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Germany 1949 (rev. 2012)
3. Federal laws relating to taxes the revenue from which accrues wholly or in part
to the Länder or to municipalities (associations of municipalities) shall require
the consent of the Bundesrat.
Article 106: [Apportionment of tax revenue and yield of fiscal monopolies] •
Subsidiary unit government
1. The yield of fiscal monopolies and the revenue from the following taxes shall
accrue to the Federation:
1. customs duties;
2. taxes on consumption insofar as they do not accrue to the Länder pursuant
to paragraph (2), or jointly to the Federation and the Länder in accordance
with paragraph (3), or to municipalities in accordance with paragraph (6) of
this Article;
3. the road freight tax, motor vehicle tax, and other taxes on transactions
related to motorised vehicles;
4. the taxes on capital transactions, insurance and bills of exchange;
5. non-recurring levies on property and equalisation of burdens levies;
6. income and corporation surtaxes;
7. levies imposed within the framework of the European Communities.
2. Revenue from the following taxes shall accrue to the Länder:
1. the property tax;
2. the inheritance tax;
3. the motor vehicle tax;
4. such taxes on transactions as do not accrue to the Federation pursuant to
paragraph (1) or jointly to the Federation and the Länder pursuant to
paragraph (3) of this Article
