You can currently travel (and return) freely to loads of places without a vaccination, a test, or a document, or anything. Seems a bit disingenuous not to mention that.
Also, PCR tests are available for way less than 120 EUR.
That's not to say the past year wasn't particularly difficult to families with children and young people in general.
Italy, for one! If you ride by car, you don't need anything; going by train, you'll need an antigen test, which you could do in Munich, for free, before boarding the next train heading to the Brenner pass. On your way back, you don't need a test either way.
Sorry, I was wrong -- I thought you can freely travel to e.g. Austria, but you do in fact need to provide a PCR test or be vaccinated on arrival (just not on return). So the list may just be three countries, the Netherlands, Spain and Croatia. Mea culpa.
At least Germany itself has lots of nice and diverse holiday destinations. That's what we're doing this year.
Also, PCR tests are available for way less than 120 EUR.
That's not to say the past year wasn't particularly difficult to families with children and young people in general.