Already since the publication of the first edition in 1996, Siekmann has been responsible for commenting on section X of the German Basic Law, which encompasses all regulations of the financial constitution, and on the constitutional guidelines regarding the financing of the statutory social insurance scheme. Extensive modifications of the eighth edition especially involve the fundamental restructuring of the federal fiscal equalization system and financial control in July 2017.
In detail, Siekmann comments on article 88 on Bundesbank and ECB, all regulation within section VIII regarding community tasks and administrative cooperation (articles 91 a, 91 b, 91 c, 91 d, 91 e) and section X on the financial system (articles 104 a, 104 b, 104 c. 105, 106, 106 a, 106 b, 107, 108, 109, 109 a, 110, 111, 112, 113, 114, 115) as well as articles 120, 120 a, 125 c, 143 c, 143 d, 143 f and 143 g and gives an 70-page introduction to the German financial laws preceding article 104 a.
Michael Sachs, (Hrsg.), Grundgesetz-Kommentar, 8. Auflage, 2018, Verlag C. H. Beck