In Belgian political rhetoric municipalities are described as the cornerstone of a well-balanced government organization. However, this is not noticeable in the administrative language: municipalities are described as 'subordinate' administrations or 'administrations under tutelage'. Their share in total government expenditure is alarmingly low, 10.8%. The importance of local politics is determined by:- the political will to recognise the municipality as a 'civil society'- the interest in the democratic content of government and the necessity of policy differentiation- the recognition of local government as a laboratory for policy and as a voice of the place community in the national politics. From the perspective of policy-making Belgian municipalities have a mixed profile. First of all, they are 'cultural municipalities': 28.5% of the expenditures are in the educational and cultural sector. Other important expenditures are: roads and utilities (17%) and security (12.8%). Compared to different West-European countries, expenditures for social matters are rather limited (11 %).