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constituteproject.org
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Germany 1949 (rev. 2012)
6.
Revenue from taxes on real property and trades shall accrue to the
municipalities; revenue from local taxes on consumption and expenditures shall
accrue to the municipalities or, as may be provided for by Land legislation, to
associations of municipalities. Municipalities shall be authorised to establish the
rates at which taxes on real property and trades are levied, within the
framework of the laws. If there are no municipalities in a Land, revenue from
taxes on real property and trades as well as from local taxes on consumption and
expenditures shall accrue to the Land. The Federation and the Länder may
participate, by virtue of an apportionment, in the revenue from the tax on
trades. Details regarding such apportionment shall be regulated by a federal law
requiring the consent of the Bundesrat. In accordance with Land legislation,
taxes on real property and trades as well as the municipalities' share of revenue
from the income tax and the turnover tax may be taken as a basis for calculating
the amount of apportionment.
•
Municipal government
7.
An overall percentage of the Land share of total revenue from joint taxes, to be
determined by Land legislation, shall accrue to the municipalities or associations
of municipalities. In all other respects Land legislation shall determine whether
and to what extent revenue from Land taxes shall accrue to municipalities
(associations of municipalities).
•
Municipal government
8.
If in individual Länder or municipalities (associations of municipalities) the
Federation requires special facilities to be established that directly result in an
increase of expenditure or in reductions in revenue (special burden) to these
Länder or municipalities (associations of municipalities), the Federation shall
grant the necessary compensation if and insofar as the Länder or municipalities
(associations of municipalities) cannot reasonably be expected to bear the
burden. In granting such compensation, due account shall be taken of
indemnities paid by third parties and financial benefits accruing to these Länder
or municipalities (associations of municipalities) as a result of the establishment
of such facilities.
9.
For the purpose of this Article, revenues and expenditures of municipalities
(associations of municipalities) shall also be deemed to be revenues and
expenditures of the Länder.