48. Do political parties have to report on their election campaign finances?

(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)

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