Tax, law and standards
BHO
Abbreviation for Bundeshaushaltsordnung
In short and in plain language
The BHO is a German law on the federal budget.
It says how federal offices may spend money.
Since July 2026 they may give small orders straight to a firm. They do not need a tender for this.
Definition
The BHO is the Bundeshaushaltsordnung, the German Federal Budget Code. It governs how the federal government draws up and executes its budget; ministries, federal authorities and other federal bodies manage their funds under it. Section 55 BHO sets out how these bodies award contracts: since July 1, 2026 they may procure services up to an estimated contract value of 50,000 euros excluding VAT without a procurement procedure (direct award), but must still act economically and efficiently.