This thesis offers a contribution to the devolution process concerning Wales. The aim to develop recommendations is mainly pursued using a comparative approach. Federalism Reform I (2006) and Federalism Reform I (2009) in Germany provide the starting point and set the initial scope. By looking at the decades of experience provided by a decentralized German state organization, which are reflected in the reforms to a certain degree, and comparing them to the UK situation, recommendations are developed on how the future of Welsh devolution could continue.
After the introduction, the required (legal) historic background is explored to augment a better understanding of the developments in the UK and Germany. Subsequently, the reader is introduced to key features of the German system. In turn, legislative competencies in decentralized states and the financial constitutions are explored. Focus is placed on the distribution of legislative competencies in decentralized systems, using flood defence as a prime example as well as touching upon taxation powers, transference of funds and in particular, the role of borrowing powers. Conclusions are drawn for each topic and recommendations offered. Finally, the conclusion rounds up the findings and puts them into a general context.