Distribution of powers regarding tax laws |
Distribution of powers regarding tax laws |
Article 105[Distribution of powers regarding tax laws]
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| (1) The Federation shall have exclusive power to legislate with respect to customs duties and fiscal monopolies.
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| (2) The Federation shall have concurrent power to legislate with respect to all other taxes the revenue from which accrues to it wholly or in part or as to which the conditions provided for in paragraph (2) of Article 72 apply.
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| (2a) The Länder shall have power to legislate with regard to local taxes on consumption and expenditures so long and insofar as such taxes are not substantially similar to taxes regulated by federal law. They are empowered to determine the rate of the tax on acquisition of real estate.
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| (3) Federal laws relating to taxes the revenue from which accrues wholly or in part to the Länder or to municipalities (associations of municipalities) shall require the consent of the Bundesrat.
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