Article 120: [Occupation costs - Burdens resulting from the war] 1. The Federation shall finance the expenditures for occupation costs and other
internal and external burdens resulting from the war, as regulated in detail by
federal laws. To the extent that these war burdens were regulated by federal
laws on or before 1 October 1969, the Federation and the Länder shall finance
such expenditures in the proportion established by such federal laws. Insofar as
expenditures for such of these war burdens as neither have been nor will be
regulated by federal laws were met on or before 1 October 1965 by Länder,
municipalities (associations of municipalities), or other entities performing
functions of the Länder or municipalities, the Federation shall not be obliged to
finance them even after that date. The Federation shall be responsible for
subsidies toward meeting the costs of social security, including unemployment
insurance and public assistance to the unemployed. The distribution of war
burdens between the Federation and the Länder prescribed by this paragraph
shall not be construed to affect any law regarding claims for compensation for
consequences of the war.
•
State support for the unemployed
2. Revenue shall pass to the Federation at the time it assumes responsibility for the
expenditures referred to in this Article.
Article 120a: [Equalisation of burdens] 1. Laws implementing the equalisation of burdens may, with the consent of the
Bundesrat, provide that with respect to equalisation payments they shall be
executed partly by the Federation and partly by the Länder acting on federal
commission, and that the relevant powers vested in the Federal Government
and the competent highest federal authorities by virtue of Article 85 shall be
wholly or partly delegated to the Federal Equalisation of Burdens Office. In
exercising these powers, the Federal Equalisation of Burdens Office shall not
require the consent of the Bundesrat; except in urgent cases, its instructions
shall be given to the highest Land authorities (Land Equalisation of Burdens
Offices).