The new EU own resources decision differs fundamentally from its predecessors. With the Corona Reconstruction Fund - Next Generation EU (NGEU) - a new, gigantic solidarity instrument based on shared debt is being created at EU level. Europe is thus taking a decisive step towards the debt and liability union. However, it is only about Corona in the background. Rather, the pandemic serves as a vehicle for large-scale financial redistribution among the EU member states in order to penetrate new EU competencies and promote the green and digital transformation of European economies. These are politically honorable tasks and goals - but there remains an overstepping of competencies that can have serious consequences for donor countries like Germany.