Municipality of Tespe (Samtgemeinde* Elbmarsch / Harburg county
/ Lower Saxony).
Its ratio is 3:5. It's a black over red horizontal bicolour with the
coat of arms in the centre of the flag.
Description of coat of arms: The upper part of the shield has a red
fimbriation. The shield is divided per fess. On the base is a silver (=white)
fessy wavy line in a green field meaning the river Elbe within its marches.
The chief shows the gable-side of a typical North German farmhouse. It
has a black roof, red walls and black half-timbering.
Source: I spotted this flag on 29 March 2007 at Fährhaus Tespe.
*A "Samtgemeinde", also called "collective municipality"
is a combination of several municipalities to an administrative community in Lower Saxony.
Klaus-Michael Schneider, 8 Apr 2007