Maximum and reasonable credit amount

Parental allowance is 67% of the net income of the 12 months before birth, maximum 1,800 EUR. Parental allowance is subject to the progression clause, i.e. it is added to the taxable income as wage replacement income in the tax return to determine a new, higher tax rate, with which the taxable income is then taxed.

Then both full-time? Have fun, you are imagining it very simply with a 1-year-old. Should the toddler go to daycare for 10 hours daily? That only works where it is absolutely necessary for financial reasons.
For the second child, the parental allowance is lower because one has gone part-time. And with 2 children 2 years apart, you can completely forget about full-time.

My opinion. If you plan with this income that both kids have to be in daycare, preschool, or school/after-school care for 8-10 hours daily... you better not build a house or build a much smaller one. I am definitely a big supporter of children going to such facilities and meeting other children for 6, 7 hours... but please not 8-10 hours daily so that it can be a villa instead of a normal house.

I think the approach is good - it was actually my suggestion at the same time. What is the alternative if the usual market price is as it is? The purchase prices paid now will then be included in the next adjustments of the standard land value and just like that, the standard land value 2026/2027 is the purchase price of today. The values are always a reflection of the past and based on averages.

I am just really amazed that the standard land value is supposed to increase by 30% in 2-3 years.

Then my assumption is correct, that 1 million (land 400k + house 600k) is still too much for us at the moment..

Net salaries of 7.5k for still relatively young civil servants are not necessarily secure in the long term given ongoing deindustrialization and economic weakness......