Germany’s Third Voluntary National Review (VNR) to the HLPF 2025

Finances Embedding the SDGs in Germany’s federal budget

The Federal Ministry of Finance and the line ministries use spending reviews to improve the effectiveness and efficiency of public-sector spending. With its 10th (External link) and 11th Spending Reviews (External link), the German Government has forged stronger links between the Sustainable Development Goals and the federal budget.

While the 10th spending review dealt with embedding the SDGs in the budget, the 11th spending review aimed to improve the assessment of effectiveness and efficiency in achieving the SDGs and to ensure that performance budgeting with a focus on sustainability was embedded throughout the budget cycle. These measures are intended to make it possible to more efficiently and specifically direct, review and manage federal spending, for instance on environmental or development projects, so that it promotes attainment of the SDGs.


As at: 17.06.2025