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EnglischGG 107. 1 Revenue from Land taxes and the Land share of revenue from income and corporation taxes shall accrue to the individual Länder to the extent that such taxes are collected by finance authorities within their respective territories ( local revenue ) . Details regarding the delimitation as well as the manner and scope of allotment of local revenue from corporation and wage taxes shall be regulated by a federal law requiring the consent of the Bundesrat . This law may also provide for the delimitation and allotment of local revenue from other taxes . The Land share of revenue from the turnover tax shall accrue to the individual Länder on a per capita basis ; a federal law requiring the consent of the Bundesrat may provide for the grant of supplementary shares not exceeding one quarter of a Land share to Länder whose per capita income from Land taxes , from income and corporation taxes and from taxes under Article 106b ranks below the average of all the Länder combined ; with respect to the tax on the acquisition of real estate , the capacity to generate revenue shall be considered .