This study addresses the issue of inbound tourism from Germany to Poland. The analysis of the issue was made on the basis of statistical data of the Local Data Bank of the Central Statistical Office of Poland based on data on the number of German tourists and the number of overnight stays granted to them in individual voivodships.

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According to the Constitution of the Republic of Poland of 1997, a commune is the basic unit of local self-government. The commune realizes its own tasks and commissioned tasks, and its aim is cater to local residents needs.  In both analyzed communes, the main source of expenditure were own tasks. In the balance sheet, the education department had the biggest share in the expenditure of both communes. In particular, these are expenses for kindergartens, primary schools, lower secondary schools and teachers' salaries. Expenditure on physical culture does not significantly affect the balance sheet of communes.

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