An important element in the debate on the hollowed State is the extent to which the subsidiary idea caused a decrease in dominance of the central State and lead to a multifaceted process of decentralisation. A case in point is the recent regionalisation of the competency to organise local government in Belgium. Based on Page and Goldsmith’s three dimensions in intergovernmental relations between central and local government (functions, discretion and access), we test the discourse of the reform of the local government in Flanders to its practice. It is argued that the principles of a subsidiary founded municipal autonomy, a growing fiscal and functional discretion and a personal disentanglement of local and central decision-makers was inspired by northern European models of government relations. These, however, are only partially being confirmed by the praxis of the reforms, as the main principles of the existing southern European models persist.