Distribution of Taxes
ARTICLE 138c-4
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(1) Until the Federal Adjustment Act (Bundesfinanzausgleichsgesetz) comes into force, the following regulation shall apply:-
1. The Länder shall receive for themselves and their Gemeinde (Gemeindever- baende), the beer-tax, the race-betting tax, the motor vehicle tax, the property tax (with the exception of non-recurrent property taxes), the inheritance tax and "Realsteuern.". Their distribution among the Länder shall be regulated by federal legislation. In the allocation of the beer-tax, the particular interests of Land Bavaria shall be taken into consideration. 2. Income and corporation taxes and turnover tax shall be common revenues of the Federation and the Länder. The shares accruing to each and the distribution among the Länder shall be determined by federal legislation.
(2) Federal laws covered by paragraph (1) shall require the approval of the Bundesrat.
(3) The final distribution of federal taxes between the Federation and the Länder and the final distribution of the yield of federal taxes between the Federa- tion and the Länder shall, while reserving the legislative right of the Federation, take place if possible by 31st December, 1955.
National Socialism and Militarism
ARTICLE 146
The legal provisions enacted for the liberation of the German people from national-socialism and militarism shall not be affected by the provisions of this Basic Law.
Adoption of the Basic Law
ARTICLE 148F
(1) The Parliamentary Council with the participation of the representatives of Greater Berlin shall in a public meeting confirm the adoption of this Basic Law, engross it and promulgate it.
(2) This Basic Law shall come into force with the end of the day of its promulgation.
(3) It shall be published in the Federal Legal Gazette.
ARTICLE 149
This Basic Law shall become invalid on the day when a constitution adopted in a free decision by the German people comes into force.
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