You only need 50% majority to declare an extraordinary emergency situation ("außergewöhnliche Notsituation", Art. 109 Abs. 3 Satz 2 GG) and then any expenses re

You only need 50% majority to declare an extraordinary emergency situation ("außergewöhnliche Notsituation", Art. 109 Abs. 3 Satz 2 GG) and then any expenses related to the emergency do not fall under the debt brake. The government can just direct government-owned corporations (e.g. Deutsche Bahn) to make new shares and purchase them with fresh money, thus giving the corporation a free cash infusion. Financial transactions are also not covered by the debt brake.