Abstract EN:

The systeme of funding of political parties in the german federal republic has been initiated by the constitutionnal court and reinforced by the legislator in 1967 and 1983. The parties get substantial public and private subsidies. The law encourages tax deductions to the parties and requires the identification of donors of gifts larger than 20. 000 dm. The law requires the annual disclosure of party income, expenditure and property at every level of its organization. However on a long term trend all theses financial contributions have been inadequate to provide a regular and sufficient funding. The parties have to face an increase of their expenditure and costs. Moreover in spite of the new rules concerning the disclosure of the accounts, the reports of these accounts the parties have to present each year don't cover all the funds they get. The purposes assigned to the legislation of fundraising and disclosure of the accounts have been reached in part but we have to admit that in that matter the legislation encounters many conceptual and practical obstacles.