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value-added
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BGB 249. 2 Where damages are payable for injury to a person or damage to a thing , the obligee may demand the required monetary amount in lieu of restoration . When a thing is damaged , the monetary amount required under sentence 1 only includes value-added tax if and to the extent that it is actually incurred .
GG 143d. 3 The financial burden resulting from the granting of the consolidation assistance shall be borne equally by the Federation and the Länder , to be financed from their share of the value-added tax . Details shall be regulated by a federal law requiring the consent of the Bundesrat .