Kiadások átláthatósága

In the 2025 Wahl-O-Mat, CDU/CSU explicitly committed to keeping the existing Rente nach 45 Beitragsjahren. The government-commissioned Rentenkommission reported on June 23, 2026, recommending abolition of this rule and its replacement with a narrower Schutzzeitrente for health-limited long-term contributors. On June 25, 2026, Chancellor Merz stated in the Bundestag Regierungsbefragung that the government would implement all 33 commission recommendations 'in vollem Umfang,' including raising the retirement age beyond 67.

FDP Finance Minister Christian Lindner accepted the continuation of debt brake suspensions through emergency escape clauses in 2021-2023 while in government, despite the FDP's categorical pre-election support for the Schuldenbremse. When the BVerfG struck down the KTF transfer in November 2023, Lindner reasserted the FDP's fiscal discipline position. The coalition collapsed on November 6, 2024 when Scholz dismissed Lindner over his refusal to suspend the debt brake for the 2025 budget gap.

The Gruene demanded a Vermoegensteuer starting at 2 million EUR per person. Like the SPD, they dropped this demand during coalition negotiations with the FDP. No wealth tax legislation was introduced during WP20.

The SPD explicitly campaigned on a moderate increase of the Spitzensteuersatz to finance tax relief for the majority. The coalition agreement (April 9, 2025) provides for lower income taxes for 'small and medium incomes' but no changes to the top marginal rate. The CDU/CSU position against any tax increases prevailed entirely. Corporate tax will be gradually reduced starting 2028 -- the opposite direction from the SPD's campaign platform.

The Ampel coalition, led by SPD Chancellor Scholz, retroactively reallocated 60 billion EUR in unused COVID emergency credit authorizations from 2021 into the KTF for later use, effectively circumventing the debt brake. The Bundesverfassungsgericht ruled this unconstitutional on November 15, 2023 (2 BvF 1/22), finding it violated the principles of annuality and yearly applicability. The ruling created a 60 billion EUR budget gap and precipitated the Ampel coalition crisis that ultimately led to its collapse.