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=S=> GG 106. 7 An overall percentage of the Land share of total revenue from joint taxes , to be determined by Land legislation , shall accrue to the municipalities or associations of municipalities . In all other respects Land legislation shall determine whether and to what extent revenue from Land taxes shall accrue to municipalities ( associations of municipalities ) .
=S=> 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 .
=S=> GG 106. 9 For the purpose of this Article , revenues and expenditures of municipalities ( associations of municipalities ) shall also be deemed to be revenues and expenditures of the Länder .
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