Equalisation of burdens

Equalisation of burdens

Equalisation of burdens

Equalisation of burdens

- Constitution of Germany

Article 120a[Equalisation of burdens]

(1) Laws implementing the equalisation of burdens may, with the consent of the Bundesrat, provide that, with respect to equalisation payments, they shall be executed partly by the Federation and partly by the Länder acting on federal com­mission and that the relevant powers vested in the Federal Government and the competent highest federal authorities by virtue of Article 85 shall be wholly or partly delegated to the Federal Equalisation of Burdens Office. In exercising these powers, the Federal Equalisation of Burdens Office shall not require the consent of the Bundesrat; except in urgent cases, its instructions shall be given to the highest Land authorities (Land Equalisation of Burdens Offices).

(2) The second sentence of paragraph (3) of Article 87 shall not be affected by this provision.


Basic Law of Germany

Preamble
Basic Rights
Federation and the Lander
Bundestag
Bundesrat
Joint Committee
Composition Rules of procedure
Federal President
Federal Government
Federal Legislation
Execution of Federal Laws
Joint Tasks
Judiciary
Finance
State of Defence
Transitional and Concluding Provisions
Constitution Germany Equalisation Of Burdens 2022
Snapshot: tax considerations for private clients in Germany Lexology
Fitch Affirms 11 German Laender at 'AAA'; Outlook Stable Fitch Ratings
[Mission 2023] SECURE SYNOPSIS: 12 November 2022 - INSIGHTSIAS Insights IAS