442. Ordinance of the Federal Minister of finance concerning determination of the determination of land value (land value regulation - GrWV)
On the basis of § 4 para 1 of the real estate transfer tax act 1987 - Retta 1987, Federal Law Gazette No. 309/1987, as last amended by Federal Law Gazette I no. 118/2015, is in agreement with the Chancellor ordered:
Methods of determining land value
§ 1. Is the land value as the sum of the projected (pro-rata) triple bottom value according to § 53 para 2 first and second sentences of the assessment Act 1955 - valuation law. In 1955, BGBl. No. 148/1955, as amended by the Federal Act, Federal Law Gazette I determined No. 34/2015 (baseline) and the (pro-rata) value of the building (building value), proceed to section 2. Determines the land value in the amount a value derived from a suitable real estate price index is to proceed according to § 3. For each economic entity in accordance with § 2 valuation law. in 1955, the discovery method can be chosen freely.
Flat-rate value model
§ 2 (1) depending on the nature of the economic unit, for which the land value is to determine, is to charge only the basic value (para. 2), only the value of the building (para. 3), or both.
(2) calculation of the basic value: 1 for the (pro-rata) triple bottom value is to multiply the surface area with the triple land value per square meter. For the land value per square meter is that value decisive, identified on the determination date immediately preceding the acquisition process; § 6 ABS. 3 1987 is Retta to apply. Questions to the IRS to disclosure of the value of the ground must be made electronically by means of FinanzOnline. This does not apply if the electronic request due to lack of technical requirements is unacceptable.
2. the (pro-rata) triple bottom value is to extrapolate the factors that are set in the system per municipality, municipalities of over 100 000 inhabitants (as of 1 January 2015) for one or more districts or neighborhoods.
3. an economic unit extends over two or more municipalities, are the respective extrapolation factors for the footprint shares attributable to the individual community to be used.
(3) calculation of the value of the building: 1 for the (pro-rata) value of the building is the (partial) space (lit. a), if this is not known, the (pro-rata) gross plan area shortened by 30% (lit. b), with a construction cost factor (No. 2), which is the extent of the No. 3, multiply.
(a) space the entire floor space of the building minus the wall thickness as well as the considered the Negligance and recesses throughout the walls. Stairs, open balconies, terraces and unausgebauter roof space are not taken into account when calculating the space. The area of the basement is in the amount of 35%, unless there is demonstrably a lower degree of suitability for residential and business purposes. A cellar is a complex, which is wholly or mainly below the adjacent ground level. The area of a garage or a motor vehicle berth for a period is also to apply to the extent of 35%.
(b) the gross floor area is that area, which is calculated from the sum of all floor surfaces of all outline levels of a building. The layout area is the area within the outer limit lines of the exterior walls of a projectile. A unausgebauter loft represents no floor plan level.
The floor area of a basement is to use in determining the gross floor area with the half. A cellar is a complex, which is wholly or mainly below the adjacent ground level. As far as the surface of a garage of part of a floor level, it is to use in determining the gross floor area with half. As far as the floor of a garage is not part of a floor plan level, it is half of the gross floor area to be added.
(c) in the case of buildings, in accordance with § 33 para 2 valuation law. 1955 as amended by the Federal Act, Federal Law Gazette I no. 34/2015, the portion of the value of the apartment as other cultivated land (§ 54 para 1 Z 5 valuation law. in 1955 as amended by the Federal Act, Federal Law Gazette I no. 34/2015) will be included in the real estate, is the calculated value of the building to cut 2 180,19 euros.
2. the construction cost will be determined as follows: State
Construction cost per square metre
1 470 euro
1 310 euro
1 270 euro
1 370 euro
1 550 euro
1 370 euro
1 670 euro
1 310 euro
1 300 Euro 3.
The construction cost in accordance with Z 2 is to apply to the following extent: a) serving in residential buildings, as much for this no approximate - or category rent pursuant to section 16 of the law of tenancy law, BGBl. No. 520/1981 as amended by Federal Law Gazette I no. 100/2014 applies, 100% b) workshop buildings, factory buildings and warehouses, the components of the economic unit of a factory plot are 60% c) easiest buildings (such as glass houses , Cold halls, sheds or not year-round habitable allotment garden houses) as well as podge construction 25% d) on all other buildings 71,25% 4.
Which is 1-3 after Z calculated amount to take into account the following extent in the property value: 100%
Building (No. 3 lit. a, b and d)
Completion or comprehensive rehabilitation (sub-para. 5) within the last twenty years prior to the date of acquisition
Partial renovation (sub-para. 5) within the last twenty years prior to the date of the acquisition, if completed before more than twenty years prior to the date of acquisition
Forty to twenty years before the acquisition date last completed within the
Completion before more than forty years prior to the date of acquisition
simplest building (No. 3 lit. c)
Completion within the last ten years prior to the date of acquisition
Completion within the last twenty to ten years prior to the date of acquisition
Completion before more than twenty years prior to the date of acquisition 5. four of the following measures have been implemented within the last twenty years prior to the date of acquisition, is a comprehensive renovation in accordance with no. 4, at least two measures were implemented, a partial renovation in accordance with no. 4 is: a) renewal of the outer plaster with increase of heat protection b) first-time installation or replacement of heating systems c) first-time installation or replacement of electrical , Gas, water or heating installations d) first-time installation or replacement of bathroom e) exchange of at least 75% of the window only a part of a building will be renovated and the rehabilitation measures may be issued to this part of the building (E.g. cultivation, loft extension or restructuring a condo), Z 4 according to the nature of the respective building component is to be applied. No assignment can be made, a partial renovation exists when at least two measures in more than half of the building were implemented.
Investigation on the basis of suitable real estate price levels
§ 3 (1) for transactions for which the tax liability arises before January 1, 2017, is only the real estate price index last published at the time of occurrence of the tax of the Austrian Chamber of Commerce, National Association of real estate and assets trustee, to be used. This real estate price index may only be applied if the property meets the assumptions underlying the real estate price index for the evaluation of a similar plot. The land value is 71,25% of the measured value.
(2) for transactions for which the tax liability arises after 31 December 2016, only the real estate average price most recently published at the time of occurrence of the tax debt the Federal are to involve Statistics Austria. This real estate average price may be applied only if the plot is the same as the underlying for the evaluation of a similar plot categories of tables the real estate average price. The land value is 71,25% of the measured value. Statistics Austria is the Federal Agency a reimbursement of costs pursuant to § 32 para 4 to create the tables to publish annually the real estate average price by the Federal Minister of finance to make no. 1 of the Federal Statistics Act 2000.
(3) the Federal Minister for finance has to evaluate the appropriateness of determining the value of property referred to in paragraph 2 until 30 September 2019.
Entry into force
§ 4. The regulation shall enter into force 1 January 2016.