Financial constitutional law

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The financial constitution law of a state regulates the collection of taxes . The principles of state budgetary , asset and debt management and the order of the monetary system also belong to constitutional law in the broader sense . In states , the distribution is in the financial constitutional law fiscal sovereignty between federal and countries regulated.


In the Basic Law for the Federal Republic of Germany , the 10th section ( Articles 104a to 115 GG), entitled Das Finanzwesen , contains constitutional law. These standards are the basis for the individual federal tax laws and for budget law, in particular the Federal Budget Code and the Budget Principles Act .

Collection of taxes

The Federal Republic of Germany is a tax state . The legislature of the Basic Law took it for granted that the state had the right to raise taxes from its citizens ( tax sovereignty ). The tacitly assumed legislative , revenue and administrative sovereignty is distributed in Art. 104a to Art. 108 GG to the federal government, the states and the municipalities .

Tax law sovereignty

The federal government is partly exclusively responsible for tax legislation, partly with priority over the states ( Art. 105 GG). Exclusive federal state jurisdiction exists for local consumption and expense taxes ( Art. 105 Para. 2 a GG), such as dog tax , entertainment tax or second home tax , which, however , can be neglected in terms of amount compared to the revenue from the other types of tax .

The federal government has exclusive legislation on customs duties and financial monopolies. The main other taxes are subject to competing legislation , insofar as the federal government is entitled to all or part of these taxes. Federal laws on taxes, the revenue of which flows in whole or in part to the federal states or the municipalities (municipal associations), require the approval of the Federal Council .

Tax revenue sovereignty

The tax revenue , according to Art. 106 distributed to federal, state and local authorities.

The federal government is entitled to the income from the financial monopolies and the following taxes ( federal taxes ):

The federal states are entitled to the following taxes (state taxes ):

Only the municipalities are entitled to the following tax revenues ( municipal taxes ):

The federal and state governments are jointly entitled to the following tax revenues ( joint taxes ):

This division is corrected by the horizontal financial equalization between high-performing and low-performing countries ( financial equalization between the states , Art. 107 (2) GG).

Tax administration

According to Art. 108, the administration of taxes is regulated as follows:

  • Customs duties, financial monopolies and the uniformly regulated consumption taxes under federal law, including import sales tax and duties within the framework of the European Communities, are administered by the federal financial authorities.
  • The remaining taxes are administered by state tax authorities.
  • For the taxes accruing solely to the municipalities (municipal associations), the administration to which the regional tax authorities are entitled can be transferred by the federal states in whole or in part to the municipalities (municipal associations).

The Federal Customs Administration acts as the federal finance authority. State tax authorities are the tax offices . To coordinate the federal and state governments, regional finance directors have been set up as joint intermediate authorities.

Household economics

The budgetary management of the Federation and partly also of the Länder is regulated in Articles 109 to 115 of the Basic Law. Essential principles are the drawing up of a budget as a formal law ( budget law , Art. 110 GG) and the prohibition of borrowing without corresponding investments to limit the national debt ( Art. 115 GG).

Individual evidence

  1. BVerfGE 82, 159 , 178
  2. BVerfGE 55, 274 , 301