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BGB 436. 2 The seller of a plot of land is not liable for the land being free from other public levies and other public charges that are not suitable to be entered in the Land Register .
GG 106. 1 The yield of fiscal monopolies and the revenue from the following taxes shall accrue to the Federation : customs duties ; taxes on consumption insofar as they do not accrue to the Länder pursuant to paragraph ( 2 ) , or jointly to the Federation and the Länder in accordance with paragraph ( 3 ) , or to municipalities in accordance with paragraph ( 6 ) of this Article ; the road freight tax , motor vehicle tax , and other taxes on transactions related to motorised vehicles ; the taxes on capital transactions , insurance and bills of exchange ; non-recurring levies on property and equalisation of burdens levies ; income and corporation surtaxes ; levies imposed within the framework of the European Communities .