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🇩🇪 Germany

Catalog updated 2026-10-12. Selected source documents, reviewed around elections, budgets and pension-rule changes.

Election watch

Berlin and Mecklenburg-Vorpommern state elections held on 20 September 2026; Berlin's final result was established on 12 October and Mecklenburg-Vorpommern's on 30 September. Next regular federal election cycle: spring 2029.

Berlin's state election committee established the final result on 12 October; Mecklenburg-Vorpommern's committee established its final result on 30 September. No coalition or budget enactment is inferred. These contests do not elect the Bundestag or enact the listed party programmes. The federal cycle remains separate; an early federal election is possible.

Election information source ↗

Election information last checked 2026-10-12. Selected past-election 2026 state programmes, the federal government's FY 2027 draft summary and historical 2025 federal manifestos. Coverage is incomplete. These are not matched, fully costed alternative budgets.

Election proposals at a glance

These are state-level party proposals. They do not replace Germany's national simulator inputs.

Past state election · 20 September 2026; final result established 12 October

Berlin: different spending and funding priorities

Selected party programmes, not equivalent costed budgets. CDU emphasises consolidation; SPD prioritises housing delivery; Greens prioritise climate, transport and housing. No net-cost ranking is justified by the verified material. Other parties are not yet covered.

  • CDU Berlin — Calls for continued consolidation, review of spending, adherence to the debt brake and no increases in taxes directly controlled by Berlin. Prioritises infrastructure, education and security. These are party commitments; no comparable net fiscal total has been verified here.
  • SPD Berlin — Proposes 100,000 new homes with public, cooperative and private providers, a housing programme, faster approvals, a rent register and rent oversight. No fully costed net budget total is verified on this page.
  • Bündnis 90/Die Grünen Berlin — The programme emphasises climate and energy investment, public transport and affordable housing. The publisher links the full programme and topic chapters. No matched net fiscal total is verified in this catalog.
Past state election · 20 September 2026; final result established 30 September

Mecklenburg-Vorpommern: different household-support proposals

CDU proposes energy and home-purchase payments; Greens youth transport and renewable-energy benefits; SPD infrastructure, schools and fee-free childcare; AfD child payments, property-transfer tax cuts and administration savings. Funding horizons, eligibility and joint funding differ: this is not a matched total-budget comparison. Die Linke and other programmes remain gaps. The final election result does not enact these promises.

  • CDU Mecklenburg-Vorpommern — Proposes at least €20 million a year for business digitalisation, a €30 annual energy payment per resident and €15,000 per child towards a first owner-occupied home, alongside a property-transfer-tax reduction. Individual promises are not a verified net budget costing.
  • Bündnis 90/Die Grünen Mecklenburg-Vorpommern — Proposes free public transport through an under-27 Deutschlandticket and lower energy prices for people living near wind and solar installations. These spending and energy-policy commitments are not a complete costed alternative budget.
  • SPD Mecklenburg-Vorpommern — Commits to nearly €2 billion of additional infrastructure investment through the MV-Investitionsplan 2035, maintaining fee-free childcare and reducing group sizes, and more than €1 billion for schools jointly with federal and municipal partners. The infrastructure horizon extends beyond the programme term; joint school funding is not solely new state spending. These are party commitments, not an enacted post-election budget or a verified net fiscal costing.
  • AfD Landesverband Mecklenburg-Vorpommern — Proposes a €3,000 baby payment for citizens with their main residence in the state, paid at birth, age three and age six. Proposes abolishing property-transfer tax on a first owner-occupied home, with the other rate falling from 6% to 5.5%, then 5% a year later. Calls for lower administration costs, merged ministries and a supplementary budget after a financial review. These remain party proposals, not enacted law; no comparable net fiscal total is verified. Federal tax lobbying elsewhere in the programme is not a state power.

Government and alternative plans

Source documents for reference. A party's costing is its own estimate unless identified as independent. Different years, definitions and government levels are not directly comparable. These documents do not automatically change the simulator.

Government summary of draft federal budget · FY 2027; financial plan through 2030

Bundeshaushalt 2027: Für ein starkes und krisenfestes Deutschland ↗

Bundesministerium der Finanzen · Germany — federal · Published 2026-07-06

The cabinet-approved government draft proposes €109.7bn in the defence ministry's own budget, with the Bundeswehr special fund additional. It combines infrastructure and research investment with departmental savings and higher spirits/alcopop and tobacco taxes. This is the ministry's summary of a proposal, not an enacted budget. Special-fund amounts and state programmes must not be treated as comparable national totals. No matched current federal opposition budget is verified.

Sections Sicherheit, Resilienz und Verteidigung; Investitionen; Konsolidierung. Opening paragraph identifies cabinet adoption of the draft.

Last checked 2026-09-21 · publisher summary content reviewed; not a line-by-line review of the full budget

State election programme · 20 September 2026 election

Regierungsprogramm 2026–2031 ↗

CDU Berlin · Berlin — state

Calls for continued consolidation, review of spending, adherence to the debt brake and no increases in taxes directly controlled by Berlin. Prioritises infrastructure, education and security. These are party commitments; no comparable net fiscal total has been verified here.

PDF pp. 91–92, Solide Finanzen

Last checked 2026-09-20

State election programme · 20 September 2026 election

Berlin wieder bezahlbar ↗

SPD Berlin · Berlin — state

Proposes 100,000 new homes with public, cooperative and private providers, a housing programme, faster approvals, a rent register and rent oversight. No fully costed net budget total is verified on this page.

Berlin wieder bezahlbar; programme overview at spd.berlin/wahlprogramm/

Last checked 2026-09-21 · content reviewed

State election programme · 20 September 2026 election

Politik ändern, Berlin bleiben ↗

Bündnis 90/Die Grünen Berlin · Berlin — state

The programme emphasises climate and energy investment, public transport and affordable housing. The publisher links the full programme and topic chapters. No matched net fiscal total is verified in this catalog.

Programme overview and chapters 1–3

Last checked 2026-09-20

State election programme · 2026–2031 programme; 20 September 2026 election; infrastructure horizon 2035

Regierungsprogramm 2026–2031: Aufschwung, Zusammenhalt und Respekt ↗

SPD Mecklenburg-Vorpommern · Mecklenburg-Vorpommern — state

Commits to nearly €2 billion of additional infrastructure investment through the MV-Investitionsplan 2035, maintaining fee-free childcare and reducing group sizes, and more than €1 billion for schools jointly with federal and municipal partners. The infrastructure horizon extends beyond the programme term; joint school funding is not solely new state spending. These are party commitments, not an enacted post-election budget or a verified net fiscal costing.

PDF pp. 3–4: I(1), II(1)–(3); cover for title and programme period

Last checked 2026-09-21 · content reviewed

State election programme · 20 September 2026 election

Wahlprogramm zur Landtagswahl 2026 ↗

CDU Mecklenburg-Vorpommern · Mecklenburg-Vorpommern — state

Proposes at least €20 million a year for business digitalisation, a €30 annual energy payment per resident and €15,000 per child towards a first owner-occupied home, alongside a property-transfer-tax reduction. Individual promises are not a verified net budget costing.

PDF p. 6, Verbindlich für einen Politikwechsel

Last checked 2026-09-20

State election programme · 20 September 2026 election

Klare Kante GRÜN – Für Mensch und Natur in MV ↗

Bündnis 90/Die Grünen Mecklenburg-Vorpommern · Mecklenburg-Vorpommern — state

Proposes free public transport through an under-27 Deutschlandticket and lower energy prices for people living near wind and solar installations. These spending and energy-policy commitments are not a complete costed alternative budget.

Programme preamble and chapters 1–5

Last checked 2026-09-21 · content reviewed

State election programme · 20 September 2026 election; phased tax reductions and child payments through age six

Bereit für die blaue Wende – AfD-Regierungsprogramm zur Landtagswahl 2026 ↗

AfD Landesverband Mecklenburg-Vorpommern · Mecklenburg-Vorpommern — state

Proposes a €3,000 baby payment for citizens with their main residence in the state, paid at birth, age three and age six. Proposes abolishing property-transfer tax on a first owner-occupied home, with the other rate falling from 6% to 5.5%, then 5% a year later. Calls for lower administration costs, merged ministries and a supplementary budget after a financial review. These remain party proposals, not enacted law; no comparable net fiscal total is verified. Federal tax lobbying elsewhere in the programme is not a state power.

Printed pp. 18 and 54–55 (PDF pages 19 and 55–56): Baby-Begrüßungsgeld; Absenkung der Grunderwerbsteuer; Kassensturz und Nachtragshaushalt. Cover supplies the original title.

Last checked 2026-09-24 · selected original programme sections reviewed; no complete net costing verified

Government fiscal collection · See individual publication dates

Federal public finances ↗

Federal Ministry of Finance

Official federal budget and fiscal-policy documents. Federal figures cover a narrower scope than the general-government comparison.

Last checked 2026-09-17

Historical manifesto · 2025 election

Zusammen wachsen ↗

Bündnis 90/Die Grünen

Party programme from the 2025 contest. Policy proposals require separate fiscal assessment.

Last checked 2026-09-17

Historical document archive · Multiple elections

Browse original party manifestos ↗

Manifesto Project · WZB / IfDem

Use the document browser to select a country, party and election year. This is an archive of political programmes, not a set of audited alternative budgets.

Last checked 2026-09-17

Official final election result · 20 September 2026 state election

Landeswahlausschuss hat endgültiges Ergebnis der Wahl zum 20. Abgeordnetenhaus von Berlin festgestellt ↗

Der Landeswahlleiter für Berlin · Berlin — state · Published 2026-10-12

The state election committee established the final result on 12 October. The published seat distribution is Die Linke 45, CDU 33, AfD 29, Greens 25 and SPD 21; the total fell from 158 provisional seats to 153 after a direct-mandate change and fewer compensatory seats. This establishes the election result only: it does not establish a coalition or enact any party's programme.

Opening paragraphs; seat-distribution table; paragraph comparing provisional and final direct mandate and total seat count; linked official final-result page and comparison PDF

Last checked 2026-10-12 · content reviewed

Official final election result · 20 September 2026 state election

Endgültiges Ergebnis der Wahl zum 9. Landtag von Mecklenburg-Vorpommern am 20. September 2026 ↗

Statistisches Amt Mecklenburg-Vorpommern / Landeswahlleitung · Mecklenburg-Vorpommern — state

Official final result established on 30 September. The linked notice is dated for formal Amtsblatt publication on 12 October. Retain the campaign programmes as proposals: the result does not establish a coalition or enact a budget.

PDF p. 1: final result established 30 September and second-vote shares; p. 2: parties eligible for seat allocation; authority page: 30 September committee minutes and final-result link

Last checked 2026-10-01 · content reviewed

Pension eligibility and payments

Selected scheme verified

Statutory pension insurance

Current DRV rules reviewed September 2026

Eligibility age
67 for 1964+; earlier cohorts phased
Payment basis
Earnings points × pension factors

Regular old-age eligibility normally requires the five-year qualifying period. Earlier access has separate contribution and deduction rules. The monthly gross pension multiplies earnings points, access factor, current pension value and pension-type factor; it is not a uniform payment.

Sources checked 2026-09-18. Selected scheme coverage; other schemes and exceptions may apply.

Reference information only. These rules and payments do not change the simulator’s fiscal model or calculate an individual pension entitlement.

Tax starting points

Income tax
14–45% + surcharges
Corporation tax
15.825% + municipal trade tax
VAT / sales tax
19% VAT
Tariffs
Rates depend on the product, origin and trade agreement.

Personal range excludes the zero-rate allowance; sourced schedule is 2025. Solidarity and church taxes may apply. Corporate 15.825% includes the solidarity surcharge; municipal trade tax is additional. Announced later-year reductions are not applied to this reference.

Tax sources checked 2026-09-17. These are headline references; marginal rates apply to income bands, not every unit of income. Payroll contributions and allowances are not included in this compact comparison.

Income tax source · Corporation tax source · WTO tariff schedules

Pension schedules still marked “Not yet verified” are missing verified comparison data, not countries without pensions. Pension entitlements depend on contributions, age, residence and scheme.

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