Tax & Finance

#BGBl. 2025 I Nr. 247Law on the Implementation of Article 109 Paragraph 3 Sentence 6 and 7 of the Basic Law and on the Amendment of Other Laws

🇩🇪Germany··Other·High Impact·Gazette #247·View source ↗

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🇬🇧 English

This German federal law implements the provisions of Article 109(3) sentences 6 and 7 of the Basic Law (Grundgesetz), which relate to the management of the federal budget, debt brake mechanisms, and exceptions during exceptional emergencies. It establishes detailed procedural rules, oversight mechanisms, and criteria for when the federation may exceed structural deficit limits. The law also amends several related statutes in the areas of public finance, budgetary control, and European Union coordination. Published in the Federal Law Gazette (BGBl. I Nr. 247) on 23 October 2025, it was drafted under the lead of the Federal Ministry of Finance and entered into force following its adoption on 20 October 2025.

AI-generated summary. May contain errors. Refer to official sources for legal decisions.

Key Changes

  • Implements detailed rules for Article 109(3) sentences 6 and 7 of the German Basic Law regarding exceptions to the debt brake
  • Establishes procedural requirements and oversight mechanisms for exceeding structural deficit limits during exceptional emergencies
  • Amends multiple existing laws concerning federal budgetary control and EU fiscal coordination

+ 3 more changes with Pro

Affected Parties

Federal Government of GermanyFederal Ministry of Finance+4 more…

Tags

debt brake,federal budget,Grundgesetz