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EU fiscal board: Exceptions to new EU fiscal rules put credibility at risk - Finance news and analysis from Global Banking & Finance Review
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EU fiscal board: Exceptions to new EU fiscal rules put credibility at risk

Published by Global Banking & Finance Review

Posted on September 21, 2026

3 min read

· Last updated: September 21, 2026

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EU Fiscal Watchdog: Repeated Exceptions Risk Credibility of New Fiscal Rules

EU Fiscal Board Raises Concerns Over Application of Fiscal Rules

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By Jan Strupczewski

Watchdog Criticism of Discretion and Flexibility

BRUSSELS, Sept 21 (Reuters) - The European Union's fiscal watchdog criticised EU institutions on Monday for using too much discretion and flexibility in applying the EU's new fiscal rules, as markets globally focus on debt sustainability because of expectations of a rate-tightening cycle.

The independent European Fiscal Board warned in a report that repeated exceptions to the rules, granted by the Commission and the Council of EU governments to EU countries and designed to gradually bring down debt, risked undermining the credibility of the rules not long ago after they entered into force.

Details of the New Fiscal Rules

Under the rules, which entered into force in April 2024, each EU country agrees an individual, tailor-made annual debt reduction path with the Commission. It has between four and seven years to cut deficit and debt towards the EU's limits of 3% and 60% of gross domestic product respectively.

If the government does not deliver on the agreed path, it has to explain why, or face a disciplinary procedure.

Compliance and Enforcement Issues

"No statements under the comply-or-explain rule ... were issued, and only one country faced procedural consequences in the form of a new excessive deficit procedure," the EFB said, in reference to Bulgaria.

"This contrasts with a shortfall of fiscal outcomes and projections from the recommended expenditure paths. The gap reflects both flexibility under the new rules as well as discretion and forbearance on the part of the Commission and the Council," the EFB said.

Exceptions and Their Implications

The fiscal watchdog said that whenever governments faced pressure to spend more, like on defence or to counter high energy prices, EU institutions agreed to create an exception.

"Every such exception may seem reasonable from a political perspective, but rules are judged in the accumulation of precedent, and a framework that bends with each new shock risks losing its ultimate purpose," said EFB Chair Pieter Hasekamp.

National Escape Clauses (NECs)

The exemptions, first offered in March 2025, take the form of National Escape Clauses (NECs), which allow temporary departures from fiscal targets to accommodate higher spending. One was used for defence, and another, in 2026, to cover some energy-resilience measures.

Economic Context and Fiscal Outcomes

The criticism comes as EU countries face mounting pressure to increase spending on defence, energy security and the green transition while also coping with rising debt servicing costs after years of elevated borrowing.

Trends in Debt and Fiscal Positions

The report found that, despite stronger-than-expected economic growth in 2025, fiscal positions across the EU improved far less than envisaged in countries' fiscal plans. EU government debt rose to 82% of GDP in 2025 from 81% a year earlier, according to Eurostat, and the Commission forecasts it will exceed 84% in 2026.

(Reporting by Jan Strupczewski; Editing by Aidan Lewis)

Key Takeaways

  • Despite the reformed rules entered in April 2024 mandating tailored debt-reduction paths, only Bulgaria faced a formal excessive deficit procedure, highlighting lax enforcement and over-reliance on flexibility (ecb.europa.eu).
  • National Escape Clauses (NECs) were activated—for defence in 2025 and later for energy resilience—granting temporary fiscal leeway; but the EFB cautions that normalizing such exceptions undermines rule credibility (commission.europa.eu).
  • Eurostat data shows EU government debt rose to ~81.7% of GDP in 2025, with projections pointing to over 84% in 2026—raising concerns about debt sustainability despite exceptions (ec.europa.eu).

References

Frequently Asked Questions

What concerns did the European Fiscal Board raise about the new EU fiscal rules?
The European Fiscal Board warned that repeated exceptions and flexibility in applying the new EU fiscal rules threaten to undermine their credibility.
What are National Escape Clauses (NECs) in the context of EU fiscal policy?
National Escape Clauses (NECs) allow temporary departures from EU fiscal targets to accommodate higher government spending, such as on defence or energy.
How have recent exceptions impacted EU government debt levels?
Despite economic growth, fiscal positions improved less than planned and EU government debt rose from 81% to 82% of GDP in 2025, with forecasts above 84% in 2026.
What happens if EU countries fail to meet agreed debt reduction paths?
Countries must explain non-compliance under the comply-or-explain rule or face disciplinary procedures such as the excessive deficit procedure.
Why are EU countries making exceptions to fiscal rules?
Exceptions are made to address pressures for higher spending on defence, energy security, and the green transition while managing rising debt costs.

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