Sondervermögen – verfassungsmäßige Umgehung der Verfassung?

Legally dependent special funds are experiencing a renewed boom at the federal level. They interfere with the budgetary rights of parliament and therefore require justification. After presenting the 27 existing federal special funds, the question of whether the special funds can also be viewed cumulatively is examined. Viewed collectively, they interfere increasingly with budgetary regulations. The rule-exception principle of Article 110(1) sentence 1 of the German constitution is practically reversed, and the constitution may be circumvented. The study examines whether, for this reason, further requirements should be imposed on the constitutional justification of special funds.