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GG 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 .
GG 106. 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 .
GG 106. 8 If in individual Länder or municipalities ( associations of municipalities ) the Federation requires special facilities to be established that directly result in an increase of expenditure or in reductions in revenue ( special burden ) to these Länder or municipalities ( associations of municipalities ) , the Federation shall grant the necessary compensation if and insofar as the Länder or municipalities ( associations of municipalities ) cannot reasonably be expected to bear the burden . In granting such compensation , due account shall be taken of indemnities paid by third parties and financial benefits accruing to these Länder or municipalities ( associations of municipalities ) as a result of the establishment of such facilities .