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I think vacations can be both a luxury and a necessity. A vacation becomes a luxury when you don't see it as relaxation or other added value, but instead it becomes a status symbol to fly so and so often to expensive and fancy places just so you can show off on social media or impress your colleagues.

And for low-income families in particular, I think it would be important to make social benefits available for vacations too.

Otherwise... I'm not used to going on vacation every year, I haven't grown up that much either. I mainly vacation on balconies or at festivals, I don't drink alcohol and I don't smoke either.
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@Metis But where would you draw the (realistic) line? :)

For example, my cousin (a single parent with no child support) says that the clichéd club hotel vacation in Egypt or Morocco ends up being cheaper for her and her 2 children than going to the Harz Mountains for a long weekend. (To put it exaggeratedly.)

But I know that in the past, this vacation allowance for lower incomes also stipulated which countries you could go to and how much it could cost.
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@Staatsmann To be honest, I don't know whether price should still be the decisive criterion. Precisely because a domestic vacation in Germany can cost as much or more than a vacation abroad.
I would rather say what the purpose of the vacation should be, what you want to do. For example, visiting museums or something like that, showing the children other nations, blah blah blah. Does it have to be in a 4 or 5 star hotel? No, it can also be in less luxurious or expensive places.