Page:Constitution of the Free State of Bavaria.djvu/28

 1 All residents of Bavaria shall be obliged to accept honorary offices, in particular as legal guardian, orphan board member, youth officer, lay judge, and juror 2 The state and the municipalities shall promote voluntary work for the common wellbeing 3 Further details shall be stipulated by the laws

Sentence 2 has been incorporated by the act dated 11 November 2013 (GVBI page 639)

In the event of accidents, emergencies or natural disasters and among neighbours, everyone shall be obliged to lend assistance to others in accordance with the laws

(1) Everyone shall be required to bear the burden of public charges in proportion to his/her income and property and taking into account his/her maintenance duties

(2) Consumption taxes and taxes based on possession must be in an appropriate relation to each other

(3) 1 The inheritance tax shall also serve the purpose of preventing the amassing of huge fortunes by individuals 2 It shall be staged according to the degree of kinship