COMMISSION STAFF WORKING DOCUMENT Analysis of the recovery and resilience plan of Germany Accompanying the document Proposal for a COUNCIL IMPLEMENTING DECISION amending Implementing Decision (EU) (ST 10158/21 INIT; ST 10158/21 ADD 1) of 13 July 2021 on the approval of the assessment of the recovery and resilience plan for Germany

Table of Contents

• 1. Executive summary 3
• 2. Objectives of the modification of the plan 4
• 3. Summary of the assessment of the plan 8
• 3.1. Comprehensive and adequately balanced response to the economic and social situation 8
• 3.2. Link with country-specific recommendations and the European Semester 10
• 3.3. Growth potential, job creation, economic, institutional and social resilience, European Pillar of Social Rights, mitigating the impact of the crisis, and social territorial cohesion and convergence 11
• 3.4. The principle of ‘do no significant harm’ 11
• 3.5. Green transition 12
• 3.6. Digital transition 13
• 3.7. Lasting impact of the plan 13
• 3.8. Milestones, targets, monitoring and implementation 13
• 3.9. Costing 14
• 3.10. Controls and audit 16
• 3.11. Coherence 17
• 3.12. REPowerEU 18
• 3.13. Cross-border or multi-country dimension or effect 19
• ANNEX I: Climate tracking and digital tagging 21