Anonymous

5.
the beer tax;
 
6.
the tax on gambling establishments.

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constituteproject.org
PDF generated: 26 Aug 2021, 16:29
Page 49
Germany 1949 (rev. 2012)
3.
Revenue from income taxes, corporation taxes and turnover taxes shall accrue
jointly to the Federation and the Länder (joint taxes) to the extent that the
revenue from the income tax and the turnover tax is not allocated to
municipalities pursuant to paragraphs (5) and (5a) of this Article. The Federation
and the Länder shall share equally the revenues from income taxes and
corporation taxes. The respective shares of the Federation and the Länder in the
revenue from the turnover tax shall be determined by a federal law requiring
the consent of the Bundesrat. Such determination shall be based on the
following principles:
 
1.
The Federation and the Länder shall have an equal claim against current
revenues to cover their necessary expenditures. The extent of such
expenditures shall be determined with due regard to multi-year financial
planning.
 
2.
The financial requirements of the Federation and of the Länder shall be
coordinated in such a way as to establish a fair balance, avoid excessive
burdens on taxpayers, and ensure uniformity of living standards
throughout the federal territory.
•
Mentions of social class
 
In determining the respective shares of the Federation and the Länder in the
revenue from the turnover tax, reductions in revenue incurred by the Länder
from 1 January 1996 because of the provisions made with respect to children in
the income tax law shall also be taken into account. Details shall be regulated by
the federal law enacted pursuant to the third sentence of this paragraph.
4.
The respective shares of the Federation and the Länder in the revenue from the
turnover tax shall be apportioned anew whenever the ratio of revenues to
expenditures of the Federation becomes substantially different from that of the
Länder; reductions in revenue that are taken into account in determining the
respective shares of revenue from the turnover tax under the fifth sentence of
paragraph (3) of this Article shall not be considered in this regard. If a federal law
imposes additional expenditures on or withdraws revenue from the Länder, the
additional burden may be compensated for by federal grants pursuant to a
federal law requiring the consent of the Bundesrat, provided the additional
burden is limited to a short period of time. This law shall establish the principles
for calculating such grants and distributing them among the Länder.
5.
A share of the revenue from the income tax shall accrue to the municipalities, to
be passed on by the Länder to their municipalities on the basis of the income
taxes paid by their inhabitants. Details shall be regulated by a federal law
requiring the consent of the Bundesrat. This law may provide that municipalities
may establish supplementary or reduced rates with respect to their share of the
tax.
•
Municipal government
5a. From and after 1 January 1998, a share of the revenue from the turnover tax
shall accrue to the municipalities. It shall be passed on by the Länder to their
municipalities on the basis of a formula reflecting geographical and economic
factors. Details shall be regulated by a federal law requiring the consent of the
Bundesrat.

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