SCHLESWIG-HOLSTEINISCHER LANDTAG Drucksache 18/2371 
18. Wahlperiode 2014-10-24 

Kleine Anfrage 
 

der Abgeordneten Petra Nicolaisen (CDU) 
 

und 
 

Antwort 
 

der Landesregierung – Minister für Inneres und Bundesangelegenheiten 
 

Weiterleitung von Mitteln zur Entlastung der kommunalen Haushalte durch das 
Land 

 
 

 1. Wie hoch wird nach Prognose der Landesregierung für jede einzelne 
Kommune in Schleswig-Holstein und insgesamt der erhöhte Anteil an der 
Umsatzsteuer im Haushaltsjahr 2015 im Vergleich zum Haushaltsjahr 2014 
ausfallen? 
 
Antwort: 
Für das laufende Jahr nimmt das Ergebnis der Steuerschätzung vom Mai 
2014 einen Gemeindeanteil an der Umsatzsteuer in Höhe von 104 Mio. Euro 
an.  
 
Für das Jahr 2015 wird nach der Steuerschätzung ein Aufkommen in Höhe 
von 108 Mio. Euro erwartet.  
 
Der vom Bundeskabinett am 20. August 2014 beschlossene Gesetzentwurf 
zur weiteren Entlastung von Ländern und Kommunen ab 2015 und zum 
quantitativen und qualitativen Ausbau der Kindertagesbetreuung sieht eine 
Erhöhung des Kommunalanteils an der Umsatzsteuer im Umfang von 
500 Mio. Euro in 2015 vor. Nach Berechnungen des Finanzministeriums auf 
Basis der Steuerschätzung Mai 2014 führt eine solche Erhöhung für die 
schleswig-holsteinischen Kommunen insgesamt zu einer Erhöhung gegenüber 
2014 in Höhe von 13,2 Mio. Euro (nach KFA). 
 
Die kommunenbezogene Auflistung ist als Anlage 1 beigefügt. 

 



Drucksache 18/2371 Schleswig-Holsteinischer Landtag - 18. Wahlperiode 

 

2 

 2. Wie hoch werden für die einzelnen Landkreise und kreisfreien Städte und 
insgesamt in Schleswig-Holstein die erhöhten Erstattungsquoten nach § 46 
Absatz 5 SGB II im Haushaltsjahr 2015 im Vergleich zum Haushaltsjahr 2014 
ausfallen? 
 
Antwort: 
Der Bund beteiligt sich ab dem Jahr 2014 nach § 46 Absatz 5 SGB II 
zweckgebunden mit 27,6 % an den von den kommunalen SGB II-Trägern 
(Kreise und kreisfreie Städte) zu tragenden Leistungen für Unterkunft und 
Heizung gemäß § 22 Absatz 1 SGB II (KdU). Nach dem in der Antwort zu 
Frage 1 aufgeführten Gesetzentwurf der Bundesregierung soll die 
Erstattungsquote um 3,7 %-Punkte erhöht werden. Die Quote soll demnach 
für die kommenden drei Jahre auf 31,3% steigen. 

 
 3. Werden aufgrund oder anlässlich der unter 1. und 2. genannten erhöhten 

Bundesmittelzuweisungen bisher bestehende Zuweisungen des Landes an 
die Kommunen erhöht, reduziert oder anderweitig verändert und wenn ja, 
welche und in welchem Umfang? 
 
Antwort: 
Nein. Jedoch ist mittelbar zu berücksichtigen, dass die Einnahmen (IstAufkommen
) der Gemeinden die Grundlage für die Verteilung der 
Finanzausgleichsmasse nach dem Finanzausgleichsgesetz bilden. Da eine 
Einnahmeerhöhung beim Kommunalanteil an der Umsatzsteuer nicht 
gleichmäßig pro Einwohner erfolgt, ergeben sich zwischen den Kommunen 
Veränderungen bei der Zuweisungshöhe im Rahmen des kommunalen 
Finanzausgleichs für das Jahr 2016. 
 

 



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	18-2371-Antwort-KA441a
	18-2371-Anlage-Schlüssel USt Aufbereitung