Overview

• The 2026 plan shifts a further ten percentage points of the pension costs to the federal level, after the Bund moved from 40% to 50% in 2021.
• Finance Ministry data indicate Länder payments will remain at roughly €2.29–€2.3 billion in both 2026 and 2027.
• States are contributing €2.63 billion this year to fund the Zusatzversorgung and Sonderversorgung schemes.
• The burden is divided by formula: Saxony 29.3%, Brandenburg 18.5%, Saxony-Anhalt 15.5%, Thuringia 15.3%, Mecklenburg-Vorpommern 11.4% and Berlin 10%.
• Opposition and state representatives, including Linke lawmaker Dietmar Bartsch, urge the federal government to take over the full cost rather than proceed in steps.