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BGB 558c. 5 The Federal Government is authorised , by statutory order issued with the approval of the Federal Council [ Bundesrat ] , to issue provisions on the detailed contents and on the procedure for drawing up and adjusting lists of representative rents .
GG 115. 2 Revenues and expenditures shall in principle be balanced without revenue from credits . This principle shall be satisfied when revenue obtained by the borrowing of funds does not exceed 0. 35 percent in relation to the nominal gross domestic product . In addition , when economic developments deviate from normal conditions , effects on the budget in periods of upswing and downswing must be taken into account symmetrically . Deviations of actual borrowing from the credit limits specified under the first to third sentences are to be recorded on a control account ; debits exceeding the threshold of 1. 5 percent in relation to the nominal gross domestic product are to be reduced in accordance with the economic cycle . The regulation of details , especially the adjustment of revenue and expenditures with regard to financial transactions and the procedure for the calculation of the yearly limit on net borrowing , taking into account the economic cycle on the basis of a procedure for adjusting the cy cle together with the control and balancing of deviations of actual borrowing from the credit limit , requires a federal law . In cases of natural catastrophes or unusual emergency situations beyond governmental control and substantially harmful to the states financial capacity , these credit limits may be exceeded on the basis of a decision by a majority of the Bundestags Members . The decision has to be combined with an amortisation plan . Repayment of the credits borrowed under the sixth sentence must be accomplished within an appropriate period of time . § Xa .