The Municipalities need financial security independent of revenue shortfalls and power games in the Länder parliaments. This can only be guaranteed by a clear orientation towards real needs. Michael Thöne discusses the ongoing paradigm shift towards more balanced, objective municipal fiscal equalisation with Jörg Berres, President of the Rhineland-Palatinate Court of Audit, and Patrik Kraulich, Head of Department in the Hessian Ministry of Finance. Moderated by Ulrich Keilmann, Director at the Hessian Court of Audit. Watch the (German) video of the online event of the "Behörden Spiegel" here.