named, never presented as a published datum.
Eurostat gov_10a_main/gov_10a_exp S13 and S1312 2024; Berlin Drs. 19/2681.