These reforms are a “step in the right direction” towards simplifying the millefeuille territorial (OECD, 2015b). Both Fiance, the United Kingdom and Germany have such competency clauses, which are related to the idea of subsidiarity (that decision making authority should be ascribed to those at the lowest level of government in order to be closer to communities and residents). There are a number of caveats to the clause. For example, in France, subnational governments can take on tasks that are not formally ascribed to them if these tasks are not part of the obligatory responsibilities of another level of government.