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EnglischGG 106. 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 : 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 . 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 . 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 .