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This study focuses on the system of functions in the local government of Germany. First, this study critically analyzes the historical development of the system of functions and its actual state in Germany. Second, some suggestions for reforms in the system of functions in the local government of Korea are presented. The local government functions in Germany are classified into two large groups: self-governing functions and delegated functions from the central government. The latter is classified into two groups: functions which are delegated to the local government itself and functions which are delegated to a local government agency. he Korean system of functions in the local government is influenced by this traditional German system. This system of functions is dualistic. After World War Ⅱ, a new system of functions in the local government was introduced in some German states (Land): All functions of the local government became a self-governing function. This article suggests the monistic system for reforms in Korea.