Road construction lump sums; determination

Following the abolition of road improvement contributions, the municipalities are supported in road improvement measures with new state allocations in the form of road improvement lump sums.

Municipalities receive lump-sum allocations in the form of road improvement grants for road improvement measures within the meaning of Art. 5 para. 1 sentence 3 clause 1 of the Municipal Tax Act (improvement or renewal of local roads, restricted public roads, parts of local thoroughfares for which the municipalities are responsible and street lighting). The funds may also be used for investment measures on development facilities for which at least 25 years have passed since the start of initial technical construction on April 1, 2021.

The funds for the road expansion lump sums are distributed according to the ratio of settlement areas; the relevant settlement areas are taken from the statistical report "Area survey by type of actual use" of the Bavarian State Office for Statistics, which is updated annually.

The minimum lump sum is EUR 10,000.

The State Office for Statistics (assessment authority) is responsible for setting the road expansion allowances.

The State Office for Statistics determines the road expansion allowances. The funds are paid out on July 1 of each year.