The Bundeswehr special fund was established by law in July 2022. In an initial economic plan, a total of 38 projects were listed in five dimensions, covering a financial volume of 100 billion euros. In December 2022, a new economic plan - which was heavily revised after criticism - was approved for the first time in connection with the law on the determination of the federal budget for the 2023 financial year.
The Bundeswehr special fund provided 100 billion euros for the “financing of significant Bundeswehr equipment projects, in particular complex, multi-year measures”. In the first edition of the economic plan, the Federal Ministry of Defense filled the entire financial volume with projects without taking into account the interest to be borne from the special fund. After criticism from the Federal Audit Office, this was taken into account when drawing up the economic plan for the 2023 budget. This meant that the available sum fell to 92 billion euros and later - taking rising interest rates into account - to 87 billion euros.
Daher mussten zahlreiche Vorhaben aus dem Wirtschaftsplan gestrichen werden. Die Zinsbelastung nimmt wegen der langen Laufzeiten einiger Vorhaben möglicherweise noch weiter zu.
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