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GG 108. 1 Customs duties , fiscal monopolies , taxes on consumption regulated by a federal law , including the turnover tax on imports , the motor vehicle tax and other transaction taxes related to motorised vehicles as from 1 July 2009 , and charges imposed within the framework of the European Communities shall be administered by federal finance authorities . The organisation of these authorities shall be regulated by a federal law . Inasmuch as intermediate authorities have been established , their heads shall be appointed in consultation with the Land governments .
GG 108. 2 All other taxes shall be administered by the financial authorities of the Länder . The organisation of these authorities and the uniform training of their civil servants may be regulated by a federal law requiring the consent of the Bundesrat . Inasmuch as intermediate authorities have been established , their heads shall be appointed in agreement with the Federal Government .