This paper introduces a new data set on almost all participatory budgeting processes in Germany since 1998 providing information on the design of the processes and the political, socioeconomic and financial situation of the respective municipality. The data set is based on the database of a NGO website which was merged with information from available studies, municipality websites and the Bertelsmann Foundation so as to obtain data for 132 municipalities (285 observations, Time-Series-Cross-Section structure). The data set can be used to address important research questions by means of (dynamic) aggregate data analyses, nested research designs and a more systematic selection of cases for small-N studies. To illustrate the potentials, problems and needs for improvement of this data set, an aggregate data analysis of participation rates testing hypotheses on the effects of population size, composition of local council, financial situation and institutional design of a participatory budgeting process will be presented.