In the opinion of the Taxpayers' Association, tax money was not used sensibly in numerous places in Lower Saxony and Bremen. The so-called Black Book contains 13 cases from the two federal states, as the Taxpayers' Association announced after the publication of the new edition. The association also speaks of waste in these cases. A selection of the cases in the northwest:
Thalasso Marine Spa in Wangerland: The construction project was intended to become a showcase tourism project for the North Sea community as an oasis of relaxation and well-being. According to the taxpayers' association, the costs rose from 4.6 to 23 million euros and the construction period was extended by four years. This led the community-owned tourism company into bankruptcy. There was initially no reaction from the community.
Bremen Training Fund: The Taxpayers' Association criticizes that the previous costs of 3.1 million euros are “not in an acceptable relationship to the low practical benefit”. The aim of this fund is to financially support companies that provide many training places. However, there are problems with bureaucratic effort, technical difficulties and legal disputes. There was initially no reaction from the Senate.
Frisian Bridge: The structure over the Ems is part of a rail connection to the Netherlands. It was damaged in a ship collision in 2015. The taxpayers' association criticizes the fact that instead of an equivalent replacement for around 30 million euros, a decision was made for "a lifting swing bridge that is unique in Europe and requires complex planning technology" for at least 227 million euros. This also extended construction time. The new building was completed in 2025. There was initially no current reaction from the railway. The project website states that the various variants were examined in terms of, among other things, people, animals and plants, water as well as area and soil.
Café lease: The small town of Ottendorf leased a café in 2017 after its previous operator decided to cease operations. The city subleased the café, but made mistakes in drafting the contract. According to the taxpayers' association, this resulted in damage of 213,000 euros. The administration initially left a request unanswered.
Outdoor swimming pool in Bad Gandersheim: The new building replaced the previous dilapidated outdoor swimming pool in 2023, which was closed in 2017. The natural brine outdoor pool was built with funding for the 2023 State Garden Show. According to the taxpayers' association, the costs climbed from the original two million euros to the final six million euros. Mayor Niklas Kielhorn (SPD), who only came into office after the opening, referred to the increased size of the outdoor pool during construction due to additional showers and toilets or the renovation of the diving tower. The corona pandemic and the Russian invasion of Ukraine would have caused costs to rise further. As the only swimming pool in the city, the outdoor pool is also very important and the number of visitors is increasing.
Black book is controversial
The Taxpayers' Association is a private association that politically advocates, among other things, the efficient use of tax money and solid state finances, i.e. it questions the federal government's new debt and spending. He lobbies for this in the Bundestag and with highly publicized campaigns. The Taxpayers' Association emphasizes that it is politically neutral.
But the so-called Black Book is controversial. One criticism is that it only lists spectacular individual cases, but often ignores their context and does not paint a representative overall picture of tax waste. Authorities and municipalities named therein often defend themselves against the allegations and justify their financial decisions.
