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442. Ordinance of the Federal Minister of Finance concerning the determination of the determination of the value of the land (Grundstückswertverordnung-GrWV)
On the basis of § 4 (1) of the Basic Value Tax Act 1987-GrEStG 1987, BGBl. No. 309/1987, as last amended by the Federal Law BGBl. I n ° 118/2015, shall be assigned in agreement with the Federal Chancellor:
Methods of determining the land value
§ 1. If the property value is calculated as the sum of the highly equitable (proportionate) three-fold ground value according to § 53 (2) first and second sentence of the valuation law 1955-BewG. 1955, BGBl. No. 148/1955, in the version of the Federal Law, BGBl. I n ° 34/2015 (basic value) and the (proportionate) value of the building (building value) shall be determined in accordance with § 2. If the property value is determined at the level of a value derived from a suitable real estate price level, the procedure shall be determined in accordance with § 3. For each economic unit according to § 2 BewG. 1955 the investigation method can be chosen freely.
Package Value Model
§ 2. (1) Depending on the nature of the economic unit for which the property value is to be determined, either only the basic value (para. 2), only the building value (par. 3) or both.
(2) Calculation of the basic value:
| 1. |
For the (proportional) threefold ground value, the base area shall be multiplied by three times the ground value per square meter. The value of the ground value per square meter is the value determined on the date of the acquisition immediately preceding the acquisition; § 6 para. 3 GrEStG 1987 is to be applied. Requests to the tax office for the announcement of the ground value must be made electronically through financial online. This shall not apply if the electronic request is unreasonable due to a lack of technical conditions. |
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| 2. |
The three-fold ground value (proportional) is to be attributed to the factors in the Annex per municipality, in municipalities of more than 100 000 inhabitants (reference date 1. Jänner 2015) for one or more districts or Parts of the city are determined. |
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| 3. |
Where an economic unit extends over two or more municipalities, the relevant high-accounting factors shall be used for the land shares to which the individual municipality is concerned. |
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(3) Calculation of the building value:
| 1. |
For the (proportional) value of the building, first the (proportional) useful surface (lit. (a) if it is not known, the 30% gross floor plan (lit. (b) to multiply by a construction cost factor (Z 2) to be applied to the extent of the Z 3. |
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| a) |
The useful area is the entire floor area of the building minus the wall thicknesses as well as the openings and recesses located in the course of the walls. Staircases, open balconies, terraces and undeveloped roof space are not to be taken into account when calculating the useful area. The size of the cellar shall be 35%, unless there is evidence of a lesser degree of aptitude for residential and commercial purposes. A cellar is a building complex, which is located completely or predominantly below the adjacent terrain level. The area of a garage or car parking space shall also be set at 35%. |
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| b) |
The gross floor plan is the area which is calculated from the sum of all the floor plan areas of all the floor plan levels of a building. The floor plan area is the area within the outer boundary lines of the outer walls of a bullet. An undeveloped attic does not represent a floor plan level. |
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| The floor plan area of a cellar is to be used in the determination of the gross floor plan area with half. A cellar is a building complex, which is located completely or predominantly below the adjacent terrain level. To the extent that the floor area of a garage is part of a floor plan, it must be used in the determination of the gross floor plan area by half. To the extent that the floor area of a garage is not part of a floor plan level, it is to be added to half of the gross floor plan area. |
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| c) |
In the case of buildings, in which according to § 33 (2) of the BewG. 1955 in the version of the Federal Law, BGBl. I n ° 34/2015, the over-increasing part of the housing value as other built-up land (§ 54 paragraph 1 Z 5 BewG. 1955 in the version of the Federal Law, BGBl. I n ° 34/2015), the determined building value is to be reduced by EUR 2 180.19. |
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| 2. |
The construction cost factors shall be determined as follows: |
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| State |
Construction cost factor per square meter |
| Vienna |
1 470 Euro |
| Lower Austria |
EUR 1 310 |
| Burgenland |
1 270 euro |
| Upper Austria |
EUR 1 370 |
| Salzburg |
EUR 1 550 |
| Tyrol |
EUR 1 370 |
| Vorarlberg |
EUR 1 670 |
| Steiermark |
EUR 1 310 |
| Carinthia |
EUR 1 300 |
| 3. |
The construction cost factor according to Z 2 shall be set to the following extent: |
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| a) |
in the case of buildings used for residential purposes, insofar as they do not have a guideline or category network in accordance with § 16 of the Lease Law, BGBl. No 520/1981 in the version of the Federal Law BGBl. I No 100/2014, |
100% |
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| b) |
in the case of factory buildings, factory buildings and warehouses, which are parts of the economic unit of a Fabriksgrundpiece |
60% |
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| c) |
in the simplest of buildings (e.g. For example, glass houses, cold halls, equipment houses or non-year-round habitable shrebard gardening houses) as well as in the case of a makeshult construction |
25% |
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| d) |
for all other buildings |
71.25% |
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| 4. |
The amount calculated in accordance with Z 1 to 3 shall be taken into account in the following amount in the land value: |
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| 100% |
80% |
65% |
30% |
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| Building (Z 3 lit. a, b and d) |
Completion or comprehensive refurbishment (Z 5) within the last 20 years before the date of acquisition |
Partial refurbishment (Z 5) within the last 20 years before the date of acquisition, when completed more than twenty years before the date of acquisition |
Completion within the last forty to twenty years before the date of acquisition |
Completion more than forty years before the date of acquisition |
| the simplest building (Z 3 lit. c) |
Completion within the last ten years before the date of acquisition |
Completion within the last twenty to ten years before the date of acquisition |
Completion more than twenty years before the date of acquisition |
| 5. |
If four of the following measures have been implemented within the last twenty years before the date of acquisition, a comprehensive refurbishment has been carried out in accordance with Z 4, at least two measures have been implemented, a partial refurbishment has been carried out in accordance with Z 4. |
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| a) |
Renewal of the external plaster with an increase in the heat protection |
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| b) |
First-time installation or replacement of heating systems |
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| c) |
First-time installation or replacement of electrical, gas, water or heating installations |
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| d) |
First-time installation or replacement of bathrooms |
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| e) |
Exchange of at least 75% of windows |
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| If only a part of a building is renovated, the remediation measures can be assigned to this building part (e.g. For example, cultivation, roofing or renovation of a condo), Z 4 is to be applied according to the nature of the respective part of the building. If no association can be made, a partial refurbishment is available if at least two measures have been implemented in more than half of the building. |
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Determination on the basis of a suitable real estate price level
§ 3. (1) For employment, for which the tax liability is before 1. January 2017 is the exclusive property price index of the Austrian Chamber of Commerce, which was published at the time of the date of existence of the tax liability, and is to be used exclusively for the professional association of property and wealth handheld hands. This price for real estate may only be used if the property satisfies the assumptions underlying the real estate price level for the valuation of a similar property. The land value is 71.25% of the determined value.
(2) For transactions for which the tax liability arises after 31 December 2016, only the real estate average prices of the Bundesanstalt Statistik Austria, which were last published at the time of the formation of the tax liability, are to use. These real estate average prices may only be applied if the property is in accordance with the categories of the real estate average prices underlying the valuation of a similar land plot. The land value is 71.25% of the determined value. The Federal Statistical Office of Statistics Austria is responsible for the preparation of the annual tables of the real estate average prices of the Federal Minister of Finance for a cost compensation in accordance with Section 32 (4) (1) of the Federal Statistics Act 2000.
(3) The Federal Minister of Finance has to evaluate the invalidity of the determination of the property value according to the para. 2 to 30. September 2019.
entry into force
§ 4. The Regulation shall enter into force 1. Jänner 2016 in force.
Schelling
