#BGBl. 2025 I Nr. 223Second Regulation on the Implementation of the Financial Equalization Act for the Equalization Year 2018
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This regulation, published in the German Federal Law Gazette (BGBl. I Nr. 223) on 29 September 2025, implements specific provisions of the Finanzausgleichsgesetz (Financial Equalization Act) for the year 2018. It was issued by the Federal Ministry of Finance on 26 September 2025 and addresses the horizontal and vertical fiscal equalization between the federal government and the 16 German states (Länder). The document primarily contains detailed calculation formulas, allocation keys, and adjustment amounts for the redistribution of tax revenues to ensure equitable financial capacity across states for the 2018 equalization year. It serves as a technical follow-up ordinance rather than introducing new policy.
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Key Changes
- Specifies exact allocation formulas and distribution keys for tax revenue redistribution among the 16 German Länder for 2018
- Defines vertical equalization payments between the federal government and the states
- Establishes horizontal equalization mechanisms to balance financial capacity disparities between richer and poorer states
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