Germany

(1) The parties receive funds as partial financing for the activities generally incumbent upon them under the Basic Law. The benchmark for the distribution of state funds is the success that a party achieves among the voters in European, Bundestag and Landtag elections, the sum of its membership and mandate holder contributions as well as the amount of the donations it has raised.
Source: § 18(1), Political Parties Act, 1967 (amended 2018)

(1) The parties receive funds as partial financing for the activities generally incumbent upon them under the Basic Law. The benchmark for the distribution of state funds is the success that a party achieves among the voters in European, Bundestag and Landtag elections, the sum of its membership and mandate holder contributions as well as the amount of the donations it has raised.
(4) Parties are entitled to state funds in accordance with Paragraph 3 Nos. 1 and 3 if, after the final election result of the last European or Bundestag election in each case, at least 0.5 per cent or a state election 1.0 per cent of those valid for the lists Have received votes; for payments pursuant to paragraph 3 sentence 1 number 1 and sentence 2, the party must meet these requirements in the respective election. Parties are entitled to the state funds pursuant to Paragraph 3 No. 2 which, after the final election result, have reached 10 percent of the valid votes cast in an electoral or constituency. Sentences 1 and 2 do not apply to parties belonging to national minorities.
Source: § 18(1, 4), Political Parties Act, 1967 (amended 2018)

The parties receive annually as part of the state partial financing:
- 0.83 euros for each valid vote cast for their respective list or
- 0.83 euros for each valid vote cast for them in an constituency or constituency if a list for that party was not approved in a country, and
- 0.45 euros for each euro that you received as a donation.

(1) The parties receive funds as partial financing for the activities generally incumbent upon them under the Basic Law. The benchmark for the distribution of state funds is the success that a party achieves among the voters in European, Bundestag and Landtag elections, the sum of its membership and mandate holder contributions as well as the amount of the donations it has raised.
3) The parties receive annually as part of the state partial financing
1. 0.83 euros for each valid vote cast for their respective list or
2. 0.83 euros for each valid vote cast for them in an constituency or constituency if a list for that party was not approved in a country, and
3. 0.45 euros for each euro that you received as a donation (paid membership or mandate contribution or legally obtained donation); only allowances of up to 3,300 euros per natural person are taken into account.
In deviation from numbers 1 and 2, the parties receive 1 euro per vote for the up to four million valid votes they each achieved. The amounts mentioned in sentence 1 numbers 1 and 2 and in sentence 2 will increase from 2017 in accordance with paragraph 2 sentences 2 to 5..
Source: § 18(1, 3), Political Parties Act, 1967 (amended 2018)

Source: Political Parties Act, 1967 (amended 2018)

There are no explicit provisions requiring for free or subsidized access to media for candidates.

Source: Political Parties Act, 1967 (amended 2018)

There are no explicit provisions of direct public funding to political parties related to gender equality among candidates.

Source: Political Parties Act, 1967 (amended 2018)

Source: Federal Elections Act, 1993 (amended 2019)

Source: Political Parties Act, 1967 (amended 2018)

Source: Federal Elections Act, 1993 (amended 2019)

(1) Whoever offers, promises or grants another gifts or other benefits in exchange for not voting or for voting in a particular manner incurs a penalty of imprisonment for a term not exceeding five years or a fine.
(2) Whoever demands, allows themselves to be promised or accepts gifts or other benefits in exchange for not voting or voting in a particular manner incurs the same penalty.
Source: § 108b, Criminal Code, 1998 (amended 2019)

Source: Political Parties Act, 1967 (amended 2018)

Source: Federal Elections Act, 1993 (amended 2019)

There are no explicit provisions regarding candidates expenditures.

Source: Political Parties Act, 1967 (amended 2018)

Source: Federal Elections Act, 1993 (amended 2019)

There are no explicit provisions regarding third parties expenditures.

Source: Political Parties Act, 1967 (amended 2018)

Source: Federal Elections Act, 1993 (amended 2019)

Source: Political Parties Act, 1967 (amended 2018)

Source: Federal Elections Act, 1993 (amended 2019

Source: Political Parties Act, 1967 (amended 2018)

Source: Federal Elections Act, 1993 (amended 2019

Source: Political Parties Act, 1967 (amended 2018)

Source: Federal Elections Act, 1993 (amended 2019

(1) The accountability report consists of a profit and loss account based on a statement of income and expenditure in accordance with the provisions of this Act, a related balance sheet and an explanatory part. In compliance with the principles of proper bookkeeping, he provides information on the origin and use of the funds and the assets of the party in accordance with the actual circumstances.

(2) Unless otherwise specified in this law, the commercial law provisions on accounting, in particular regarding the recognition and valuation of assets, apply to all merchants. Accounts, books, balance sheets and reports are to be kept for ten years. The retention period begins at the end of the accounting year.
Source: § 24(1-2), Political Parties Act, 1967 (amended 2018)

Parties only required to differentiate between election and day-to-day costs in their annual financial reports.

(5) The invoice includes:
1. Personnel expenses,
2.  Material expenses
a) ongoing business operations,
b) for general political work,
c) for election campaigns,
d) for asset management including the resulting interest,
e) other interest,
f) business expenses,
g) other expenses,

3. Subsidies to Outlines and
4. Total expenditure according to numbers 1 to 3.
Source: § 24(5), Political Parties Act, 1967 (amended 2018)

Source: Political Parties Act, 1967 (amended 2018)

Source: Federal Elections Act, 1993 (amended 2019)

Source: Political Parties Act, 1967 (amended 2018)

Source: Federal Elections Act, 1993 (amended 2019)

(2) […]The party's accountability report must be submitted to the Federal Party Congress following its publication for discussion.
Source: § 23(2), Political Parties Act, 1967 (amended 2018)

Donors must be identified if contribution larger than EUR 500  and disclosed if value of donations exceeds EUR 10,000 in one year.

(2) The parties are not authorized to accept donations:[…]
6. Donations, insofar as they amount to more than 500 euros in individual cases and whose donors cannot be determined, or which are recognizable as the forwarding of a donation from an unnamed third party;
(3) Donations, membership fees and mandate fees to a party or one or more of its territorial associations, the total value of which exceeds 10,000 euros in a calendar year (accounting year), are to be recorded in the accountability report, stating the name and address of the donor and the total amount of the donation . Donations that exceed the amount of 50,000 euros in individual cases must be reported to the President of the German Bundestag immediately. This publishes the donation promptly as a Bundestag printed matter, stating the donor.
Source: § 25(2-3), Political Parties Act, 1967 (amended 2018)

(1) The accountability report consists of a profit and loss account based on a statement of income and expenditure in accordance with the provisions of this Act, a related balance sheet and an explanatory part. In compliance with the principles of proper bookkeeping, he provides information on the origin and use of the funds and the assets of the party in accordance with the actual circumstances.
(4) The revenue calculation includes:
1. Membership fees,
2. Mandate holder contributions and similar regular contributions,
3. Donations from natural persons,
4. Donations from legal entities,
5. Income from business activities,
5a, Income from investments,
6. Income from other assets,
7. Income from events, distribution of printed matter and publications and other income-related activities,
8. government funds,
9.Other revenue,
10. Subsidies from Outlines and
11.Total income according to numbers 1 to 10.
Source: § 24(1, 4), Political Parties Act, 1967 (amended 2018)

(1) The accountability report consists of a profit and loss account based on a statement of income and expenditure in accordance with the provisions of this Act, a related balance sheet and an explanatory part. In compliance with the principles of proper bookkeeping, he provides information on the origin and use of the funds and the assets of the party in accordance with the actual circumstances.
(5) The invoice includes:
1. Personnel expenses,
2.  Material expenses
a) ongoing business operations,
b) for general political work,
c) for election campaigns,
d) for asset management including the resulting interest,
e) other interest,
f) business expenses,
g) other expenses,

3. Subsidies to Outlines and
4. Total expenditure according to numbers 1 to 3.
Source: § 24(1, 5), Political Parties Act, 1967 (amended 2018)

 President of the Bundestag

(3) The party must submit its accountability report to the President of the German Bundestag by September 30 of the year following the accounting year. […]
Source: § 19a(3), Political Parties Act, 1967 (amended 2018)

(3) The President of the German Bundestag checks in accordance with Section 23a whether the accountability report complies with the provisions of Section Fifth. The result of the test must be included in the report in accordance with paragraph 4.
Source: § 23(3), Political Parties Act, 1967 (amended 2018)

(1) The President of the German Bundestag examines the submitted report for formal and substantive correctness. It determines whether the accountability report complies with the requirements of section five. A renewed examination is only permitted before the deadline specified in Section 24 (2).

(2) If the President of the German Bundestag has specific indications that the information contained in a party's report is incorrect, the latter gives the party concerned the opportunity to comment. He may ask the party to confirm the correctness of his opinion by his auditor or auditing company, sworn accountant or auditing company.
Source: § 23a(1-2), Political Parties Act, 1967 (amended 2018)

(3) The party must submit its accountability report to the President of the German Bundestag by September 30 of the year following the accounting year. The President of the German Bundestag can extend the deadline by up to three months. If a party fails to submit its accountability report by the deadline, it will permanently lose its entitlement to government funds relating to grants (the grant portion will lapse). If a party has not submitted its accountability report by December 31 of the year following the claim year, it will cease to be entitled to state funds for the claim year (expiration of the voting share). The deadlines are respected regardless of the accuracy of the content,if the accountability report corresponds to the structure specified in section 24 and bears the audit opinion in accordance with section 30 (2). The determinations and payments to the other parties remain unchanged.
Source: § 19a(3), Political Parties Act, 1967 (amended 2018)

If a party has accepted donations in violation of Section 25 (2) and has not forwarded them to the President of the German Bundestag in accordance with Section 25 (4), they will be entitled to a claim amounting to three times the amount illegally obtained; Donations already made will be taken into account. If a party has not published donations in accordance with the provisions of this law in the accountability report (section 25 (3)), a claim arises against them in the amount of twice the amount not published in accordance with the provisions of this law. The President establishes the party's obligation to pay the amount through an administrative act. Section 31a (2) to (5) applies accordingly.
Source: § 31c, Political Parties Act, 1967 (amended 2018)

(1) Anyone intending to disguise the origin or use of the party's or property's assets, or to bypass public accountability,
1. causes incorrect information about the party's income or assets in an accountability report submitted to the President of the German Bundestag or submits an incorrect accountability report to the President of the German Bundestag or
2. as a recipient, a donation is broken down into partial amounts and posted or posted or
3. does not forward a donation contrary to Section 25 (1) sentence 3,
is punished with imprisonment of up to three years or a fine. Pursuant to sentence 1, anyone who submits a voluntary declaration for the party pursuant to Section 23b (1) or participates in the submission is not punished.

(2) A prison sentence of up to three years or a fine shall be imposed on anyone who, as an auditor or assistant to an auditor, reports the result of the audit of an accountability report incorrectly, does not disclose significant circumstances in the audit report, or issues an incorrectly confirmed report. If the perpetrator acts for a fee or with the intention of enriching himself or another or harming another, the penalty is a prison sentence of up to five years or a fine.
Source: § 31d, Political Parties Act, 1967 (amended 2018)