Analyses of legislative proposals

The additional tax burden due to bracket creep has had to be compensated annually since 2023. To this end, the thresholds for the tax brackets must be adjusted by two thirds of the relevant inflation rate. The volume corresponding to the remaining third is to be compensated annually through legislated discretionary measures. The Budget Office's analysis presents the procedure planned for 2025 to compensate for the remaining third and examines the financial impact and distributional effects of the discretionary measures.

The analysis is available only in German.

On February 27, 2024, the Federal Government presented an economic stimulus package for residential construction with a total volume of around 2.5 billion Euros in response to the weak performance of the construction sector. Large parts of the stimulus package were adopted in the National Council session on March 20, 2024. This analysis provides an overview of several individual measures included in the stimulus package and their financial impact. In addition, it outlines the factors influencing the performance of the construction sector and presents the expenditures of the Federal Provinces on housing subsidies, as well as revenues from the housing subsidy contribution.

The analysis is available only in German.

The present government proposals serve to implement the fiscal equalization pact starting in 2024. A new Future Fund (1.10 billion Euros annually, increasing from 2024 onwards) will provide funding for early childhood education, housing and renovation, as well as for environmental and climate initiatives. In the care sector, the Care Fund will be increased to 1.10 billion Euros and adjusted annually for inflation. In the healthcare sector, the target-based management system will be continued and further developed. Additional funds will be made available for outpatient care and primary care providers, among others.

The analysis is available only in German.