Especially in smaller and medium-sized municipalities, services that were previously provided as municipal enterprises within the framework of city budgets are increasingly being offered by municipal enterprises. The associated issues are addressed in the commentary on the municipal enterprise law of Hesse. The advantages are clear, as municipal enterprises must maintain accounting like a business and demonstrate and generate depreciation. The development of assets must always be presented in a municipal enterprise, making hidden subsidies and a "living off the substance" impossible. The regulations of the municipal enterprise law are explained in a clear and practical manner based on their historical development and current case law. Additionally, details regarding public law institutions are presented. The commentary is oriented towards the needs of practice.