The portion of EU expenditures not covered by these revenues is met by EU own resources in the form of contributions by the Member States which are assessed in accordance with their respective share of total EU GNP, calculated at current market prices.

Other taxes apply to only one level of government. The Federation obtains revenue from the insurance tax and all excise taxes except the beer duty (the mineral oil and tobacco duties, for instance). The states receive the revenue from the motor vehicle tax, net worth tax, inheritance tax, real property transfer tax, betting and lottery tax, fire protection tax and the beer duty.The municipalities obtain revenue from the trade tax, less the share taken by the federal and state governments, the real property tax and local excise taxes.

Tax revenues 1996
(in DM bn.)
Federation 338.405
States 328.217
Municipalities 93.946
EU own resources 39.449
Total 800.017 Important taxes:
Wages tax 251.278
Assessed income tax 11.616
Turnover tax, import turnover tax 237.208
Mineral oil duty 68.251
Tobacco duty 20.698