The German sustainability strategy contains a total of three indicators on fiscal policy. All three indicators refer to the so-called convergence rules of the Maastricht Treaty of 1992 and the European Stability and Growth Pact of 1997. The indicator described here measures the government financial balance (deficit or surplus) of the federal, state and local governments in relation to gross domestic product. In addition, other government institutions such as social security are taken into account. The calculation of GDP and the government financing balance is prescribed by the European System of Accounts (ESA) and is carried out by the Federal Statistical Office.

According to the Maastricht Treaty, the target value is to keep new borrowing below 3% of gross domestic product. Since 2009, the limit on net borrowing of 0.35% of gross domestic product has been part of the German constitution. According to the Federal Ministry of Finance, the German states will be subject to the requirement that no new debt may be taken on from 2020.

For indicators without a set baseline by the German Sustainability Strategy, 2030Watch uses the 2008 baseline of the EU 2020 Strategy.

This is an official indicator of the German Sustainability Strategy.