9P9ue

in the revenue from the tax on trades. Details regarding
such apportionment shall be regulated by a federal law
requiring the consent of the Bundesrat. In accordance with
Land legislation, taxes on real property and trades as well
as the municipalities’ share of revenue from the income tax
and the turnover tax may be taken as a basis for calculating
the amount of apportionment.
(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).
(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 fi nancial
benefi ts accruing to these Länder or municipalities (associations
of municipalities) as a result of the establishment of
such facilities.
(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.
Article 106a
[Federal grants for local mass transit]
Beginning 1 January 1996 the Länder shall be entitled to an
allocation of federal tax revenues for purposes of local mass
transit. Details shall be regulated by a federal law requiring
the consent of the Bundesrat. Allocations made pursuant
to the fi rst sentence of this Article shall not be taken into
X. Finance 97