Evaluation Law

Original Language Title: Bewertungsgesetz

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Assessment Law (BewG)

Non-official table of contents

BewG

Date of issue: 16.10.1934

Full quote:

" Evaluation Act in the version of the notice of 1. February 1991 (BGBl. 230), as last amended by Article 6 of the Law of 18. July 2014 (BGBl. I p. 1042) "

:Recaught by Bek. v. 1.2.1991 I 230;
last modified by Art. 6 G v. 18.7.2014 I 1042

For details, see the Notes

Footnote

(+ + + + + + + + +)
menu
(+ + +)
Application § 205 + + + +)
(+ + + For application see Art. 2 G v. 13. 8.1965 I 851 + + +)
(+ + + For application cf. Art. 3 G v. 24.12.2008 I 3018 + + +)
(+ + + For application d. § 126 cf. § 48 GNotKG + + +)

unofficial table of contents

table of contents

First part-general evaluation rules
§ 1Scope
§ 2 Economic Unit
§ 3Multiple Participant Value Determination
§ 3a(omitted)
§ 4Deferment conditional acquisition
§ 5Resolving conditional acquisition
§ 6Deferent conditional Loads
§ 7Loads-conditional loads
§ 8 Freezing at an indeterminate time
§ 9Assessment principle, gems value
§ 10Term of Subvalue
§ 11Securities and shares
§ 12Capital requirements and debt
§ 13Capital value of recurring benefits and benefits
§ 14Lifelong usage and benefits
§ 15Annual value of usage and benefits
§ 16Limit of the annual value of Exploits


Second Subspecial Assessment Provisions
§ 17 Scope
§ 18Asset


First section unit rating

A. General
§ 19Determination of unit values
§ 20 Determination of unit value
§ 21Main determination
§ 22Continuations
§ 23Post-fix
§ 24Uncommon value repeal
§ 24aModification of Determination modestals
§ 25Reorder of a determination
§ 26 Scope of economic unit in case of spouses or life partners
§ 27Conditions of value in the case of continuing education and training Post-findings
§ 28Declaration obligation
§ 29 Information, surveys and communications
§ 30Fillet
§ 31 Assessment of foreign property issues
§ 32Inländisches valuation


B. Agricultural and forestry assets.
§ 33Concept of land and forestry assets
§ 34Agriculture and forestry operation
§ 35 Rating Date
§ 36Rating Principles
§ 37 Determination of yield value
§ 38Comparison number, yield conditions
§ 39Assessment Support Points
§ 40Determination of the comparison value
§ 41Abstops and surcharges
§ 42 By-businesses
§ 43degrading country
§ 44 Geringstland
§ 45Unland
§ 46 Economic value
§ 47Housing Value
§ 48 Composition of unit value
§ 48aUnit value of certain intensively used areas
§ 49(omitted)
II. Special rules

a) Agricultural
§ 50Terms and Conditions of Revenue
§ 51Tierstocks
§ 51aCommunity Animal husbandry
§ 52Special cultures


b) Forestry use
§ 53Circulating Equipment
§ 54 Rating Date
§ 55Comparison Value


c) Wine-growing Usage
§ 56Outgoing Operating Medium
§ 57 Rating Support Points
§ 58Inner


d) Gärtnerische Usage
§ 59valuation stitch tag
§ 60 Terms and Conditions
§ 61Comparative Procedure


e) Other country and country Forestry use
62Types and evaluation of other agricultural and forestry Usage
III. Assessment Advisory Committee
63Assessment Advisory Board
§ 64Members
§ 65Tasks
§ 66Management Board
§ 67Gutachter Committee


C. Basic assets.
§ 68Concept of basic assets
§ 69The delimitation of the basic assets of the agricultural and forestry assets
§ 70 Property
§ 71Building and building parts for civil protection
. Unbuilt
§ 72Term
§ 73 Construction Mature Plots
III. Built property

a) Term and
§ 74Term
§ 75Land Types
§ 76Rating
§ 77Minimum


b) Procedure 1. Revenue Value
§ 78Land Value
§ 79 Annual raw rental
§ 80Duplex
§ 81Non-ordinary basic tax burden
§ 82Discount and increase
2. Property
§ 83Land Value
§ 84 Ground value
§ 85Building value
§ 86 impairment due to age
§ 87impairment loss due to structural defects and damage
§ 88Discount and increase
§ 89Value of the Outside facilities
§ 90Alignment to the common value
IV. Special rules
§ 91Bebauung land plots
§ 92hereditary building right
§ 93Apartment property and partial property
§ 94Building on foreign land
 
D. Operating assets
§ 95Concept of operating assets
§ 96liberal professions
§ 97Operating assets of bodies, People associations and asset classes
§ 98(omitted)
§ 98a (omitted)
§ 99Operating land
§ § 100-102(omitted)
§ 103Debt and other deductions
§ 104(omitted)
§ § 105-108(omitted)
§ 109Rating
§ 109a (omitted)


Second section special rules and authorisations
§ § 110-120 (omitted)
§ 121Domestic assets
§ 121a Special rule for the application of unit values 1964
§ 121b(omitted)
§ 122Special rules for Berlin (West)
§ 123 Authorizations
§ 124(omitted)


Third section rules for the valuation of assets in the , in Article 3 of the agreement,

A. Land and forestry assets
§ 125 Land and forestry assets
§ 126Reality of the replacement economic value
§ 127Statement on the replacement economic value
§ 128Information, surveys, Messages, Fillet


B. Basic
§ 129Basic assets
§ 129aAbbeats when evaluating with a multiple of the annual gross rent
§ 130 Postwar buildings
§ 131Apartment property and partial property rights, housing inheritance law and partial building law
§ 132Continuation and post-determination of unit values 1935
§ 133 Special rule for the application of unit values 1935


C. Operating
§ § 134 u. 135(omitted)
§ 136(omitted)
§ 137Balance sheet item according to the D-market account balance


Fourth section rules for the valuation of land for the real estate tax from 1. January 1997

A.
§ 138Determination of property values
§ 139Fillet


B. Land and forestry assets
§ 140Economic unit and extent of agricultural and forestry assets
§ 141 Volume of farm and forestry operations
§ 142Operating value
§ 143The value of the operating apartments and the housing part
§ 144Composition of the country-and forest property value


C. Basic assets. Unbuilt
§ 145Unbuilt plots
 
. Built
§ 146Built-in land
§ 147Special Cases
§ 148Inheritance Law
§ 148aBuilding on foreign land
§ 149Land in the state of the Construction
§ 150Civil Protection Buildings and Building


Fifth Section Separate Findings
§ 151Separate Findings
§ 152 Local jurisdiction
§ 153Declaration obligation, procedural rules for separate determination, Notice period
§ 154Participant in the determination process
§ 155 redress power
§ 156external


sixth section rules < br /> for the valuation of property,
of unlisted shares in corporations, and operational assets for
, inheritance tax as of 1. January 2009

A. 
§ 157Determination of property values, of shareholes, and of Asset values


B. Agricultural and forestry assets. 
§ 158Concept of land and forestry assets
§ 159The delimitation of land and forestry land to the basic assets
§ 160 Operation of agriculture and forestry
§ 161valuation date
§ 162 Rating of the economic part
§ 163Determination of economic values
§ 164Minimum value
§ 165Economic section valuation with the Propagation value
§ 166Economic section valuation with the liquidation value
§ 167 Rating of the operating apartments and the housing part
§ 168The land ownership value of the country-and


II. Special Suba) Agricultural
§ 169Animal stocks
§ 170Circulating Equipment
B) Forestry use
§ 171 Circulating Equipment
§ 172Differing date of valuation
c) Wine-growing use
§ 173Circulating Equipment
D) Gärtnerische Usage
§ 174Deviating valuation
) Rest of country and
forestry uses
§ 175Other agricultural and forest


C. Basic assets. 
§ 176Basic Assets
§ 177


II. Unbuilt
§ 178Concept of unbuilt plots
§ 179Assessment of unbuilt


III. Built
§ 180Concept of built-up plots
§ 181Land types
§ 182Assessment of the built plots
§ 183Comparison value method evaluation
§ 184Evaluation in the Yield value method
§ 185Determination of the building yield value
§ 186 Rohermotion of the plot
§ 187Cost of management
§ 188 Real estate interest rate
§ 189Property Value Method Assessment
§ 190Building Building Value Determination
§ 191Value


IV. Special cases
§ 192Assessment in inheritance law cases
§ 193 Assessment of inheritance law
§ 194Assessment of the inheritance plot
§ 195Building on foreign land
§ 196Land in the state of the Construction
§ 197Civil Protection Buildings and Building


 Proof of lower mean value
§ 198Evidence of the lower mean


D. Non-listed shares in capital-
companies and operating assets
§ 199Use of the simplified yield value method
§ 200Simplified earning value method
§ 201Determination of the Yes Order
§ 202Operating Result
§ 203 Capitalization


Third SubFinal Provisions
§ 204 Notice
§ 205Application


Assets
Appendix 1conversion key for livestock units in livestock units (VE) according to feed requirement
Asset 2Groups of branches of the animal population by area dependency
Appendix 3Reproductions for Rental properties
Appendix 4A copy of mixed-use land with a commercial share of the annual gross rent up to 50%. H.
Appendix 5Reproductions for mixed-use plots with a commercial share of the annual gross rent of more than 50 v. H.
Asset 6Business property duplicates
Attachment 7 Duplex for single-family houses
Appendix 8Duplex for two-family houses
Attachment 9(omitted)
Attachment 9aCapital value of a recurring, time-limited use or performance in the annual amount from a German mark
Attachments 10 to 13 (omitted)
Asset 14Agricultural Usage
Asset 15 Forestry Use
Attachment 15aForestry Use
Appendix 16Wine-growing use
Appendix 17Gardening Usage
Asset 18Special Usage
Asset 19 The conversion key for livestock units in livestock units (VE) according to the feed requirement
Appendix 20Groups of the branches of the animal stock after Area dependency
Appendix 21Duper
Attachment 22 Economic total usage time
Asset 23Flat-rate management costs for administration, maintenance and rental car wagon as a percentage of the annual rent or standard rent (excluding operating costs)
Appendix 24Determination of the Building dereelation value
Annex 25Value numbers for single-and two-family homes pursuant to § 181 (1) No. 1 of the BewG and residential property according to § 181 Par. 1 No. 3 BewG Wertzahlen für Teileigentum, Business plots, mixed-use land and other built-up land according to § 181 paragraph 1 no. 3 to 6 BewG
Attachment 26 Abzinsungsfactors

First Part
General Evaluation Rules

A non-official table of contents

§ 1 Scope

(1) The general valuation rules (§ § 2 to 16) apply to all public service charges governed by federal law, as far as they are managed by federal financial authorities or by state financial authorities.(2) The general valuation rules shall not apply to the extent that special valuation rules are included in the second part of this law or in other tax laws. Unofficial table of contents

§ 2 Economic Unit

(1) Each economic unit is to be evaluated for itself. Their value is to be seen in the whole. What has to be considered as an economic entity is to be decided according to the views of transport. The local habit, the actual exercise, the purpose and the economic togetherness of the individual economic assets must be taken into account.(2) A number of economic goods shall be considered as economic units only in so far as they belong to the same owner.(3) The provisions of paragraphs 1 and 2 shall not apply to the extent that an evaluation of the individual economic goods is required. Non-official table of contents

§ 3 Determination of the value of multiple participants

If you have a business good of several people, its value is all the same. identifying. The value shall be distributed among the parties in accordance with the ratio of their shares, unless the Community is self-taxable on the basis of the relevant tax law. unofficial table of contents

§ 3a (omitted)

unofficial Table of contents

§ 4 Defering conditional acquisition

Economic goods, the acquisition of which depends on the entry of a suspensive condition, are only taken into account when the condition has occurred. Non-official table of contents

§ 5 Conditional Acquisition

(1) Business assets acquired under a resolving condition will be: be treated as a matter of fact. The provisions relating to the calculation of the capital value of the uses of indefinite duration (§ 13 para. 2 and 3, § 14, § 15 para. 3) remain unaffected.(2) If the condition arises, the determination of the non-current tax on application shall be adjusted on request for the actual value of the acquisition. The application shall be submitted by the end of the year following the entry of the condition. unofficial table of contents

§ 6 suspectively imposed loads

(1) loads whose occurrence depends on the occurrence of a suspensive condition not taken into account.(2) In the event of the entry of the condition, § 5 para. 2 shall apply mutatis. Non-official table of contents

§ 7 Resolvingly-related loads

(1) Loads of which the duration is due to be resolved shall be, unless their capital value is determined by § 13 para. 2 and 3, § 14, § 15 para. 3 is to be calculated, as unconditional deducted.(2) If the condition arises, the determination of the non-current taxes shall be adjusted accordingly. Non-official table of contents

§ 8 Freezing on an indefinite date

§ § 4 to 7 shall also apply if the acquisition of the business estate or the The occurrence or the omission of the load depends on an event at which only the time is uncertain. unofficial table of contents

§ 9 valuation principle, mean value

(1) For assessments, unless otherwise specified, the mean value is on the basis of the(2) The common value shall be determined by the price to be obtained in the ordinary course of business on the basis of the nature of the asset in the case of a divestment. All circumstances affecting the price must be taken into account. Unusual or personal circumstances are not to be taken into consideration.(3) Personal relationships shall also be regarded as restrictions of use in the person of the taxable person or of a legal guerrian. This applies in particular to restrictions on the use of the latter, which are based on final orders. unofficial table of contents

§ 10 term of the subvalue

assets that are used by an enterprise are, unless otherwise specified, with the partial value. The partial value is the amount that an acquirer of the whole company would set up within the overall purchase price for the individual business good. In doing so, it must be assumed that the acquirer will continue the enterprise. Non-official table of contents

§ 11 Securities and shares

(1) Securities and debtors ' claims on a German stock exchange on the date of the closing date. Trading in the regulated market shall be set at the lowest rate recorded on the regulated market on the date of the reference date. If a listing is not available on the cut-off date, the last course quoted in the regulated market within 30 days before the date of the deadline shall be decisive. Accordingly, the securities included in the free movement are to be assessed.(2) Shares in capital companies which do not fall under paragraph 1 shall be set against the common value. If the common value cannot be deducted from sales under foreign third parties which are less than one year, it shall be recognised, taking into account the earnings prospects of the capital company or any other recognised, even in the ordinary -to identify commercial transactions for non-tax purposes; the method used by an acquirer of the purchase price should be applied. The sum of the values of the assets belonging to the operating assets and other active approaches less the debt and other deductions (substance value) belonging to the assets of the company shall not be undershot; § § 99 and 103 shall apply. § § 199 to 203 shall be taken into consideration.(2a) (omitted) (3) Is the common value of a number of shares in a capital company belonging to a person as a result of special circumstances (e.g. (b) because the amount of the holding allows the capital company to be domestiated) higher than the value resulting from the price values (paragraph 1) or the common values (paragraph 2) for the individual shares as a whole, the common value shall be: of participation.(4) Shares or shares which have rights to an investment property within the meaning of the Capital Investment Code shall be added to the withdrawal price.

Footnote

(+ + + For the purposes of application). § 205 (5) + + +) unofficial table of contents

§ 12 capital claims and debt

(1) capital claims not referred to in § 11, and debt are to be set at face value if not special circumstances shall give rise to a higher or lesser value. If the special circumstances lie in a high, low or missing interest, the evaluation shall be based on the average value of an annual, annual and annual, post-bred payment method.(2) Claims which are unrecoverable shall not be taken into account.(3) The value of non-interest-bearing claims or liabilities, the maturity of which is more than one year and which are due at a given date, shall be the amount of the nominal value after deduction of intermediate interest, taking into account interest rate interest rates. remaining. At the same time, an interest rate of 5.5 percent is to be assumed.(4) Even non-due claims arising from life, capital or pension insurance shall be valued at the return value. Repurchase value is the amount that the insurance company has to reimburse to the policyholder in the event of the premature termination of the contractual relationship. The calculation of the value, in particular the consideration of distributed and credited profit shares, can be regulated by means of a legal regulation. Non-official table of contents

§ 13 Capital value of recurring benefits and benefits

(1) The capital value of benefits or benefits that are applied to shall be limited to the multiple of the annual value, to be taken from Appendix 9a. If the duration of the law is also due to the life of one or more persons, the capital value to be calculated in accordance with § 14 must not be exceeded.(2) Everlasting benefits or benefits shall be valued at 18.6 times the annual value, uses or benefits of an indefinite duration, subject to § 14, with 9.3 times the value of the annual value.(3) If the common value of the total benefits or benefits is demonstrably lower or higher, the established value must be based on the evidence. However, the approach of a lower or higher value cannot be based on the fact that a rate of interest other than 5.5 per cent or another is to be expected as a medium-sized payment method. Non-official table of contents

§ 14 Lifelong benefits and benefits

(1) The capital value of life-long benefits and benefits is to the multiple of the annual value in accordance with the rates 2 to 4. The duplicates shall be determined on the basis of the death board of the Federal Statistical Office and from 1 January 2008 onwards. to apply the following calendar year to the publication of the death table by the Federal Statistical Office. The capital value shall be calculated taking into account interim interest rates and interest rate interest rates at an interest rate of 5.5 per cent as the mean value between the capital value for annually pre-sharpened and annual post-annual payment methods. The Federal Ministry of Finance publishes and publishes the duplicates for the capital value of a life-long use or benefit in the annual amount of one euro by age and sex of the beneficiaries in a table. these together with the date of publication of the sterboard in the Federal Tax Gazage.(2) Has a usage or performance rated in accordance with paragraph 1 at an age
1.
up to 30 years no more as 10 years,
2.
from more than 30 years up to 50 years not more than 9 years,
3.
of more than 50 years up to 60 years no more than 8 years,
4.
from more than 60 years up to 65 years no more than 7 years,
5.
from more than 65 years up to 70 years no more than 6 years,
6.
from more than 70 years up to 75 Jahrenno more than 5 years,
7.
from more than 75 years up to 80 years no more than 4 years,
8.
from more than 80 years up to 85 years no more than 3 years,
9.
from more than 85 years up to 90 No more than 2 years,
10.
of more than 90 years no more than 1 year
, and is the result of the omission on the death of the person entitled to the death or pledge, The fixing of the non-current taxes shall be adjusted on request for the actual duration of use or performance. The second sentence of Article 5 (2) shall apply accordingly. If a burden has been dropped, the corrigendum does not require a request.(3) The duration of the use or service shall be suspended from the lifetime of a number of persons and shall be subject to the death of the last dying person, the age and sex of the person for whom the highest reproduction is the subject of the death of the last dying person. ; if the right to the death of the first person shall be deleted, the age and sex of the person for whom the lowest person is the lowest shall be determined.(4) Where the common value of the total benefits or benefits is demonstrably less than or higher than the value resulting from paragraph 1, the established mean value shall be taken as the basis for the following. However, the approach of a lower or higher value cannot be based on the calculation of a shorter or longer service life, with a rate of interest other than 5.5 per cent, or with another interest rate as a medium-sized payment method. Non-official table of contents

§ 15 Annual value of benefits and benefits

(1) The one-year amount of the use of a sum of money is, if no other Value is determined to accept 5.5 percent.(2) Use or benefits not in cash (flat, food, goods and other kind of benefits) shall be used with the usual average prices of the consumer portfolio.(3) In the case of benefits or benefits which are unweighted or fluctuate in their amount, the annual value shall be based on the amount likely to be achieved in the future on average over the years. Non-official table of contents

§ 16 Limit of the annual value of uses

In determining the capital value of the benefits of an economic asset, the annual value of these uses shall not exceed the value obtained if the value to be used for the economic goods used is divided by 18.6. name="BJNR010350934BJNG000202301 " />

Second Part
Special Evaluation Regulations

Non-Official Table of Contents

§ 17 Scope

(1) The special valuation rules shall apply in accordance with the respective individual tax laws.(2) § § 18 to 94, 122 and 125 to 132 apply to the property tax and to § § 121a and 133 in addition to the business tax.(3) Unless otherwise stated in § § 19 to 150, the provisions of the first part of the law (§ § 1 to 16) shall also apply in addition to these. § 16 shall not apply to the basic value tax. Non-official table of contents

§ 18 Assets

The assets to be assessed in accordance with the provisions of Part Two of this Act shall include: The following types of assets:
1.
Property and forestry assets (§ § 33 to 67, § § § § § 3). 31),
2.
Basic assets (§ § 68 to 94, § 31),
3.
Operating assets (§ § 95 to 109, § § § § 95) 31).

First section
Unit Rating

A.
General

unofficial table of contents

§ 19 determination of unit values

(1) unit values are for domestic land ownership, namely for agricultural and forestry holdings (§ § 33, 48a and 51a), for land (§ § 68 and 70) and for operating land (§ 99) (§ 180 para. 1 no. 1 of the tax code). (2) (omitted) (3) In the notice of determination (§ 179 of the tax code), findings are also to be made
1.
about the type of economic unit and property also about the type of land (§ § 72, 74) and 75) or the main body of land (§ 32 of the Implementing Regulation to the Reich Assessment Act of 2. February 1935, RGBl. 81, as last amended by the Regulation amending the Implementing Regulation relating to the Wealth Tax Act, the Implementing Regulation to the Reichsvaluation Act and the Regulation on the application of the provisions of the 8. December 1944, RGBl. 338);
2.
on the allocation of the economic unit and in the case of a number of interested parties on the level of their shares.
(4) The findings referred to in paragraphs 1 and 2 3 shall be made only if and insofar as they are of importance for taxation. Unofficial table of contents

§ 20 Determination of unit value

The unit values are determined according to the rules of this section. Section 163 of the Tax Code shall not apply in the determination of the unit values; this shall not apply to transitional arrangements established by the supreme financial authority of a country in agreement with the supreme financial authorities of the other countries.

Footnote

(+ + + § 20 sentence 2: For application see Section 124 (6) F. from 1992-11-09 + + +) Non-official table of contents

§ 21 Main determination

(1) The unit values are generally determined at intervals of six years each (main determination). (2) The main determination shall be based on the conditions at the beginning of the calendar year (the main determining date). The provisions in § 35 para. 2 and § § 54 and 59 on the basis of a different point in time remain unaffected. Unofficial table of contents

§ 22 Continuations

(1) The unit value is reestablished (value update) if the one in the German mark determined and rounded up to full one hundred Deutsche Mark, which results for the beginning of a calendar year, from the corresponding value of the last date of the event to the top by more than the tenth part, but at least by 5,000 Germans Mark, or by more than 100,000 Deutsche Mark, downwards by more than the tenth part, but at least by 500 Deutsche Mark, or by more than 5,000 Deutsche Mark.(2) A new determination shall be made on the nature or allocation of the object (Article 19 (3) (1) and (2)) if it deviates from the last observation made and if it is applicable to the taxation of It is important.An update as referred to in paragraph 1 or 2 shall also be carried out in order to remedy the error of the last finding. § 176 of the Tax Code shall be applied accordingly. However, this applies only to the periods of determination which are before the announcement of the relevant decision of a top court of the federal government.(4) An update shall be made if it becomes known to the tax office that the conditions for it are met. Subject to § 27, the update shall be based on the conditions at the time of the update. The time of update is
1.
when the actual conditions change at the beginning of the the calendar year following the change;
2.
in the cases referred to in paragraph 3, the beginning of the calendar year in which the error is known to the tax office, in the case of an increase of the unit value, however, at the earliest the beginning of the calendar year in which the notice of determination is granted.
The provisions in § 35 (2) and § § 54 and 59 on the basis of a different date remain unaffected. Unofficial table of contents

§ 23 Post-determination

(1) The unit value for economic units for which a unit value is to be determined noted subsequently (post-determination), if after the main determination date (§ 21, para. 2)
1.
rebuilding the economic unit;
2.
for the first time an existing economic unit of a tax.
(2) Subject to § 27, the post-determination shall be based on the conditions in the post-determination date. In the cases referred to in paragraph 1 (1), the date of succession shall be the beginning of the calendar year following the formation of the economic unit, and in the cases referred to in paragraph 1 (2), the beginning of the calendar year in which the unit value shall be: for the first time, the taxation system is used. The provisions in § 35 para. 2 and § § 54 and 59 on the basis of another point of time remain unaffected.

footnote

(+ + + § 23 para. 2: To apply to the 1. 1 January 1997 § 152 (2) + + +) Unofficial table of contents

§ 24 Unity of the unit value

(1) The unit value shall be repealed if the Financial Office is aware that
1.
is the economic entity;
2.
the unit value of the economic unit is no longer used as a result of tax exemption reasons.
(2) Time of cancellation is in the cases of the Paragraph 1, point 1, of the beginning of the calendar year following the omission of economic unity, and in the cases referred to in paragraph 1 (2), the beginning of the calendar year in which the unit value is no longer used for the first time in the taxation of taxation. Non-official table of contents

§ 24a Change of notice of determination

Notices about the continuation or subsequent determination of unit values of the Landowners may be granted prior to the relevant date of arrest. They shall be amended or repealed if, up to that date, there are changes which result in a different determination. Non-official table of contents

§ 25 Revocation of a determination

(1) If the period of notice has expired (§ 181 of the Tax Code), a Continuation (§ 22) or after-determination (§ 23) on the basis of the conditions of the date of continuation or after-determination with effect for a later date of determination for which this period is not yet has expired. Section 181 (5) of the Tax Code remains unaffected.(2) Paragraph 1 shall apply accordingly in the case of the repeal of the unit value (§ 24). Unofficial table of contents

§ 26 Scope of economic unit in the case of spouses or life partners

The allocation of several economic assets to an economic unit (§ 2) shall not be excluded from the possession of the property within the meaning of § § 33 to 94, 99 and 125 to 133 by the fact that the goods are in part partly the one, in part the other spouse or life partner

Footnote

(+ + + § 26 F. 1997-10-29: For the first application, see § 152 (3) + + +)
(+ + + § 26 F. 2014-07-18: For the first application, see: § 205 (7) + + +) A non-official table of contents

§ 27 Value ratios for Fortprescriptions and Follow-up Orders

For further information and post-determination of the unit values for real estate, the To base the value ratios at the time of the main determination. Non-official table of contents

§ 28 Declaration obligation

(1) Declarations for determining the unit value are at each main determination time ,(2) The declarations shall be made within the time limit determined by the Federal Ministry of Finance in agreement with the supreme financial authorities of the Länder. The deadline is to be published in the Federal Gazette. Where the financial authority calls for a declaration to be made at a major date of determination or at a different point in time (Article 149 (1), second sentence, of the tax code), it shall set a specific period of time which shall at least is to be a month.(3) The person who is to be attributed to the property is subject to a declaration. He has to sign the tax return on his own hand. Non-official table of contents

§ 29 Information, surveys and communications

(1) The owner of the property has the financial authority on request make all the information it needs for the collection of purchase, rent and lease prices. In this declaration, it is to be assured that the information is given to the best of its knowledge and knowledge.(2) The financial authorities may, in order to prepare a main determination and to carry out the findings of the unit values of the property, place local surveys on the basis of the evaluation. The fundamental right of the inviolability of the apartment (Article 13 of the Basic Law) is restricted to this extent.(3) The authorities responsible under federal or state law shall inform the financial authorities of the legal and factual circumstances which have become known to them in the course of their duties and which are necessary for the determination of unit values. of the property, the identification of landowners or the property tax; the circumstances which may be relevant to the inheritance tax or the real estate tax should also be communicated, provided that the Financial authorities order this. The authorities are the same as those responsible for securing the purpose of the apartments, which are based on the Second Housing Act, the Housing Law for the Saarland, or on the basis of the Housing promotion law has been promoted.(4) The land register offices shall communicate to the financial authorities responsible for establishing the unit value for the purposes referred to in paragraph 3 with
1.
the registration of a new owner or an estate owner as well as the address of the new owner or heir in the case of another acquisition as a legal business; this does not apply to the cases of the acquisition according to the rules of the right of assignment,
2.
the registration of the justification of residential property or Part gentum,
3.
the registration of the grounds of inheritance law, residential building rights or partial building law.
In the cases of points 2 and 3, at the same time the date of receipt of the application for registration with the Land Registry Office. In the case of an entry on the basis of succession, the year in which the deceased has died shall be indicated. The notifications may be sent to the financial authority via the authority responsible for the management of the property register or through another authority which carries out the official list of the land (Article 2 (2) of the basic book order).(5) The notified body must inform the parties concerned of the content of the communication. Information may be kept to the extent that circumstances are communicated to the financial authorities from the land register, the basic markets, or from the property register. Unofficial table of contents

§ 30 Fillet

The unit values determined in the German mark will be down to a full hundred German marks rounded off and then converted into euros. The amount converted will be rounded off to the full euro. Non-official table of contents

§ 31 Assessment of foreign property rights

(1) For the assessment of foreign country and forestry Assets, basic assets and operating assets shall be governed by the provisions of Part One of this Act, in particular § 9 (mean value). According to these rules, the foreign parts of an economic entity that extends both to the country and to the foreign country are also to be assessed.(2) In the assessment of foreign land ownership, components and accessories must be taken into account. Payment appropriations, monetary claims, securities and financial debt shall not be included. Non-official table of contents

§ 32 Evaluation of domestic property issues

For the assessment of domestic and forestry assets, Basic assets and operating assets are governed by the provisions of § § 33 to 109. According to these regulations, the domestic parts of an economic entity, which extends both to domestic and foreign countries, are also to be assessed.

B.
Land and forestry Assets

I.
General

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§ 33 Term Agricultural and forestry assets

(1) Land and forestry assets include all economic assets which are intended to be used in a continuous manner to operate the agriculture and forestry sector. Agriculture and forestry operations are the economic unit of agricultural and forestry assets.(2) In particular the land, residential and commercial buildings, the standing equipment and a normal stock of encircates belong to the economic goods which are intended to serve a continuous operation of agriculture and forestry. Operating means; as a normal stock, such a stock which is necessary for the secure continuation of the operation.(3) The agricultural and forestry assets do not include
1.
means of payment, monetary claims, Business assets and securities,
2.
Money debt,
3.
over the normal stock additional stocks (overstocks) of circulating resources,
4.
Animal stocks or branches of the livestock and the related economic assets (e.g. (b) buildings and parts of a building which can be delimited with the land belonging to them, if the animals are not part of the agricultural or forestry use in accordance with § 51 or § 51a of the agricultural use, nor in accordance with § 62. This does not affect the membership of agricultural land for agricultural and forestry assets.
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§ 34 Operation of agriculture and forestry

(1) Agriculture and forestry operations are included in
1.
the economic part,
2.
the residential part.
(2) The economic part of an operation of the country-and Forestry includes
1.
uses of agricultural and forestry uses:
a)
the agricultural use,
b)
forsteconomy usage,
c)
wine-growing usage,
d)
the gardening usage,
e)
the other agricultural and forestry Usage;
2.
the following economic goods not belonging to the use of point 1:
a)
degradation country (§ 43),
b)
Geringstland (§ 44),
c)
Unland (§ 45);
3.
the subsidiary companies (§ 42).
(3) The share of a farm in the agriculture and forestry sector includes the buildings and parts of the building, as far as they are the owner of the farm, to the owner of the farm. Household members and the Altenteiler for housing purposes.(4) In the establishment, buildings not belonging to the owner of the land, which are on the ground and floor of the holding, and the owner of the land, are not belonging to the farm, which are used for the management of the holding, .(5) A share of the owner of an operation of the agricultural and forestry sector in an economic good shall be included in the holding if it is used together with the holding.(6) An operation of agriculture and forestry operated by a company or community of civil law shall also include the economic assets belonging to one or more of the parties concerned and to be used for the operation of the farm. shall be determined.(6a) The operation of agriculture and forestry also forms part of the Community's livestock production (§ 51a), including the related economic goods.(7) Operations of agriculture and forestry also form part countries. Member countries are individual agricultural and forestry areas where the economic buildings or the operating resources or both types of economic goods do not belong to the owner of the land. Non-official table of contents

§ 35 Evaluation Date

(1) For the size of the operation and the size and condition of the buildings and the standing Operating means are the conditions at the time of determining.(2) In the case of the revolving resources, the level at the end of the marketing year preceding the date of the date of arrest shall be the decisive date. Non-official table of contents

§ 36 Evaluation principles

(1) The evaluation is without prejudice to the regulation that is made in § 47 for the housing value is to use the yield value.(2) The determination of the yield value shall be based on the profitability. Profitability is the net income that is commonly and sustainably achievable in the case of regular and non-school-free management with unpaid foreign workers. Yield value is eighteen times that of this net yield.(3) In the assessment of the profitability, the conditions of yield shall be taken into account, insofar as they are not insignificant. Non-official table of contents

§ 37 Determination of the yield value

(1) The yield value of the benefits is determined by a comparative procedure (§ § 38 to 41) determined. The comparative process can also be applied to useful parts.(2) If a comparative procedure cannot be carried out, the yield value shall be determined directly according to the earning capacity of the use (single-yield value method). Non-official table of contents

§ 38 Comparison number, yield conditions

(1) The differences in the yield capacity of the same use in the Different establishments are assessed by comparison of the conditions of yield and, subject to § § 55 and 62, are expressed by figures corresponding to the ratio of the net income (comparative figures). (2) In the comparison of the conditions of earnings are to be based on
1.
the actual ratios for:
a)
the natural conditions of yield, in particular soil properties, site design, climatic conditions Relationships,
b)
the following economic yield conditions:
aa)
inner traffic (location for operating area management),
bb)
external traffic situation (in particular, the situation for the supply of operating equipment and the removal of the products),
cc)
operating size;
2.
the ratios to be found in the area as a regular basis for the economic conditions of earnings not specified in point 1 (b), in particular prices and wages, Operating organisation, operating equipment.
(3) In the case of a piece of land, the economic conditions of earnings referred to in paragraph 2 (1) (b) must be used with the regular conditions of the area. Non-official table of contents

§ 39 Assessment support points

(1) In order to ensure the uniformity of the evaluation, individual holdings are included in the on the basis of the prevailing conditions of yield, the comparative figures for uses and benefits were determined in advance (main assessment bases). The comparative figures of the main assessment bases are proposed by the Assessment Advisory Board (§ § 63 to 66) and are fixed by means of a legal regulation. The comparative figures for the uses and the utility parts in the other holdings are determined by comparison with the comparison numbers of the main evaluation support points. § 55 shall remain unaffected.(2) The main assessment bases may be supplemented by country assessment bases and location assessment bases as evaluation examples. The comparison numbers of the country valuation bases are determined by the expert committee (§ 67), the comparative figures of the location assessment bases are determined by the state financial authorities. The comparison numbers of the country assessment bases and the location assessment bases can be announced.(3) Areas covered, which are farmed together with an assessment base, may be taken into account in the determination of the comparative figures. When determining the unit value of an establishment serving as an assessment base, areas covered by it shall not be taken into account (Section 2 (2)). Non-official table of contents

§ 40 Determination of the comparison value

(1) At the time of the main determination, the agricultural, the wine-growing and the horticultural use, or for the parts thereof, the yield value corresponding to the 100 comparative figures, subject to the provisions of paragraph 2, by special law. From this yield value the yield value for the individual use or the benefit part in the holdings is derived with the aid of the comparative figures (comparison value). The reference value of one hectare shall be the hectare value.(2) For the main determination at the beginning of the calendar year 1964, the 100 comparative figures in the case of


agricultural use
without hops and asparagus 37,26 DM
Hopfen254.00 DM
 asparagus76.50 DM
winegrowing usage 200, 00 DM
Gärtnerischen Nutzsplitlen
Vegetable, flower and ornamental plants108.00 DM
Fruit construction 72.00 DM
Tree Schools221.40 DM.
(3) The Areas of hope and the building area of the holding are to be included in the individual use, as far as they serve. House gardens up to the size of 10 ares are to be expected in the yard and building area. Economic routes, hedges, ditches, border rains and the like shall be included in the use to which they belong; this shall also apply to water surfaces, insofar as they are not unland or for other agricultural and forestry use (§ 62).(4) In the event of a legal interest, the Finanzamt shall have the taxable valuation basis and the results of the valuation of the use or the use of valuation bases used in the determination of the comparative values of its holding. , shall be given.(5) In order to take account of declining net yields, the reference values for hops determined in accordance with paragraphs 1 and 2 shall be reduced by 80 per cent, by 50 per cent for asparagus and by 60 per cent for fruit growing; however, at least one shall be Hectare value of 1 200 Deutsche Mark. Non-official table of contents

§ 41 Charges and surcharges

(1) A surcharge or a supplement to the comparison value is to be made,
1.
as far as the actual conditions in use or a usage part of the (§ 38 para. 2 no. 2) deviate by more than 20 per cent and
2.
if the deviation changes the comparison value of the area the use or the benefit of more than the fifth part, but at least 1,000 Deutsche Mark, or by more than 10,000 Deutsche Mark.
(2) The surcharge or surcharge shall be based on the reduction caused by the deviation; or Increase the yield capacity.(2a) The surcharge for the deviation of the actual stock of animals from the subordinate regular conditions of the area is to be reduced by 50 per cent in the case of advance prescriptions (§ 22) or after-determination (§ 23).(3) In the case of a piece of land, there shall be no drop in the ownership of the land and no additional surcharges for the ownership of the property in respect of the owners of the land in respect of the land. Non-official table of contents

§ 42 Auxiliary establishments

(1) Auxiliary holdings are establishments intended to serve the main business and not one. self-employed commercial operations.(2) The subsidiary undertakings shall be assessed separately with the individual yield value. Non-official table of contents

§ 43 Degradation country

(1) The land of degradation includes the operating areas, which are mainly used for the removal of the soil substance. (2) The land is to be assessed separately with the value of the individual yield. Non-official table of contents

§ 44 Geringstland

(1) The low earning capacity of the Geringstland area is part of the operating area for which the following Soil estimation law is not a number of values.(2) Geringstland shall be valued at a hectare value of 50 Deutsche Mark. Unofficial table of contents

§ 45 Unland

(1) Unland includes the operating surfaces that do not yield a yield even when the economy is orderly. .(2) Unland shall not be evaluated. Non-official table of contents

§ 46 Economic value

From the comparative values (§ 40 (1)) and the tees and surcharges (§ 41), from the The value for the economic part (economic value) is formed from the individual yield values as well as from the values of the economic goods to be assessed separately in accordance with § § 42 to 44. In addition to the provisions in § § 35 to 45, the special provisions in § § 50 to 62 shall apply to his investigation. Non-official table of contents

§ 47 Housing value

The value for the residential property (housing value) is determined by the rules that are in the basic assets for the valuation of the rental properties in the yield value procedure (§ § 71, 78 to 82 and 91). In the estimation of the usual rent (section 79 (2)), the special features which result from the location of the buildings or parts of the building in operation must be taken into consideration. The amount determined shall be reduced by 15 per cent. Unofficial table of contents

§ 48 Composition of the unit value

The economic value and the housing value together form the unit value of the Operation. Unofficial table of contents

§ 48a Unit value of certain intensively used surfaces

will be used by another authorized user. as the owner, so is
1.
at the special culture asparagus (§ 52),
2.
in the gardening parts of vegetables, flowers and ornamental plants, and nurseries (§ 61),
3.
for seed rearing (§ 62 para. 1 no. 6)
the difference between the reference value for agricultural use and the higher comparison value, which is the benefits referred to in points 1 to 3 are not to be taken into account in determining the unit value of the owner and to be established as a unit of independent value for the user. If a unit value for agricultural and forestry assets of the person entitled to use is to be established, the difference shall be included in this unit value. The sentences 1 and 2 shall not apply if the owner has already used the land intensively within the meaning of points 1 to 3.

footnote

(+ + + § 48a: For application see § 205 (6) + + +) A non-official table of contents

§ 49 (omitted)

II.
Special rules

a)
Agricultural usage

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§ 50 Terms and conditions of earnings

(1) In assessing the natural Conditions of income (Section 38 (2) (1) (a)) shall be presumed to be based on the results of the assessment of the soil in accordance with the Soil estimation Act. This also applies to the soil-type ratio.(2) If, by natural conditions, a different cultural aspect ratio is different from that in the area in question, the actual cultural-species ratio shall be decisive by way of derogation from § 38 (2) (2). Non-official table of contents

§ 51 Animal Stocks

(1) (omitted) (1a) For fixed-time points from the 1. In January 1999, livestock holdings are fully agricultural, if in the marketing year
for the first 20 hectares
not more than 10 livestock units,
for the next 10 hectares
no more than 7 livestock units,
for the next 20 Hectares
no more than 6 livestock units,
for the next 50 acres
no more than 3 livestock units
and for the other surface
no more than 1.5 livestock units

Hectares produced or maintained by the owner of the holding shall be regularly used for agricultural purposes. Livestock units are to be converted into livestock units according to the feed requirement. This allocation of livestock holdings shall be equal to a change in the actual situation which occurred in the calendar year 1998; § 27 shall not be applied in so far as it is appropriate.Where the number of livestock units exceeds the limit referred to in paragraph 1 above, only the branches of the livestock herd for agricultural use, the livestock units of which together do not exceed that limit, shall be included. First of all, more area-dependent branches of the animal population and then less area-dependent branches of the animal population are to be expected for agricultural use. Within each of these groups, first of all, branches of livestock are to be expected with the lower number of livestock units, and then branches with the larger number of livestock units for agricultural use. The animal population of the individual branch shall not be divided.(3) As a branch of the animal stock, for each species of animal,
1.
the train viewer,
2.
the breeding stock,
3.
the Mastvieh,
4.
the rest of the livestock.
The breeding stock of an animal species is considered to be a special branch of the animal's stock only if the young animals produced are for the most part intended for sale. If this is not the case, the breeding livestock is to be attributed to the branch of the animal stock to which it mainly serves.(4) The conversion key for livestock units in livestock units and the groups of the more or less area-dependent branches of livestock are to be found in Annexes 1 and 2. For the time of one after the 1. On 1 January 1964, the conversion key for livestock units in livestock units and the groups of the more or less area-dependent branches of the livestock population may be subject to changes in the economic and economic situation. The conditions on which they are based shall be adjusted.(5) Paragraphs 1a to 4 shall not apply to fur animals. Fur animals are only part of the agricultural use if the necessary feedingstuffs are predominantly obtained from the land used by the owner of the farm. Non-official table of contents

§ 51a Community animal husbandry

(1) Animal husbandry and animal husbandry is also part of the agricultural use of the farm. Employment and economic cooperatives (section 97 (1) (2)), of companies in which the shareholders are to be regarded as entrepreneurs (subcontractors) (Section 97 (1) (5)), or by clubs (§ 97 (2)), if
1.
all partners or members
a)
Owner of a farm and forestry business on a regular basis with self-managed farmland,
b)
according to the overall picture of the conditions, are mainly agricultural and forestry hosts,
c)
Farmers within the meaning of § 1 (2) of the Law on the Pensions of the Farmers, and this is proven by a certificate from the Agricultural Retirement Insurance and
d)
means, in whole or in part, the possibility of agricultural animal production or animal husbandry in livestock units resulting from Article 51 (1a) of this Regulation; Cooperative society, society or association;
2.
the number of the cooperative, the company or the association in the marketing year produced or held livestock units do not exceed any of the following limits in a sustainable way:
a)
the sum of the livestock units as referred to in point 1 (d) and
b)
the sum of the livestock units which, in accordance with Article 51 (1a), is based on the sum of the livestock units referred to in Article 51 (1) (b) of the Shareholders or members regularly provide agricultural land;
3.
the companies of the members or members are not more than 40 km from the production site of the cooperative, the company or the association.
The conditions set out in point 1 (d) and point 2 shall be determined by means of special lists to be carried out on an ongoing basis.(2) The application of paragraph 1 shall not preclude the operation of the cooperatives, companies or associations referred to in paragraph 1 of animal production or of livestock farming, without regular agricultural land.(3) The cooperatives, companies or associations referred to in paragraph 1 shall be subject to regular agricultural land in the determination of the limits determined in accordance with paragraph 1 (2), such as areas of members or members. for the purposes of agricultural animal production or animal husbandry referred to in paragraph 1 (1) (d), which have been transferred to the cooperative, the company or the association.(4) In the case of the individual shareholder or member of the cooperatives, companies or associations referred to in paragraph 1, Article 51 (1a) must be applied with the proviso that the livestock units produced or held in his or her holding shall be subject to the conditions laid down in Article 51 (1). Livestock units produced or held within the scope of the possibilities referred to in paragraph 1 (1) (d).(5) The provisions of section 51 (2) to (4) shall apply accordingly. Non-official table of contents

§ 52 Special cultures

Hops, asparagus and other special cultures are to be used as agricultural parts (section 37 (1)). evaluating.

b)
Forestry Use

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§ 53 Reaction Operating resources

Harvested timber is part of the normal stock of circulating equipment, in so far as it does not exceed the annual utilisation rate; in the case of holdings which do not strike annually (issuing holdings), the timber is replaced by the Annual usage rate is a multi-annual usage rate corresponding to the operating conditions. Non-official table of contents

§ 54 Assessment Date

By way of derogation from § 35, Section 1, the scope and state of the stock shall not be applicable to the to base the conditions at the end of the marketing year preceding the date of the date of arrest. Non-official table of contents

§ 55 Determination of the comparison value

(1) The comparative procedure is based on Hochwald as a benefit part (section 37 (1)) ,(2) The profitability of the Hochwald is determined in advance for sustainable holdings with a regular age-or suburb-class ratio, and expressed by normal values.(3) Normal value is the yield of a sustainable holding with a regular age or supply class ratio, taking into account the wood yield on a hectare of wood. The normal values are proposed for evaluation areas by the evaluation advisory board and determined by means of a legal regulation. The normal value for the main determination at the beginning of the calendar year 1964 is no more than 3,200 Deutsche Mark (spruce, yield class I A, degree of stock 1.0). (4) The shares of the individual classes of old age or stock at the normal values will be expressed by percentages. For each age or storage class, the percentage is equal to the ratio of its output value to the output value of the sustainable holding with a regular age-or storage-class ratio. The percentages shall be laid down in a uniform manner for all valuation areas by means of a regulation. They amount to a maximum of 260 per cent of the normal values for the main fixed position at the beginning of the calendar year 1964.(5) Starting from the normal values fixed in accordance with paragraph 3, the yield value (comparative value) shall be derived for the forestry use of the individual holding. In this case, the percentages are applied to the classes of old age or forage.(6) The value of the individual age or supply class shall be at least 50 Deutsche Mark per hectare.(7) Mittelwald and Niederwald are to be set at 50 Deutsche Mark per hectare.(8) In order to promote the uniformity of the evaluation, the evaluation advisory board (§ § 63 to 66) for the forestry-based part of Hochwald in individual holdings shall be used to promote the conformity of the evaluation area in accordance with paragraph 3 of this Article. subject to normal conditions of earnings (main assessment bases) of the comparative value proposed and fixed by means of a regulation.(9) In order to take into account the decrease in net yields, the yield values determined in accordance with paragraph 5 (comparative values) shall be reduced by 40 per cent; paragraphs 6 and 7 shall remain unaffected.

c)
Wine-making Usage

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§ 56 Circulating operating resources

(1) The inventories of wines are counted among the companies that are being developed. from the last harvest and the penultimate harvest before the evaluation date to the normal stock of circulating means of operation. However, for the wine stocks from the pre-last harvest before the evaluation date, this shall only apply if they are not filled on bottles.(2) For points in time from 1. The stocks of wines from the harvests of the last five years prior to the valuation date for the normal stock of circulating resources are counted in January 1996 for the construction of the building. This allocation of wine stocks shall be equal to a change in the actual ratios which occurred in the calendar year 1995; § 27 shall not be applied in so far as it is applicable.(3) Deposits for subpopulations of wine stocks are not to be made. Non-official table of contents

§ 57 Assessment bases

As valuation bases, wine-growing systems or parts of wine-growing systems are used. Non-official table of contents

§ 58 Internal traffic situation

By way of derogation from Section 38 (2) (1), the internal traffic situation shall not be taken into consideration. the actual situation, but to use the conditions in the vineyard as a regular basis; § 41 applies accordingly.

d)
Gärtnerische Nutzung

name="BJNR010350934BJNE009202301 " />Non-Official Table of Contents

§ 59 Evaluation Date

(1) The operating area used by the cultivation of tree-grown plants shall be different from § 35 (1) according to the conditions on the 15. September, which precedes the date of the date of arrest.(2) By way of derogation from § 35 (1), the operating surface used by the cultivation of vegetables, flowers and ornamental plants shall be subject to the conditions set out in the 30. June, which precedes the date of the date of arrest. Non-official table of contents

§ 60 Terms and conditions of earnings

(1) In assessing the natural earnings conditions (§ 38 (2) (1) (a)), the The results of the soil estimation according to the Soil estimation Act.(2) With regard to the plant-enhancing installations, in particular the covered areas, the actual conditions of the holding shall be based, by way of derogation from § 38 (2) (2). Non-official table of contents

§ 61 Application of the comparative procedure

The comparative procedure is based on vegetable, flower and ornamental plant construction, To use fruit growing and nurseries as parts of the crop (§ 37 para. 1 sentence 2).

e)
Other agricultural and forestry use

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§ 62 Species and evaluation of other agricultural and forestry use

(1) Other agricultural and forestry use include
1.
inland fishing,
2.
the pond economy,
3.
fish farming for inland fishing and pond economy,
4.
the beekeepers,
5.
the traveling shepherd,
6.
seed rearing.
(2) In contrast to § 38 (1), no comparative figures are provided for the types of other agricultural and forestry use in the comparative procedure,

III.
Assessment Advisory Board, Review Committee

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§ 63 Assessment Advisory Board

(1) An evaluation advisory board is set up at the Federal Ministry of Finance.(2) The Assessment Advisory Board shall be divided into an agricultural department, a forestry department, a wine-making department and a horticultural department. The horticulture department consists of the subdivisions for vegetable, flower and ornamental plants, for fruit growing and for tree nurseries.(3) (omitted) unofficial table of contents

§ 64 members

(1) The evaluation advisory board belongs to
1.
in each department and subdivision:
a)
an official of the Federal Ministry of Finance as chairman,
b)
a civil servant from the Federal Ministry of Food, Agriculture and Consumer Protection
2.
in the agricultural department and the forestry department, each 10 members;
3.
in the wine-growing department, eight members;
4.
in the horticulture department four members with general expertise to join three other members with special expertise for each sub-department.
(2) Additional members may be required.(3) The members referred to in paragraphs 1 (2) to (4) and (2) shall, on a proposal from the supreme financial authorities of the Länder, be approved by the Federal Ministry of Finance in agreement with the Federal Ministry of Food, Agriculture and Food Consumer protection. The appeal can be withdrawn with the consent of the top financial authorities of the countries. If one of the members appointed pursuant to paragraph 1 (2) to (4) fails, a new member shall be appointed. Members must be knowledgeable.(4) The members appointed in accordance with paragraph 3 shall, in the course of the negotiations of the Advisory Board, proceed to the best of their knowledge and conscience, irrespective of special interests. They shall not disclose the content of the negotiations of the Advisory Council, as well as the conditions of the taxable persons who have become known to them in connection with their activities under this Act, and secrets, , in particular, commercial or commercial secrets, shall not be used without unauthorised use. At the beginning of their activities, they shall be obliged by the Chairman of the Advisory Board to carry out a conscientious task of fulfilling these obligations. This obligation shall be subject to a record signed by the pledge. In the event of infringements, the rules on tax secrecy and the criminality of his breach shall apply mutas to the provisions of the Treaty. Non-official table of contents

§ 65 Tasks

The Assessment Advisory Board has the task of making suggestions
1.
for the yield values to be determined by special law (§ 40 paragraph 1),
2.
for the comparative figures to be determined by the legal regulation (§ 39 para. 1) and comparison values (§ 55 paragraph 8) of the main assessment bases,
3.
for the standard values of forestry use for valuation areas to be determined by the legal regulation (§ 55 para. 3).
unofficial table of contents

§ 66 management

(1) The chairman leads the business of the evaluation advisory board and directs the negotiations. The Federal Ministry of Finance may adopt its rules of procedure for the evaluation advisory board.(2) The individual departments and subdepartments of the evaluation advisory board shall be eligible for a quorum if at least two-thirds of the members are present. In the event of a vote, the majority of votes shall decide, in the event of a tie, the vote of the chairman.(3) The Assessment Advisory Board shall have its seat at the seat of the Federal Ministry of Finance. In carrying out his duties, he shall have the investigative powers conferred on the financial offices in accordance with the rules of taxation.(4) The negotiations of the Assessment Advisory Board shall not be public. The assessment advisory board may, at its discretion, hear experts; Section 64 (4) shall apply accordingly. Non-official table of contents

§ 67 Gutachtercommittee

(1) In order to promote the uniformity of the valuation of agricultural and forestry assets in the countries, in particular through assessment of country assessment bases, a peer review committee shall be formed at each of the heads of the Oberfinanzdirektion. An agricultural department shall be formed in each of the experts ' committees. Additional departments may be formed as required in accordance with the structure of the evaluation advisory board (§ 63).(2) The agricultural department of the advisory committee shall also take over the powers of the Land Assessment Advisory Board in accordance with the Soil Estimation Act.(3) The advisory committee or each of its departments shall belong to
1.
the Chief Financial President or one of Member of his authority as chairman,
2.
a member of the highest authority responsible for agriculture and forestry Civil servants,
3.
Five knowledgeable members, in agreement with the competent authority responsible for the financial management, with the agreement of the State and Forestry competent supreme state authority. The appeal can be withdrawn. Section 64 (2) and (4) shall apply accordingly. The State Governments shall be authorized to determine by means of a regulation the competent authorities by way of derogation from the first sentence. You can transfer this authorisation to the supreme state authorities.
(4) The Chairman shall conduct the business of the Committee of Gutachtersand shall head the negotiations. The negotiations are not public. For the quorum and voting, § 66 para. 2 applies accordingly.

C.
Basic assets

I.
General

Non-Official Table of Contents

§ 68 Concept of basic assets

(1) Property belonging to the basic assets are
1.
the ground, the buildings, the other parts, and the accessories,
2.
the inheritance law,
3.
the home ownership, Teileigentum, the housing inheritance law and the partial building law after the Housing property law,
to the extent that it is not agricultural or forestry assets (§ 33) or operating land (§ 99).(2) The basic assets do not include
1.
Natural Resources,
2.
The machines and other devices of any kind that belong to an operating system (operating devices), even if they are essential components.
however, the reinforcements of blankets and the supports and other components not exclusively belonging to an operating system, such as wall templates and struts. Non-official table of contents

§ 69 Delimitation of the basic assets of agricultural and forestry assets

(1) Land-and forestry-used Areas are to be attributed to the basic assets if, according to their location, the utilization possibilities existing at the time of fixing or the other circumstances, it is to be assumed that in the foreseeable future they will be other than agricultural and forestry They will be used for transport purposes, in particular as a building land, an industrial country or a country.(2) If an operation of agriculture and forestry forms the livelihood of the farmer, land belonging to the farmer, which is properly managed from a position in a sustainable manner, is to be attributed to the basic assets only if: if it is very likely that they will be used for agricultural and forestry purposes at the latest after two years.(3) Surfaces are always to be attributed to the basic assets if they are set in a land-building plan as a building land, their immediate construction is possible and the building has begun within the plan area in neighbouring areas or already is carried out. The first sentence shall not apply to the court office and to other areas in direct spatial relationship with the court office up to a size of a total of one hectare.(4) Paragraph 2 shall not apply in the cases of Section 55 (5) sentence 1 of the Income Tax Law. Non-official table of contents

§ 70 Property

(1) Each economic unit of the basic assets forms a property within the meaning of this law.(2) A share of the owner of a property, among other basic assets (e.g. (b) in the case of Community lodges or garages) shall be included in the property if all shares in the common property are owned by owners of land which share their share of land together with their land. This does not apply if, according to the views of transport, the basic assets of the Community are to be regarded as a separate economic entity (Article 2 (1), third sentence, and 4). (3) As property within the meaning of this Act, a building which is not subject to Ground and soil, or in other cases, to be attributed to a person other than the owner of the land, even if it has become an essential part of the land. Non-official table of contents

§ 71 Buildings and parts of the building for civil protection

Buildings, parts of buildings and facilities designed to protect the population , as well as property and defence-related goods, have been created against the effects of assault weapons, shall not be taken into consideration in the determination of the unit value if, in peace, they are not, or only occasionally or slightly, for other purposes

II.
Unbuilt plots

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§ 72 term

(1) Uncultivated land is a property on which no usable buildings are located. The usability begins at the time of the reference skill. Buildings are to be considered ready for occupants if the future residents or other users can be allowed to use them; the inspection by the building supervision authority is not decisive.(2) In the case of a building which is of secondary importance and its value in relation to the purpose and the value of the land, the property shall be deemed to be unbuilt.(3) A plot of land shall also be considered as an unfinished property on which there is no longer any space available due to the destruction or the decay of the buildings to the duration of the usable space. Non-official table of contents

§ 73 Construction-ready plots

(1) Within the undeveloped land, the building-ready land is a special one. Property type.(2) Construction-ready land plots are unbuilt land, if they are fixed in a land-building plan as a building land, their immediate construction is possible and the building has begun within the plan area in adjacent areas or already carried out is. There are no plots of land that are intended for the common use.

III.
Built-in land

a)
term and Rating

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§ 74 term

Built-in plots are plots of land on which usable buildings are located , with the exception of the land referred to in Article 72 (2) and (3). If a building is erected in construction sections, the finished and ready-to-use part shall be considered as a usable building. Non-official table of contents

§ 75 Types of land

(1) The following types of land are to be distinguished in the assessment of built plots:
1.
rental properties,
2.
business plots,
3.
mixed-use plots,
4.
single-family homes,
5.
two-family homes,
6.
other built plots.
(2) Housing land plots are plots that are more than eighty percent, calculated according to the annual gross rent (§ 79), residential purposes except the single-family houses and two-family houses (paragraphs 5 and 6). (3) Business plots are plots of land which are used for more than eighty per cent, calculated according to the annual gross rent (§ 79), of their own or foreign commercial or public purposes.(4) Joint-used plots are plots of land that are part of residential purposes, in part for their own or foreign commercial or public purposes, and are not rental residential plots, business plots, single-family homes or two-family houses.(5) Detached houses are residential plots that contain only one apartment. Dwellings of the Hauspersonals (porters, heaters, gardeners, drivers, guardians, etc.) are not to be expected. Apart from the second sentence, a second dwelling is opposed to the term "detached house", even if it is of secondary importance. A property also applies as a single-family house, if it is used for commercial or public purposes, and therefore the property as a single-family house is not significantly impaired.(6) Two-family houses are residential plots, which contain only two apartments. The provisions of paragraphs 2 to 4 of paragraph 5 shall apply accordingly.(7) Other built-up land shall be such land which does not fall within the provisions of paragraphs 2 to 6. Non-official table of contents

§ 76 Evaluation

(1) The value of the property is subject to paragraph 3 in the course of the yield value procedure (§ § 78 bis 82) to determine for
1.
rental properties,
2.
business plots,
3.
mixed-use plots,
4.
Detached houses,
5.
Two-family homes.
(2) For the other built-up land, the Value in the way of the property value procedure (§ § 83 to 90) to be determined.(3) By way of derogation from paragraph 1, the value-added method shall be applied to
1.
in single-family homes and Two-family houses, which, by means of special design or equipment, differ substantially from the one-family houses and two-family houses to be assessed in accordance with paragraph 1;
2.
in such groups of business plots and in such individual cases of built-up land of the land species referred to in § 75 (1) No. 1 to 3, for which neither a The rent can be estimated according to § 79 (2);
3.
in the case of land with buildings and in the case of real estate with buildings in a Construction or construction, for which a copy (§ 80) in the annexes 3 to 8 is not determined.

Footnote

§ 76 (1) and (1). 3 No. 1: compatible with GG 100-1, insofar as the unit values to be determined in the property value procedure are from single-family homes above the level of the value of single-family houses to be assessed in the yield value procedure, BVerfGE v. 10.2.1987 I 646. unofficial table of contents

§ 77 minimum value *)

The value to be set for a built property must not be less than the value that the value of the property to be built Ground and soil alone would be considered as an unbuilt property. If buildings or parts of buildings have to be broken off due to their structural condition, the demolition costs must be taken into account.
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*) According to Article 7 of the Tax Amendment Act 1969 of 18. August 1969 (BGBl. 1211), § 77 shall be applied in the main reference period 1964 as follows:
" The value to be used for a built-up property shall not be less than 50 of the hundred of the value by which the land alone is considered to be unfinished. Property to be evaluated. "

b)
Method

1.
Revenue value

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§ 78 property value

The property value includes the floor value, the building value, and the value of the outdoor assets. It results from the application of a reproduction (§ 80) to the annual gross rent (§ 79), taking account of § § 81 and 82. Non-official table of contents

§ 79 Annual gross rent

(1) Annual gross rent is the total charge that the tenants (tenants) for the use of the property are have to pay for one year on the basis of contractual agreements at the time of the date of arrest. Relocations and all other services of the tenants must be included. The annual gross rent also includes operating costs (e.g. B. Fees of the congregation), which are directly collected by the congregation by the tenants. Not to be included are sub-rent surcharges, costs of operation of the central heating, hot water supply and fuel supply system as well as the driving chair, as well as all remuneration for exceptional ancillaries of the landlord, who do not concerning the use of space (e.g. B. Provision of hydropower, steam power, compressed air, power flow and the like), as well as ancemical services of the landlord, which only benefit individual tenants.(2) Instead of the amount referred to in paragraph 1, the usual rent shall be deemed to be the annual gross rent for such land or parts of the land,
1.
the self-used, unused, for temporary use, or free of charge,
2.
the The owner of the tenant has to pay for an actual rent deviating by more than twenty percent from the usual rent.
The usual rent is to be estimated on the basis of the annual gross rent, which is for rooms of the same or similar type, Location and equipment is regularly paid.(3) (omitted) (4) (omitted) (5) In the case of continuation and post-determination, the value ratios for the amount of the rent shall apply at the time of the main determination of the rent. Non-official table of contents

§ 80 duplicates

(1) The number with which the annual gross rent is to be multiplied (duplicates) is from the annexes 3 to 8. The reproduction is determined according to the type of land, the type of construction and construction, the year of construction of the building and the number of inhabitants of the Belegenheitsgemeinde at the time of the main determination. If a plot of land extends over several municipalities, the municipality of Belegenheitsgemeinde is the municipality in which the most valuable part of the land is situated. In the case of re-communitions after the main determining date, the number of inhabitants shall continue to be based on the number of inhabitants who were relevant for the municipalities or community parts concerned at the time of the main determination.(2) The State Governments shall be empowered to determine by means of a decree law that municipalities or parts of the community shall be incorporated into a different congregation class than the number of inhabitants thereof, if the duplicates are due to special economic circumstances in these communes or communal parts must be fixed by way of derogation (e.g. (3) The service life of a building is substantially extended as a result of structural measures, or as a result of unrecoverable trees, as compared to the life of a building in accordance with its design and construction; and If damage to the building is substantially shortened, the reproduction is not based on the actual construction year of the building, but on the basis of the later or earlier year of construction.(4) In the case of a plot of buildings or parts of a building which have different types of construction or construction, or which have been completed in different years, the buildings or parts of the buildings shall be constructed in accordance with the type of construction. and construction, as well as the reproduction of relevant copies after the year of construction. If the values of the individual buildings or parts of the building can be determined only with difficulty, the whole property can be used as a reproduction after an average year of construction. Unofficial Table Of Contents

§ 81 Extraordinary Basic Tax Burden

At the time of the main determination, the basic tax burden is different. If the municipality is significantly affected by the basic tax burden taken into account in the duplicators, the property values in these municipalities shall be reduced or increased by up to 10 per cent. The percentages shall be determined by means of a regulation. Non-official table of contents

§ 82 Discount and increase

(1) Lent value-reducing circumstances, which are neither in the amount of the annual gross rent nor in the If the amount of the reproduction is taken into consideration, the value of the property arising in accordance with § § 78 to 81 shall be considered to be the same. As such circumstances come, for example, B. eligible
1.
Unusually severe noise, smoke, or noise Scaffolding,
2.
recoverable tree defects and building damage, and
3.
the need to soon be Abort.
(2) In the event of an increase in value, which is not taken into account in the amount of the annual gross rent, the property value resulting from the § § § 78 to 81 shall be increased. As such, only
1.
is the size of the non-built area if it is on the There are no high-rise buildings; a surcharge is not required if the total area of single-family houses or two-family houses does not have more than 1,500 square metres, and for the remaining land types no more than five times the built-up area ,
2.
the sustainable exploitation of the land for advertising purposes against payment.
(3) The reduction referred to in paragraph 1 (1) and (2) or the increase in accordance with paragraph 1 (2) shall be 2 may not exceed a total of thirty percent of the property value (§ § 78 to 81). Where the conditions for the reduction referred to in paragraphs 1 and 2 and for the increase referred to in paragraph 2 meet, the maximum rate shall apply only to the result of the compensation.

2.
Method of use

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§ 83 property value

When determining the property value, the ground value is (§ 84), from the building value (§ § 85 to 88) and from the value of the external facilities (§ 89) to be assumed (starting value). The initial value is to be equated to the common value (§ 90). Unofficial table of contents

§ 84 Ground value

The reason and ground is to be set to the value that would result if the plot were unbuilt. unofficial table of contents

§ 85 building value

When determining the building value, a value based on the average value of the building value is first Production costs to be calculated in accordance with the construction price conditions of 1958. This value is to be converted according to the construction price ratios at the main determination time (building site-site-production value). Due to the age of the building at the time of the main determination (§ 86) and due to the existing structural defects and damage (§ 87), the value of the building site is to be reduced (building axle value). In special cases, the building's value may be reduced or increased (§ 88). Non-official table of contents

Paragraph 86 impairment of age

(1) The age of impairment is determined by the age of the building in the The main determining time and the usual life span of buildings of the same type and use. It must be expressed in a percentage of the building-site-production value. In this case, a constant annual impairment loss is to be assumed.(2) The age of the building shall be the period between the beginning of the year in which the building has been completed, and the date of the main determination.(3) A total reduction in value may not be reduced as a whole than at seventy per cent of the life span of the age. This amount can only be exceeded if there is an exceptional value reduction.(4) If the remaining life of a building is extended as a result of structural measures, the percentage calculated according to the actual age shall be correspondingly reduced. Non-official table of contents

§ 87 impairment loss due to structural defects and damage

For structural defects and damage, which are neither in the investigation of the If the value of the building site is still taken into account in terms of the impairment of old age, it is necessary to make a stop. The amount of the abatation depends on the significance and extent of the defects and damage. Non-official table of contents

§ 88 Discount and increase

(1) The building value can be reduced or increased if the circumstances of the actual type , which have not been taken into account in its investigation.(2) A reduction may in particular be considered when buildings are diminished in their value due to the location of the land, because of the unorganic structure or the economic ageing of the building.(3) A special surcharge shall be made if a plot of land is used sustainably against payment for advertising purposes. Non-official table of contents

§ 89 External asset value

The value of the external assets (for example, B. Umzäunungen, Wege-oder Platzfasteners) is to be calculated from the average production costs according to the construction price ratios of 1958 and to be converted according to the construction price ratios at the main determination time. This value shall be reduced due to the age of the external installations at the time of the main determination and due to possible structural defects and damage; the provisions of § § 86 to 88 shall apply mutatily. unofficial table of contents

§ 90 approximation to the common value

(1) The initial value (§ 83) is by applying a value number to the common value .(2) The number of values shall be determined by means of a regulation taking into account the circumstances affecting the value of the value, in particular the purpose and the usability of the land within certain economic activities and the size of the community, within the scope of 85 up to 50 percent of the initial value. Special values may be fixed for individual land types or land groups or sub-groups in certain areas, municipalities or parts of the community, if they require local conditions on the land market. name="BJNR010350934BJNG002202301 " />

IV.
Special Rules

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§ 91 Basic items in the state of the Construction

(1) In the case of land which is in the state of the building at the time of the arrest, the buildings or parts of the building which are not ready for use shall remain (e.g. (b) consideration of the value of the buildings or buildings).(2) (omitted)

Footnote

(+ + + § 91: For application to 1. 1 January 1997 § 152 para. 4 F. from 1997-10-29 + + +) Non-official table of contents

§ 92 Inheritance Law

(1) Is a property with a hereditary building law for the economic unit of the inheritance law as well as for the economic unit of the loaded land, a unit value shall be established in each case. The unit values shall be determined from a total value to be determined for the ground, including the buildings and the external installations, if the burden does not exist. Where the total value is determined in accordance with the rules on the valuation of the built-up land, each economic unit shall be deemed to be the land of the land type which is the basis for determining the total value.(2) If the duration of the inheritance law is still 50 years or more in the date determining the assessment, the total value (paragraph 1) shall not be applied solely to the economic unit of the inheritance law.(3) If the duration of the inheritance law is less than 50 years in the date determining the valuation, the total value (paragraph 1) shall be distributed according to the remaining duration of the inheritance law. Where
1.
is the economic unit of inheritance law:

the building value and a share of the ground value, which is

at a time of inheritance right
50 up to 40 years95 percent,
under 40 to 35 years90 percent,
under 35 to 30 years85 percent,
under 30 to 25 years80 Percent,
under 25 to 20 years70 percent,
under 20 to 15 years 60 percent,
under 15 to 10 years45 percent,
under 10 up to 5 Years25 percent,
under 5 years0 percent;

2.
the economic unit of the loaded property:

the share of the floor value that is Withdrawal of the share referred to in paragraph 1.
By way of derogation from points 1 and 2, the economic unit of the land under load shall include a share of the building value if special agreements justify it. This applies in particular if, in the event of the inheritance of the inheritance law by the time lapse of the owner of the burdened property, no compensation corresponding to the building value has to be provided. If the property in the building passes without compensation on the owner of the land under the expiry of the inheritance law due to the lapse of time, the building value shall be equal to the distribution of the land value as provided for in paragraphs 1 and 2 below. . If the compensation for the building is only a part of the building value at the time of the transition, then the proportion of the property which is to be paid to the owner of the land under load shall be distributed accordingly. Compensation for the building value expressed in the amount of the hereditary interest shall be disregarded. The value of the external facilities will be treated as the building value.(4) If, by contract with the owner of the contaminated land, the heirlofman has committed himself to demolition of the building upon termination of the inheritance law, this circumstance shall be taken into account by a corresponding abattion; the abatation if it is to be expected that the building will not be cancelled in spite of the obligation.(5) The right to the hereditary building interest shall not be taken into account as part of the land and the obligation to pay the hereditary interest shall not be taken into account in the evaluation of the inheritance law.(6) In the case of residential property rights or part-building rights, the total value (paragraph 1) shall be determined in the same way as if it were to be a residential property or a part-property. The total value shall be distributed in accordance with paragraph 3.(7) Notwithstanding the provisions of Article 22 (1), depreciation of the value of the economic units of the inheritance law and of the land under load shall be effected only if the total value resulting from the commencement of a calendar year is of the total value of the The last date of the date of the event is different to the extent referred to in Article 22 (1). § 30 shall apply accordingly. In the event of a change in the distribution of the total value referred to in paragraph 3, the unit values for the economic units of the inheritance law and the loaded land shall be continued without respect for value-for-value limits. Unofficial table of contents

§ 93 Apartment property and Teileigentum

(1) Each apartment property and partial property forms an economic entity. For the purpose of determining the type of land (§ 75), the use of the part of the building which is to be covered by the property and the part of the property is decisive. The provisions of § § 76 to 91 shall apply unless otherwise indicated in paragraphs 2 and 3.(2) The residential property used for more than eighty percent residential purposes shall be assessed in accordance with the provisions of the yield value procedure in accordance with the provisions governing rental housing estates. Residential property, which is not more than eighty per cent but not less than 20 per cent residential, is to be assessed by means of the yield value procedure in accordance with the rules applicable to mixed-use land.(3) In the event that the share of co-ownership in the land register in the land register does not correspond to the ratio of the annual gross rent to each other, this may be taken into account in the determination of the value. Where individual premises located in the Community property are leased, their value shall be distributed according to the shares registered in the land register and shall be recorded in the case of the individual economic units. Non-official table of contents

§ 94 Building on foreign land

(1) In the case of buildings on foreign land and soil, the floor value is the owner of the Ground and land and the building value attributed to the economic owner of the building. External installations (e.g. Without prejudice to the provisions of Section 68 (2), the economic ownership of the building shall be included in the economic unit of the building, for example, fenced-in, route-fixing). § 75 is decisive for the type of property of the building; the land on which the building is built shall be deemed to be the building plot of the same type of land.(2) For the ground and ground, the value shall be determined in accordance with the principles applicable to unbuilt land; impairs the impairment of use resulting from the presence of the building, the value, shall be taken into account.(3) The evaluation of the buildings shall be carried out in accordance with § 76. If the building is assessed in accordance with the yield value procedure, the value of the share falling on the ground and the ground shall be deducted from the value resulting from § § 78 to 80. If it is agreed that the building should be cancelled after the end of the rental or lease period, this circumstance must be taken into account by a corresponding cut-off; the check-off shall not be required if it is to be seen that the building is in spite of the obligation

D.
Operating assets

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§ 95 The concept of operating assets

(1) The operating assets comprise all parts of a commercial enterprise within the meaning of § 15 (1) and (2) of the Income Tax Act, which are part of the tax profit determination of the operating assets.(2) Without prejudice to § 97, as a commercial enterprise, agriculture and forestry shall not apply if it constitutes the main purpose of the enterprise.(3) (omitted) Non-official table of contents

§ 96 Free occupations

The commercial enterprise is subject to the exercise of a professional profession within the meaning of section 18 (1) no. 1 of the Income Tax Act; this also applies to the activity as a recipient of a State Lottery, insofar as the activity is not already exercised within the framework of a commercial operation. Non-official table of contents

§ 97 Operating assets of corporate bodies, personal associations and asset masses

(1) A business enterprise in particular, all economic goods belonging to the following entities, persons ' associations and assets, if they have their management or head office in the country:
1.
corporations (limited liability companies, limited partnerships on shares, companies with shares, companies with Limited liability, European companies);
2.
Cooperatives of acquisitions and cooperatives;
3.
Mutual Insurance Associations;
4.
Public Credit Institutions Right;
5.
Societies within the meaning of § 15 (1) No. 2 and (3) or § 18 (4) sentence 2 of the Income Tax Act. The commercial enterprise of such a company also includes the assets owned by a shareholder, several or all of the shareholders, and the debts of a shareholder, several or all members, insofar as the Economic goods and liabilities in the tax profit determination are part of the company's operating assets (§ 95); this allocation shall be subject to other financial statements.
§ 34 (6a) and § 51a shall remain unaffected.(1a) The common value of a share in the operating assets of a civil society referred to in Article 97 (1), first sentence, No. 5 shall be determined and divided as follows:
1.
The common value of the company's assets (total traits) according to § 109 para. 2 is to be divided as follows:
a)
the capital accounts from the total trade balance are prepend to the respective partner
b)
the remaining value is to be divided among the shareholders in accordance with the profit distribution key for the company; pre-winnup parts are not to be taken into account.
2.
For the assets and liabilities of a shareholder's special operating assets, the common value must be determined. It is to be attributed to the respective partner.
3.
The value of the share of a shareholder is calculated as the sum of the share of the total trading assets according to point 1 and the value of the special operating assets as specified in point 2.
(1b) The common value of a share in a capital company referred to in section 97 (1), first sentence, is determined by the ratio of the share of the nominal capital (basic or The company's capital stock is the value of the assets of the capital company at the valuation date. This shall also apply if the nominal capital is not yet fully paid. If the shareholding in the assets and the profits of the company are based on an express agreement of the partners according to the respective amount of the nominal capital paid, the common value refers only to the actual value of the company's capital. the nominal capital paid.(2) A commercial enterprise shall also form the economic goods belonging to other legal persons of private law, non-rights-capable clubs, institutions, foundations and other assets, insofar as they are an economic entity. Business operations (excluding agriculture and forestry).(3) (omitted)

footnote

(+ + + § 97 para. 1 sentence 1 no. 1: first to be applied on 1.1.2006 in accordance with the first sentence of the first sentence). § 152 (3) + + +) Non-official table of contents

§ 98 (omitted)

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§ 98a (omitted)

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§ 99 Operating land

(1) The operating land within the meaning of this Act is the property belonging to a commercial enterprise, insofar as it is detached from its membership of the commercial enterprise,
1.
would belong to the basic assets or
2.
an operation of agriculture and forestry.
(2) (omitted) (3) Basic assets within the meaning of paragraph 1 (1) are such as basic assets, operating land in the The purpose of paragraph 1 (2), such as agricultural and forestry assets, is to be assessed. unofficial table of contents

§ § 100 to 102 (omitted)

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§ 103 Debt and other deductions

(1) Debt and other deductions belonging to the operating assets pursuant to Section 95 (1) shall be subject to the provisions of paragraph 3 shall be taken into account in so far as they are in economic context with the whole or individual part of the operating assets within the meaning of this Act.(2) A shareholder in the tax balance of claims against a company controlled by him is to be deducted from a debt item at an appropriate level.(3) reserves shall be deductible only in so far as its deduction in the valuation of the operating assets for the purposes of inheritance tax is expressly permitted by law. unofficial table of contents

§ 104 (omitted)

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§ § 105 to 108 (omitted)

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§ 109 Evaluation

(1) The operating assets of Commercial enterprises within the meaning of § 95 and the operating assets of persons working as freelance persons within the meaning of § 96 shall in each case be employed with the common value. In order to determine the common value, Section 11 (2) shall apply accordingly.(2) The value of a share in the operating assets of a corporation, personal association or asset mass referred to in § 97 shall be applied with the common value. In order to determine the common value, Section 11 (2) shall apply accordingly. Non-official table of contents

§ 109a (omitted)

Second section
special rules and Empowerment

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§ § 110 to 120 (omitted)

footnote

(+ + + § 112: for application to 1.1.1997 cf. § 152 (5) F. from 1997-10-29 + + +) Non-official table of contents

§ 121 Domestic assets

For domestic assets:
1.
the domestic agricultural and forestry assets;
2.
the domestic basic property;
3.
the domestic operating assets. As such, the assets serving a domestic business if a permanent establishment is maintained in the country or a permanent representative is appointed;
4.
Shares in a capital company if the company is domiciled or senior management in Germany and the shareholder is close to it or close to it with other persons within the meaning of Section 1 (2) of the German Foreign Tax Act, as amended, is directly or indirectly involved in the company's basic or stock capital at least to one tenth;
5.
Inventions, utility models and topographies not listed in Section 3, which are entered in a domestic book or register;
6.
Business goods that are not covered by numbers 1, 2 and 5 and are left to a domestic commercial enterprise, in particular those leased or leased;
7.
mortgages, basic debt, pension liabilities and other claims or rights if they are owned by domestic property, by domestic land rights or by ships that are registered in a domestic ship register, directly or indirectly secured. Excluded are bonds and receivings over which partial bonds are issued;
8.
Claims from participation in a commercial sector as a stiller Shareholders and from a partial loan, if the debtor is domicated or habituated, domicated or senior management in Germany;
9.
Rights of use one of the assets referred to in points 1 to 8.
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§ 121a Special provision for the application of the Unit values 1964

During the period of validity of the values on the value ratios on the 1. January 1964, the unit values of the property are based on land (§ 70) and land in the sense of § 99 (1) no. 1 for the business tax with 140 of the hundred of the unit value.

Footnote

(+ + + § 121a: To apply to the 1. 1 January 1997 § 152 para. 6 F. from: 1997-10-29 + + +) Non-official table of contents

§ 122 Special provisions for Berlin (West)

§ 50 (1), section 60 (1) 1 and § 67 do not apply to the property in Berlin (West). In the assessment of natural conditions of yield and of the soil-species ratio, the soil estimation law is to be applied in the appropriate way. Unofficial Table Of Contents

§ 123 Authorizations

The Federal Government is authorized, with the consent of the Federal Council, to apply the provisions of Section 12 (4), section 21 (1), § 39 (1), § 51 (4), § 55 (3), (4) and (8), § § 81 and 90 (2) of the legal regulations. Non-official table of contents

§ 124 (omitted)

Third section
Rules for evaluating Assets in the area referred to in Article 3 of the Agreement

A.
Land and forestry assets

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§ 125 agricultural and forestry assets

(1) unit values for agriculture and forestry holdings according to the value ratios of 1. It was established in January 1935. It was no longer applied in January 1991.(2) By way of derogation from section 19 (1), substitute economic values for the assets referred to in paragraph 3 shall be determined in place of the unit values for agricultural and forestry holdings and from 1. It was adopted in January 1991. By way of derogation from § 2 and § 34 (1), 3 to 6 and 7, the formation of the substitute economic value shall be based on a unit of use in which all the economic goods of the agricultural and forestry sector, which are regularly used by the same person (user), are Assets within the meaning of Section 33 (2) shall be included, even if the user is not the owner. § 26 shall apply mutatily. The basic property within the meaning of § 3 (1) sentence 1 no. 6 and sentence 2 of the Basic Tax Law is not taken into account in the formation of the substitute economic value.(3) By way of derogation from § 33 (2), the country and forestry assets do not belong to the residential buildings, including the ground and the soil. Residential properties shall be attributed to the basic assets and shall be evaluated in accordance with the applicable rules.(4) The substitute economic value shall be determined in a simplified procedure with the appropriate application of § § 35, 36, 38, 40, 42 to 45, 50 to 54, 56, 59, 60 para. 2 and § 62. In contrast to Section 38 (2) No. 1, the comparison of the conditions of yield shall be based solely on the circumstances in the area which are to be considered on a regular basis.(5) The value ratios for the determination of the substitute economic value are those of the 1. in the main determination of the unit values of agricultural and forestry assets in the Federal Republic of Germany. The report was adopted on 31 January 1964.(6) From the comparative figures of the uses and parts of use, with the exception of the forestry use and other agricultural and forestry use, the substitute comparison values shall be used as components using the yield values of § 40. of the substitute economic value. The following comparison numbers apply to the usage and usage parts:

1.
Agricultural usage

a) Agricultural use without hops and asparagus
The agricultural comparative figure in 100 per hectare is calculated on the basis of the results of the soil estimation, taking into account further natural and economic yield conditions.
b)Hops
hop build comparison count per Ar
40
c)asparagus
asparagus comparison count per Ar
70
2.
Wine-growing use
Viticulture-Comparison numbers per Ar:

a)Grape production (Niche-growing)22
b) Faßweinausbau25
c)bottle winegrowing 30
3.
Gärtnerische Utilization
Gartenbau-Comparison numbers je Ar:

(7) For the The following usage values are immediately set to replacement comparison values:

1.
Forestry Usage

The surrogate comparison value is 125 Deutsche Mark per hectare.

2.
Other agricultural and forestry usage

The replacement comparison value is

a)Vegetable vegetable, flower and ornamental plant cultivation:
aa)Vegetable construction50
bb)flowers and ornamental plants100
b) Fruit-growing Section50
c)User Part Tree Schools 60
d)For use surfaces under glass and plastic sheets, except for low glass, increase the above Comparison Numbers on
aa)Vegetable Construction
not heatable to be 6-fold,
heatableto 8fold,
bb)Flowers and ornamental trees, tree nurseries 
non-heatable4x,
heatable8x.
a)Inland Fisheries2 Deutsche Mark per kg of sustainable annual catch,
b) Teichwirtschaft
aa) Forellenteichwirtschaft 20 000 Deutsche Mark per hectare,
bb) rest of the pond economy1 000 Deutsche Mark per hectare,
c)Fish farming for inland fishing and pond management
aa) for Forellenteichwirtschaft30 000 Deutsche Mark per hectare,
bb) for the rest of the inland fishing and pond economy1 500 Deutsche Mark per hectare,
d)Imkerei10 Deutsche Mark je Bienenkasten,
e) Wanderschäferei20 German marks per motherhood,
f)Seed breeding 15 percent of sustainable annual revenue,
g)Christmas tree culture3 000 Deutsche Mark per hectare,
h)Pilzanbau25 Deutsche Mark per square meter,
i)Besamungsstations20 percent of sustainable annual revenue.
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§ 126 Valiant of the Replacement Economic Value

(1) The replacement economic value resulting from § 125 applies to the property tax; it is determined in the control measurement procedure. Section 22 (1) shall apply in the case of a reassessment of the basic tax amount due to a change in the value of the substitute economic value.(2) For other taxes, the replacement economic value or a corresponding share of the value of the assets of the agricultural and forestry assets must be attributed to the value of the substitute economic value. The ownership and the share of the substitute economic value are to be determined in the determination procedure of the respective tax.

Footnote

(+ + + § 126 para. 2: For the application cf. § 48 (1) GNotKG + + +) A non-official table of contents

§ 127 Declaration on the replacement economic value

(1) The user of the agricultural and forestry assets (§ 125 para. 2 sentence 2) has the tax office, in the district's district the assets used or the most valuable part of which is to make a declaration on the substitute economic value. The user has to sign the tax return on his own hand.(2) The declaration shall be for the first time for the calendar year 1991 in accordance with the conditions of 1. 1 January 1991. Section 28 (2) shall apply accordingly. Non-official table of contents

§ 128 Information, surveys, announcements, rounding out

§ 29 and § 30 shall apply in the determination of the replacement economic value

B.
Basic Assets

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§ 129 Basic assets

(1) For plots of land, the unit values are valid according to the value ratios on the 1. (2) Subject to § § 129a to 131, the determination of the unit values in 1935 instead of § § 27, 68 to 94
1.
§ § 10, 11 para. 1 and 2 and para. 3 sentence 2, § § 50 to 53 of the German Evaluation Act Democratic Republic in the version of 18. September 1970 (Special Pressure No. 674 of the Code),
2.
§ 3a (1), § § 32 to 46 of the Implementing Regulation to the Reichsvaluation Act of 2. February 1935 (RGBl. 81), as last amended by the Regulation amending the Implementing Regulation relating to the Wealth Tax Act, the Implementing Regulation to the Reichsvaluation Act and the Regulation on the application of the provisions of the 8. December 1944 (RGBl. 338), and
3.
the legal regulations of the presidents of the Land Finance Offices on the evaluation of built-up land of 17. December 1934 (Reichsministerialblatt, p. 785 et seq.), insofar as parts of the area referred to in Article 3 of the agreement are within its scope,
. Non-official table of contents

§ 129a Discount on valuation with a multiple of the annual gross rent

(1) Is a discount because of the building's construction The state of the building (Section 37 (1), (3) and (4) of the Implementing Regulation applicable to the Reichsvaluation Act) shall be granted, the maximum rate shall be 50 per cent instead of the maximum rate of 30 per cent.(2) The value of a property resulting from the multiple of the annual gross rent shall be moderate to 30 per cent without limitation (Section 37 (3) of the Implementing Regulation applicable to the Reich Assessment Act), if the necessity of Early demolition. The same applies if the person who has built a building on foreign land on the basis of an inheritance law is contractually obligated to cancel the building early.

Footnote

(+ + + § 129a: For the first application, see Section 124 (4) F. ab 1994-07-27 + + +) Non-official table of contents

§ 130 post-war buildings

(1) Post-war buildings are plots of land with buildings that are after the 20th June 1948 have been fined.(2) As far as post-war buildings are to be assessed with a multiple of the annual gross rent, for living space the rent valid as of the point of reference is as an annual rent of the 1. January 1935. Are post-war buildings after the 30. In June 1990, the rent is to be set up, which would have been legally permissible with the continued existence of the rental price legislation as of the reference skill. If the rent for rent includes components which are not part of the annual gross rent within the meaning of § 34 of the implementing regulation to be applied to the Reichsvaluation Act, they are to be eliminated.(3) In the case of post-war buildings of the rental housing land, the mixed-use land and the commercial properties to be valued at a multiple of the annual gross rent, the reproduction of the nine copies shall apply in a uniform manner. Non-official table of contents

§ 131 Housing property and partial property rights, housing inheritance law and partial building law

(1) Each apartment owner and Teileigentum is an economic entity. For the purpose of determining the main unit of the property, the use of the part of the building that decaying to the owner of the apartment and the part of the property is decisive. The provisions for the determination of the unit values of 1935 in the case of built-up land are to be applied, unless otherwise indicated in paragraphs 2 and 3.(2) The residential property used for more than 80 per cent residential purposes shall be valued at the multiple of the annual gross rent in accordance with the provisions governing rental housing properties. Home ownership, which is not more than 80 percent but not less than 20 percent residential, is to be assessed with the multiple of the annual gross rent according to the regulations governing mixed-use plots.(3) In the event that the share of co-ownership in the land register in the land register does not correspond to the ratio of the annual gross rent to each other, this may be taken into account in the determination of the value. Where individual premises located in the Community property are leased, their value shall be distributed according to the shares registered in the land register and shall be recorded in the case of the individual economic units.(4) In the case of residential building rights or partial building rights, § 46 of the implementing regulation applicable to the Reichsvaluation Act shall apply in accordance with the provisions of the Reich Evaluation Act. The total value is to be determined in the same way as if it was a residential property or a partial property. It must be distributed to the owner of the housing and the owner of the land accordingly. Unofficial table of contents

§ 132 Continuation and post-determination of the unit values 1935

(1) Continuations and posture of the Unit values in 1935 will be first for the first time. 1 January 1991, unless there is no derogation from paragraphs 2 to 4.(2) A determination of the unit value to the 1 is not required for rental housing estates and single-family houses within the meaning of § 32 of the implementing regulation to be applied to the Reich Assessment Act. 1 January 1991, if there is no effective determination of the unit value for economic unity from that date and if the unit value would be required only for the setting of the basic tax. The unit value for rental housing and single-family homes is subsequently determined at a later date when the unit value is required for the first time for the establishment of taxes other than the property tax.(3) Where a unit value is established for land within the meaning of paragraph 2, it shall apply to the property tax from the calendar year following the announcement of the notice of arrest.(4) Changes in the actual situation, which only affect the value of the land, will not be changed until the first one. It shall be taken into account in January 1994, except where a determination of the unit value at an earlier date is required for the establishment of taxes other than the basic tax. Unofficial table of contents

§ 133 special rule for the application of the unit values 1935

The unit values 1935 of the operating land are for to set the trade tax as follows:
1.
Housing land with 100% of the unit value 1935,
2.
Business plots with 400 percent of unit value 1935,
3.
mixed-use plots, single-family homes, and other built plots with 250 percent of the unit value 1935,
4.
Unbuilt plots with 600 percent of the unit value 1935.
In the case of land in the state of the building, the main unit for the special unit value is determined in the According to § 33a (3) of the Implementing Regulation applicable to the Reich Assessment Act (Reichsvaluation Act) according to the actual state, which exists after completion of the building.

C.
Operating assets

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§ § 134 to 136 (omitted)

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§ 137 balance sheet post according to the D-market balance law

The following balance sheet items according to the D-market balance law are not included in the operating assets:
1.
the special loss account,
2.
the capital recovery account and
3.
the equity devaluation account.

Fourth Section
Rules for the valuation of land property for the real estate tax from 1. January 1997

A.
General

Non-official table of contents

§ 138 Determination of basic property values

(1) Land ownership values are determined taking into account the actual conditions and the value ratios at the time of taxation. Section 29 (2) and (3) shall apply mutatily.(2) For the economic units of agricultural and forestry assets and for operating land within the meaning of section 99 (1) no. 2, the basic property values shall be determined by applying the § § § 139 to 144.(3) The basic property values shall be determined for the economic units of the basic assets and for operating land within the meaning of § 99 (1) No. 1 under the application of § § 68, 69 and 99 (2) and § § 139 and 145 to 150. Section 70 shall apply with the proviso that, by way of derogation from the first sentence of paragraph 2 of this provision, the share of the owner of a property in other basic assets (for example, on Community hopelyards or garages) shall be included in the property if: the share is used together with the property. § 20, second sentence, shall apply accordingly.(4) In the event that the taxable person provides that the common value of the economic unit at the time of taxation is lower than the value determined in accordance with § § 143, 145 to 149, the common value shall be determined as the basic property value. Unofficial Table Of Contents

§ 139 Rounding

The property values are rounded down to full five hundred euros. name="BJNR010350934BJNG003200301 " />

B.
Land and forestry assets

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§ 140 Economic unit and scope of agricultural and forestry assets

(1) The concept of economic unity and the extent of the assets of agricultural and forestry assets are based on § 33. These include intangible assets (for example, fire-rights, milk supply rights, hunting rights and sugar beet rights) to the extent that they are intended to serve the agricultural and forestry industries on a permanent basis.(2) Pension obligations shall also be part of the monetary debts within the meaning of Section 33 (3) (2). Non-official table of contents

Section 141 Scope of the operation of agriculture and forestry

(1) The operation of agriculture and forestry includes
1.
the operating part,
2.
the operating homes,
3.
the residential part.
(2) The operating part includes the economic part of a Operation of agriculture and forestry (section 34 (2)), but without the operating housing (paragraph 3). Section 34 (4) to (7) shall apply in the determination of the extent of the operating part.(3) In-house apartments are intended to be used for the operation of agriculture and forestry, but are not to be attributed to the housing part, including the land and land.(4) The residential section comprises the buildings and parts of buildings within the meaning of section 34 (3) and the corresponding ground and floor. Non-official table of contents

§ 142 Operating value

(1) The value of the operating part (operating value) is used in accordance with § § 35 and 36 (1). and 2, § § 42, 43 and 44 (1) and § § 45, 48a, 51, 53, 51a, 54, 56, 59 and 62 (1). By way of derogation from § 36 (2) sentence 3, the yield value is 18.6 times the net yield.(2) The operating value shall be composed of the individual yield values for subsidiary undertakings (§ 42), the mining land (§ 43), the Community animal husbandry (§ 51a) and the other parts of the agricultural and forestry sector other than those referred to in point 5. Usage as well as the following yield values:
1.
Agricultural use:
a)Agricultural use without hops and asparagus:
The yield value is to be determined on the basis of the results of the soil estimate according to the Soil estimation Act. It is 0.35 euros per yield measure;
b)Hopfen usage part 57 Euro per Ar;
c)asparagus usage part76 euro per Ar;
2.Forsteconomical Usage:
a)Use sizes of up to 10 hectares, non-economic forest, tree species group pine, tree species group spruce up to 60 years, tree species group beech and other hardwood up to 100 years and oak for up to 140 years0.26 euro per Ar;
b)tree species group Fichte more than 60 years up to 80 years and plenum forest7.50 Euro per Ar;
c)Baumartengruppe Spruce over 80 to 100 years15 Euro per Ar;
d)Construction marte group Fichte over 100 Years20 Euro per Ar;
e)Group of trees and other hardwood over 100 Years5 Euro per Ar;
f)Oak over 140 years 10 Euro per Ar;
3.Wine-making usage:
a)Grape production and wine-growing:
aa)in wine-growing areas Ahr, Franken and Württemberg36 Euro per Ar;
bb) in the remaining wine-growing areas18 Euro per Ar;
b) Bottle wine-growing:
aa)in the wine-growing areas of Ahr, Baden, Franken, Rheingau and Württemberg82 Euro per Ar;
bb)in the rest of the wine-growing regions 36 Euro per Ar;
4.Gärtnerische Nutzung:
a)Vegetable vegetable, flower and ornamental plant:
aa)Vegetable construction:
-Free land surfaces 56 Euro per Ar;
surfaces under glass and plastics511 Euro per Ar;
bb)Flowers and ornamental plants:
-Freiland surfaces 184 Euro per Ar;
-heatable surfaces under glass and plastics1,841 Euro per Ar;
-Non-heatable surfaces under glass and plastics920 Euro per Ar;
b) Fruit-growing Section20 Euro per Ar;
c)Use part Tree nurseries:
-Free spaces164 Euro per Ar;
-Areas under Glass and Plastics1,329 Euro per Ar;
5. Other agricultural and forestry usage:
a)Use part Walking sheepmeat10 euros per mother sheep;
b)Christmas tree culture 133 Euro per Ar;
6.Geringstland: 
The yield value for Geringstland is0.26 Euro per Ar.
(3) For the inheritance tax law pursuant to § 13a of the inheritance tax law The beneficiary of agricultural and forestry holdings may be requested to determine the operating value as a whole, as a single yield, by way of derogation from the provisions of paragraph 2 (1) to (6). The application shall be made in writing upon submission of the declaration of arrest. The necessary assessment bases must be proven by the taxable person.(4) In the cases of section 34 (4), the operating value shall be distributed in accordance with section 19 (3) no. 2. In the case of distribution, a share shall not be determined for a party other than the owner of the land if it is less than 500 euros. The distribution shall not be distributed if the shares of the other parties together amount to less than 500 euros. In the cases of section 34 (6), the sentences 1 to 3 shall apply accordingly. Insofar as the operating value of the owner of the land is determined taking into account § 48a, a distribution shall not take place in the cases of § 34 para. 4. Non-official table of contents

§ 143 Value of the operating housing and the residential component

(1) The value of the operating apartments (section 141 (3)) and the value of the (2) In the cases of § 146 (6), in the case of the operating housing and the housing part, the following provisions shall be determined in accordance with the provisions of § 146 (6). the conditions set out in paragraph 3 shall, in each case, be based on a maximum of five times the built-up area.(3) In order to take into account special features which arise in the case of a spatial connection between the operating apartments and the residential part with the court office, their values (§ § 146 to 149) are to be reduced by 15 per cent each. Non-official table of contents

§ 144 Composition of the land and forestry property value

The operating value, the value of the Operating apartments and the value of the residential part together form the land and forestry property value.

C.
Basic assets

I.
Unbuilt Plots

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§ 145 Unbuilt Plots

(1) Unbuilt plots are plots of land, on that don't have any usable buildings. The usability begins at the time of the reference skill. Buildings are to be considered ready for occupants if the future residents or other users can be allowed to use them; the inspection by the building supervision authority is not decisive.(2) The property shall be deemed to be undeveloped on the property of buildings which cannot be used for a period of time or only for insignificant use. A use shall be deemed to be negligible if the annual rent achieved for this purpose (Section 146 (2)) or the usual rent (section 146 (3)) is less than 1 per cent of the value to be applied in accordance with paragraph 3. A plot of land shall also be considered as an unfinished property on which there is no longer any space available due to the destruction or the deterioration of the buildings in the long term.(3) The value of an unbuilt property is determined on a regular basis by its area and by the 20 per cent reduction in the value of the land (section 196 of the construction code in the version in force). The ground guidelines must be determined by the expert committees according to the construction code and must be communicated to the financial offices. In the case of the valuation of the value, the ground indicative value must always be determined, which was to be determined last by the advisory committee. If the assessment committees do not determine the ground value, the soil value shall be derived from the values of comparable areas and shall be reduced by 20 per cent.

Footnote

(+ + + § 145 para. 3: For the application cf. § 205 (3) + + +)

II.
Built-in Plots

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§ 146 Built Plots

(1) Land to which the characteristics referred to in § 145 (1) do not apply are built-up land.(2) The value of a built property is 12.5x the annual rent agreed at the time of taxation, reduced by the impairment due to the age of the building (paragraph 4). Annual rent is the total charge that the tenants (tenants) have to pay for the use of the built-up land due to contractual arrangements for the period of twelve months. Operating costs shall not be included.(3) The usual rent shall be replaced by the usual rent for such land or parts of the land,
1.
the self-used, unused, for temporary use, or free of charge,
2.
the The owner has left the tenant to an actual rent deviating by more than 20 per cent from the usual rent.
The usual rent is the rent, which is comparable to the type, location, size, equipment and age, not price-bound land is paid by foreign tenants; operating costs (paragraph 2, sentence 3) shall not be included in this case. Unusual or personal circumstances remain unsuitable.(4) The impairment of the age of the building shall be 0.5 per cent for each year which has been completed up to the date of reference of the building up to the time of taxation, but not more than 25 per cent of the value referred to in paragraphs 2 and 3. Where construction measures have been carried out on the basis of the building's reference character and have extended the normal life of the building for a period of at least 25 years, the reduction in value due to the age of the building shall be one of the prolongation of the habitual residence. The term of use shall be considered to be a reference skill.(5) If a built property, which is used exclusively for residential purposes, does not contain more than two apartments, the value determined in accordance with paragraphs 1 to 4 shall be increased by 20 per cent.(6) The value to be used for a built-up land pursuant to paragraphs 2 to 5 shall not be less than the value by which the land alone would be considered as an unfinished property in accordance with Section 145 (3).(7) The rules shall apply mutagentily to residential property and partial property. Non-official table of contents

§ 147 Special cases

(1) The usual rent for built-up land (§ 146 (3)) cannot be determined. the value deviating from § 146 according to the sum of the value of the ground and the value of the buildings. This shall apply in particular where the buildings have been constructed for the purpose of carrying out certain manufacturing processes, on special uses or for the reception of certain technical facilities and cannot be used for other purposes, or can only be used for other purposes with considerable effort. can be done.(2) The value of the ground and ground shall be determined in accordance with § 145, with the proviso that in place of the 20 per cent abatation provided for in section 145 (3), such a 30 per cent shall occur. The value of the buildings shall be determined in accordance with the tax valuation rules; the value at the time of taxation shall be the decisive factor. Non-official table of contents

§ 148 Inheritance law

(1) If the property is burdened with an inheritance law, it is necessary to determine the basic property values for the economic unit of the land under load and the economic unit of the inheritance law shall be assumed to be of the total value for the land, including the buildings, before the application of Section 139, if the burden of the load is not to be found.(2) The value of the land shall not apply to the economic unit of the land under load.(3) The building value shall not apply solely to the economic unit of the inheritance law, if the duration of this right at the time of taxation is at least 40 years or the owner of the subject-laden property shall be replaced by the inheritance of the inheritance law To pay compensation to the value of the building in time. If the duration of the inheritance law at the time of taxation is less than 40 years and compensation is excluded, the building value shall be distributed. In this case, the economic unit of inheritance law shall be omitted from

40 to 35 years
valign="top " charoff="50"> 90 percent
under 35 to 30 years85 percent
under 30 up to 25 years80 percent
under 25 up to 20 years70 percent
under 20 to 15 years60 percent
under 15 up to 10 years50 Percent
under 10 to 8 years40 percent
under 8 up to 7 years 35 percent
under 7 to 6 years30 percent
under 6 up to 5 years25 percent
under 5 up to 4 years20 percent
under 4 to 3 years15 percent
under 3 up to 2 years10 percent
under 2 years up to 1 year5 percent
less than 1 year0 Percent.

The economic unit of the loaded property does not include the remaining part of the building value. If the compensation for the building is only a part of the common value at the time of the transition, the share of the compensation paid to the owner of the land subject to compensation shall be distributed accordingly. Compensation for the common value of the building, which is expressed in the amount of the inheritance interest, shall be disregarded.(4) In the case of the properties to be assessed in accordance with § 146, the building value shall be 80 per cent of the value determined in accordance with section 146 (2) to (5); the remaining part of the total value shall be equal to the value of the land. In the case of built-up land within the meaning of section 147 (1), the value of the land is to be determined in accordance with § 147 (2) sentence 1 and the building value in accordance with § 147 (2) sentence 2.(5) Paragraphs 1 to 4 shall apply mutagenic to residential property rights or partial building rights.(6) The right to the hereditary building shall not be considered as an integral part of the land or as a separate right; the obligation to pay the hereditary interest shall not be deducted from the assessment of the inheritance law or as a separate obligation. Non-official table of contents

§ 148a Building on foreign land

(1) In the case of buildings on foreign land and soil, Section 148 (1) shall be amended accordingly. , The ground value is the owner of the land and the building value is to be attributed to the owner of the building.(2) § 148 (4) and (6) shall apply accordingly. Non-official table of contents

§ 149 Basic items in the state of construction

(1) A plot of land in the state of the building is available when the construction works And buildings or parts of buildings are not ready for occupation. The condition of the building begins with the excavations or the introduction of building materials, which lead to the planned construction of the building.(2) The value shall be determined in accordance with § 146 on the basis of the usual rent, which would have to be achieved according to the reference skill of the building. Of this value, 80 percent are to be used as building value. The property value without taking into account the buildings or parts of the building which are not ready for reference, is determined in the case of undeveloped land according to § 145 (3) and in the case of already built-up land according to § 146, the buildings or parts of the building which are not ready for use are by the amount as a building value corresponding to the ratio of the manufacturing costs incurred up to the time of taxation to the total production cost. This value shall not exceed the value of the land which would be based on the reference character of the building.(3) If the usual rent is not to be determined, the value shall be determined in accordance with § 147. Non-official table of contents

§ 150 Buildings and parts of buildings for civil protection

Buildings, parts of buildings and installations that are due to the provisions of § 1 of the Civil protection laws have been created and are not used in peace, or are used only occasionally or slightly for other purposes, remain out of consideration in determining the value of the property.

Fifth Section
Special Findings

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§ 151 Separate Determination

(1) To determine separately (§ 179 of the Tax Code) are
1.
Land values (§ § § § § 179 of the German Code of Tax Code). 138, 157),
2.
the value of the operating assets or the share of the operating assets (§ § 95, 96, 97),
3.
the value of shares in corporations within the meaning of § 11 para. 2,
4.
the proportion of the value of other assets referred to in points 1 to 3, and of debts which are owed to more than one person,
where the values for inheritance tax or any other determination within the meaning of this provision are relevant. The decision on the importance of taxation shall apply to the tax office responsible for setting the inheritance tax or the determination referred to in the first sentence of the first sentence of paragraph 2 to 4.(2) The determination of property values also includes findings
1.
about the nature of the property. of the economic unit,
2.
on the allocation of economic unit and in the case of a number of interested parties on the level of the share of the tax or of the share of the share of the share of the In the case of the acquisition by a community of heirs, the allocation shall be made in the presence of the co-heirs to the Community of the Erbena. The same applies to the findings referred to in the first sentence of paragraph 1 (2) to (4).
(3) The separately identified values within the meaning of the first sentence of paragraph 1 (1) to (4) shall be the following statement for the same period within one year. economic unit, provided that the key dates for the first assessment have not changed significantly. The declarant may apply for a declaration that deviates from this value in accordance with the conditions at the valuation date by issuing a declaration of determination.(4) Foreign assets shall not be subject to the separate determination.(5) Property values (paragraph 1, first sentence, No. 1) shall also be established if they are of importance for the value of the basic value. The second sentence of paragraph 1 shall apply accordingly. Paragraph 2 shall not apply. Non-official table of contents

§ 152 Local jurisdiction

For the special findings, the local authority is:
1.
in the cases of § 151 paragraph 1 sentence 1 no. 1 the tax office, in whose district the property, the Operating land or the operation of agriculture, forestry or, if the land, land or operation of agriculture and forestry extends to the districts of several financial offices, the most valuable part
2.
in the cases of § 151 (1) sentence 1 no. 2, the tax office in whose district the management of the commercial enterprise, in the case of commercial enterprises without Domestic management the tax office, in whose district a permanent establishment is maintained-the most economically most important-at several premises, and, in the case of a freelance activity, the tax office, from whose district the professional activity 3
3.
in the cases of § 151 (1) sentence 1 no. 3, the tax office in whose district the management of the capital company is located, at Capital companies without management domestiy or, if the place of management is not established, the tax office in whose district the capital company has its registered office;
4.
in the cases of § 151 para. 1 sentence 1 no. 4 the tax office, from whose district the administration of the assets originates, or, if it is infestable domestily, the tax office, in whose district is the most valuable part of the assets.
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§ 153 Declaration of Declarations, procedural rules for

(1) The tax office may require any person whose taxation is subject to a separate statement of importance to make a declaration of a declaration of determination. The time limit for issuing the declaration of arrest must be at least one month.(2) Where the object of the determination is to be attributed to a number of persons, or if a civil society or a capital company is its owner, the tax office may also submit a declaration of order by the Community or company require. This shall also apply where the subject-matter of the determination is a proportion of the operating assets. In cases of inheritance law, the tax office may require the issuing of a declaration of a declaration of succession by the growers and the heirlodge of the inheritance. The second sentence of paragraph 4 shall not apply.(3) In the cases of Section 151 (1), first sentence, No. 3, the tax office may require only the capital company to submit a declaration of order.(4) The declarant shall sign the declaration on its own hand. Where a declarant has made a declaration for a separate determination, other parties shall be exempted from the declaration obligation.(5) § 181 (1) and (5) of the Tax Code shall be applied accordingly. Non-official table of contents

§ 154 parties to the arrest procedure

(1) Involved in the arrest procedure
1.
those to be ascribed to the object of the determination
2.
those who have asked the tax office to submit a declaration of arrest;
3.
those which owe a tax to the determination of which it is important to determine. If a tax is owed for a donation under the living conditions within the meaning of § 7 of the inheritance tax and gift tax law, the acquirer is a participant, unless the Schenker has taken over the tax itself (Section 10 (2) of the inheritance tax). and gift tax law), or is to be used as debtor of the tax. The Schenker is a participant in the determination procedure if he has taken over the tax or if he is to be used as a debtor for the tax.
(2) In the cases of § 151 (1) sentence 1 no. 3, the notice of arrest is also the case of the Capital company to announce.(3) In so far as the object of the determination of a community of heirs is to be attributed to the representative of the co-heirs, § 183 of the Tax Code shall be applied accordingly. When the notice of the notice of notice is announced, it should be noted that the announcement is made with effect for and against all the co-members. Non-official table of contents

§ 155 Judicial power of appeal

The parties involved are in the sense of filing legal remedies against the notice of arrest. Article 154 (1) and those responsible for their taxation under the basic advertising tax law of the determination of the determination of the law. To the extent that the subject-matter of the determination of a community of heirs is to be attributed to the co-heirs, § 352 of the Tax Code and Section 48 of the Financial Court Rules shall apply accordingly. Non-official table of contents

§ 156 External examination

An external audit to determine the tax bases is for each participant (§ 154 (1))

Sixth Section
Rules for the valuation of property, non-listed shares in capital companies, and inheritance tax assets from 1. January 2009

A.
General

Non-official table of contents

§ 157 Determination of property values, of shareholes and of operating assets.

(1) Land ownership values are determined taking into account the actual conditions and the value ratios at the valuation date. Section 29 (2) and (3) shall apply mutatily.(2) For the economic units of agricultural and forestry assets and for operating land within the meaning of Section 99 (1) No. 2, the basic property values shall be determined by applying § § 158 to 175.(3) The basic property values shall be determined for the economic units of the basic assets and for operating land within the meaning of § 99 (1) No. 1 under the application of § § 159 and 176 to 198. Section 70 shall apply with the proviso that, by way of derogation from the first sentence of paragraph 2 of this provision, the share of the owner of a property in another basic property (for example, on Community hopelyards or garages) shall be included in the property if: the share is used together with the property. § 20, second sentence, shall apply accordingly.(4) The value of shares in capital companies within the meaning of section 11 (2) sentence 2 (share value) shall be determined taking into account the actual conditions and the value ratios at the valuation date. The share value is to be determined by application of § 11 para. 2.(5) The value of operating assets or of the share in the operating assets within the meaning of § § 95, 96 and 97 (operating assets value) shall be determined taking into account the actual conditions and the value ratios at the valuation date. The asset value is to be determined in conjunction with § 109 (1) and (2) in conjunction with Section 11 (2).

B.
Land and forestry assets

I.
General

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§ 158 Concept of country and country Forestry and

(1) Agriculture and forestry are the planned use of the natural forces of the soil for the production of plants and animals, and the exploitation of the products themselves. Agricultural and forestry assets belong to all economic assets intended to serve the purpose of the operation of agriculture and forestry for this purpose.(2) The economic unit of agricultural and forestry assets is the operation of agriculture and forestry. Where the operation of agriculture and forestry is carried out in the form of a partnership or community, the economic unit shall also include in the economic unit the assets belonging to one or more of the parties involved in the operation of the Agriculture and forestry are to be used in the long term.(3) In particular
economic goods intended to serve the economic entity of the agricultural and forestry sector shall be
1.
the bottom and bottom,
2.
the business buildings,
3.
the standing resources,
4.
the normal inventory of running resources,
5.
the intangible assets,
6.
the residential building and the related reason, and Floor.
As a normal stock of circulating means of operation, one that is necessary for the safe continuation of the operation is applicable.(4) Land and forestry assets do not include
1.
land and buildings, and Parts of buildings that do not serve agricultural and forestry purposes
2.
Lesser gartenland and permanent shredded gartenland,
3.
Business balances, securities and participations,
4.
stocks beyond the normal stock
5.
Animal stocks or branches of livestock and related economic goods (for example, buildings and border areas) Parts of the building with the land belonging to it, operating equipment), if the animals are not part of the agricultural use or in accordance with § 175 of the other agricultural and forestry uses. This does not affect the membership of agricultural land for agricultural and forestry assets,
6.
Money claims and Payment appropriations,
7.
Pension obligations.
(5) liabilities are part of the agricultural and forestry assets, insofar as they are not in the immediate the economic relationship with the economic goods referred to in paragraph 4. Non-official table of contents

§ 159 demarcation of land and forestry land to basic assets

(1) Agriculture and forestry Land used shall be attributed to the basic property if, according to its location, the utilization possibilities existing at the valuation date or the other circumstances, it is to be assumed that, in the foreseeable future, it will be other than agricultural and forestry They will be used for transport purposes, in particular as a building land, an industrial country or a country.(2) If an operation of agriculture and forestry forms the livelihood of the farmer, land belonging to the farmer, which is properly managed from a position in a sustainable manner, is to be attributed to the basic assets only if: if it is likely to be likely that they will serve as agricultural and forestry purposes no later than two years after that.(3) Surfaces are always to be attributed to the basic assets if they are set in a land-building plan as a building land, their immediate construction is possible and the building has begun within the plan area in neighbouring areas or already is carried out. The first sentence shall not apply to the court office and to other areas in direct spatial relationship with the court office up to a total size of 1 hectare. Non-official table of contents

§ 160 Operation of agriculture and forestry

(1) Agriculture and forestry operations comprise
1.
the economic part,
2.
the operating apartments and
3.
the residential part.
(2) The economic part of an operation of the country-and Forestry includes
1.
land and forestry uses:
a)
the agricultural use,
b)
forsteconomy usage,
c)
wine-growing usage,
d)
the gardening usage,
e)
the rest of the agricultural and forestry Uses,
2.
the side-holdings,
3.
the following not to be used after Economic assets belonging to numbers 1 and 2:
a)
degradation country,
b)
Geringstland,
c)
Unland.
cultivation of hops, tobacco, and asparagus belongs only to the Special uses where there is no agricultural use within the meaning of the sentence 1 (1) (a).(3) By-holdings are establishments which are intended to serve the main business and do not constitute an independent commercial enterprise.(4) The land of degradation includes the operating areas, which are mainly used for the operation of agriculture and forestry by the degradation of the soil substance (sand-, gravel, clay pits, quarries, peat ticks and deraille). (5) To the Geringstland the operating surfaces of the lowest earning capacity, for which according to the Soil estimation Act of 20. December 2007 (BGBl. I p. 3150, 3176) are not to be identified.(6) Unland includes the operating areas which, even in the case of an orderly economy, are not able to yield a yield.(7) Operations of agriculture and forestry also form part-country operations, which are to be assessed as separate economic units. Member countries are individual agricultural and forestry areas where the economic buildings or the operating resources or both types of economic goods do not belong to the owner of the land, but at the valuation date of the valuation date shall be intended for at least 15 years to be used for any other operation of agriculture and forestry.(8) In-house apartments are intended to be used for the operation of agriculture and forestry, but are not to be attributed to the housing part.(9) The housing part of an operation of agriculture and forestry shall comprise the buildings and parts of the buildings which serve the holder of the holding, the members of the family belonging to his household and the old-time eggs for residential purposes. unofficial table of contents

§ 161 valuation date

(1) For the size of the operation, the size and condition of the buildings, and the size of the operation, the The conditions at the valuation date shall be determined by the operating means.(2) In respect of the revolving resources, the level at the end of the marketing year preceding the evaluation date shall be the relevant one. Non-official table of contents

§ 162 Evaluation of the economic part

(1) In the evaluation of the economic part, the common value is to be used. In doing so, it must be assumed that the acquirer will continue to operate the agriculture and forestry sector. For the determination of the common value for the economic part, the agricultural and forestry uses, the subsidiary undertakings, the mining, tanning and unland are to be assessed separately in each case with their economic value (§ 163). In this case, a minimum value must not be undershot (§ 164). (2) The value of the economic part for an operation of agriculture and forestry within the meaning of section 160 (7) shall be determined in accordance with § 164.(3) If an operation of the agriculture and forestry sector or a share within the meaning of section 158 (2) sentence 2 is sold within a period of 15 years after the valuation date, the evaluation of the economic unit shall be effected by way of derogation from the provisions of § § 163 and 164 with the liquidation value according to § 166. This shall not apply if the disposal proceeds within six months are used exclusively for the acquisition of another holding of the agricultural and forestry sector or of a share within the meaning of Section 158 (2) sentence 2.(4) Where essential economic goods (Section 158 (3), first sentence, no. 1 to 3 and 5) are no longer to be used for the duration of the operation of agriculture and forestry within a period of 15 years, the valuation of the economic goods shall be different from those of § § 163 and 164 with the respective liquidation value according to § 166. This shall not apply if the disposal proceeds are used within six months exclusively in the operational interest. Non-official table of contents

§ 163 Determination of economic values

(1) For the determination of the respective economic values, the sustainable Profitability of agricultural and forestry holdings can be assumed. Profitability is the net profit that can be achieved in the case of proper management and sustainably achieved. In doing so, account must be taken of all the circumstances which influence economic success in the case of self-management.(2) The net profit shall comprise the ordinary result less a reasonable rate of pay for the work performance of the holder and the unpaid labour force. The liabilities in the immediate economic context of an operation of agriculture and forestry are covered by the approach of the interest expense. In order to take account of sustainable profitability, the average of the last five preceding marketing years shall be based on the assessment date.(3) The net profit for agricultural use is determined by the region, the relevant type of use (operating mode) and the size of the farm according to the European size unit (EGE). The classification system shall be determined by Commission Decision 85 /377/EEC of 7 October 1992 on the identification of the relevant operating mode. June 1985 on the establishment of a Community classification system for agricultural holdings (OJ L 327, 31.12.1985, EC No 1), as last amended by Decision of the Commission of 16 December 2008. 13 May 2003 (OJ L 327, EU No 48), as amended, should be used in the current version. For this purpose, the standard gross margins of the self-managed areas and the livestock units of the agricultural use shall be determined and the operating form shall be determined. The sum of the standard gross margin contributions shall be divided by EUR 1 200, resulting in the size of the operating size in EGE, which shall be assigned to one of the following operating size classes: style="font-weight:normal; font-style:normal; text-decoration:none; ">
1.
Small businesses from 0 to less than 40 EGE,
2.
Medium-sized enterprises from 40 to 100 EGE,
3.
Large farms over 100 EGE.
The Federal Ministry of the Finance publishes the relevant standard cover contributions in the Federal Tax Bulletin. The corresponding net profit is given in column 4 of Appendix 14 in euro per hectare of utilised agricultural area (EUR/ha LF). (4) The net profit for forestry use is determined by the areas of the particular type of use. (Baumartengruppe) and the yield classes. The particular type of use includes:
1.
The tree group of beech trees, to which other hardwood including the red ponds,
2.
the tree group Oak, which also includes all other oak species,
3.
the tree species group Fichte, which also includes all other types of conifers with the exception of the pine and larch trees,
4.
the tree group pine and larch with the exception of the Weymouthskiefer,
5.
the rest of the surface of the forestry usage.
The yield classes are determined for
1.
the tree group Beech according to the erratic table published by Schober for moderate forestry,
2.
the tree species group of oak according to the von Jüttner for moderate forestry
3.
The tree species group Fichte according to the erratic board published by Wiedemann for moderate forestry,
4.
the Baumartengruppe Kiefer according to the record sheet published by Wiedemann for moderate reforestation.
The net profit after the sentences 2 and 3 results from the Column 4 of Appendix 15 in euro per hectare (EUR/ha). (5) The net profit for wine-growing use is determined according to the areas of the particular type of use (utilization form). It is obtained from column 3 of Appendix 16.(6) The net profit for gardening shall be determined by the relevant part of the use, the type of use and the areas. It is obtained from column 4 of Appendix 17.(7) The net profit for the special uses of hops, asparagus, tobacco is obtained from column 3 of Appendix 18.(8) The net profit for other agricultural and forestry uses, for subsidiary undertakings and for the mining land shall be determined in the individual yield value procedure, unless the region concerned has been identified by statistical surveys. a lump-sum net profit can be used. The individual yield value shall be determined from the individual earnings and the capitalization interest rate referred to in paragraph 11.(9) The net profit for the Geringstland shall be fixed at a flat rate of 5.40 euros per hectare.(10) The net profit for the Unland is 0 Euro.(11) The respective net profit is to be capitalised. The capitalization interest rate is 5.5 percent and the capitalization factor is 18.6.(12) The capitalised net profit for the agricultural, forestry, wine-growing, horticultural use or for their parts of the estate, the special uses and the Geringstland shall be with the respective ownership area of the holding. to the evaluation date to be attributed to this use.(13) The Hofflächen and the areas of the economic buildings are to be included in the individual uses in one piece. Economic routes, hedges, ditches, border lines and the like shall be included in the use to which they belong; this shall also apply to water areas, insofar as they are not unland or to the other agricultural and forestry uses.(14) The Federal Ministry of Finance is authorized to amend Annexes 14 to 18 to this Act by means of a legal regulation with the consent of the Federal Council, by the fact that the rates of rotation listed in this Act are applied to the results of the surveys. According to § 2 of the Agricultural Law. Non-official table of contents

§ 164 Minimum value

(1) The minimum value of the economic part is based on the value of the ground and the value of the value of the other economic goods, and shall be determined in accordance with paragraphs 2 to 4.(2) The lease price per hectare (ha) to be determined for the value of the land within the meaning of § 158 (3) sentence 1 no. 1 is determined after use, the use part and the type of use of the ground and soil. In the case of agricultural use, the size of the farm in EGE must be taken into account in accordance with § 163 (3) sentence 4 nos. 1 to 3. The lease price thereafter shall be determined in each case from column 5 of Appendixes 14, 15 and 17 and from column 4 of Appendixes 16 and 18, and shall be accompanied by the ownership of the property.(3) The capitalization interest rate of the regional lease price is 5.5 percent and the capitalization factor is 18.6.(4) The value for the other economic goods within the meaning of § 158 (3) sentence 1 (2) to (5) (occupation capital) shall be determined after the use, the benefit part and the type of use of the land. In the case of agricultural use, the size of the farm in EGE must be taken into account in accordance with § 163 (3) sentence 4 nos. 1 to 3. The relevant value for the stocking capital shall be determined in each case from column 6 of Appendixes 14, 15a and 17 and from column 5 of Appendixes 16 and 18, and shall be accompanied by the self-managed areas.(5) The capitalization interest rate for the remaining economic goods (§ 158 para. 3 sentence 1 no. 2 to 5) is 5.5 percent and the capitalization factor is 18.6.(6) The capitalised value for the land and the capitalised value for the other assets are to be reduced by the liabilities in the economic context. The minimum value resulting from this must not be less than 0 euros.(7) The Federal Ministry of Finance is authorized to amend Annexes 14 to 18 to this Act by means of a legal regulation with the consent of the Federal Council, by rotating the rates and the values for the occupation capital listed therein. to the results of the surveys according to § 2 of the Agricultural Law. Non-official table of contents

§ 165 Evaluation of the economic part with the continuation value

(1) The value of the economic part is taken from the sum of the forms economic values to be determined in accordance with § 163.(2) The value of the economic part to be used for the operation of agriculture and forestry shall not be less than the minimum value determined in accordance with Article 164.(3) In accordance with the provisions of paragraphs 1 and 2, the taxable person shall consider that the value of the economic part shall be lower than the value determined in accordance with paragraphs 1 and 2; § 166 shall be observed. Non-official table of contents

§ 166 Evaluation of the economic part with the liquidation value

(1) In the case of Section 162 (3) or (4), the The liquidation value referred to in paragraph 2 shall be determined and shall replace the previous value of the value with effect for the past.(2) In the determination of the respective liquidation value as referred to in paragraph 1
1.
the reason and soil shall be in the sense of Article 158 (3), first sentence, point 1, with regard to the last ground guidelines determined before the evaluation date. § 179, sentences 2 to 4 shall apply accordingly. In order to take into account the liquidation costs, the determined soil value shall be reduced by 10 percent;
2.
are the other economic goods within the meaning of § 158 (3) sentence 1 no. 2 to 5 with their common value. In order to take into account the liquidation costs, the determined values are to be reduced by 10%.

Footnote

(+ + + § 166 para. 2: For application see § 205 (3) + + +) unofficial table of contents

§ 167 valuation of the operating apartments and the share of the housing

(1) The valuation of the operating apartments and the housing part is carried out in accordance with the rules applicable to the Valuation of residential properties in basic property (§ § 182 to 196) apply.(2) For the delimitation of the operating housing and the share of the share of the economic part, the maximum shall be five times the size of the area under construction.(3) In order to take into account special features which arise in the event of a close spatial connection between housing and the holding, the value of the housing share and the value of the operating housing shall be reduced by 15 per cent in accordance with paragraphs 1 and 2.(4) In the event that the taxable person provides that the common value of the share of the housing or of the operating housing is lower than the value resulting from paragraphs 1 to 3, the common value shall be set. In principle, the provisions adopted pursuant to Section 199 (1) of the Civil Code shall apply to the proof of the lower common value. Non-official table of contents

§ 168 Basic ownership value of the farm and forestry operations

(1) The land ownership value of the country and the forestry sector. Forestry consists of
1.
the value of the economic part (§ 160 para. 2),
2.
the value the operating housing (§ 160 para. 8) minus the liabilities in the immediate economic context,
3.
the value of the residential part (§ 160 para. 9) minus the liabilities in the immediate economic context.
(2) The basic property value for unit land as a holding of agriculture and forestry (Section 160 (7)) consists only of the value of the Economic section.(3) The basic property value for a share of an operation of agriculture and forestry within the meaning of section 158 (2) sentence 2 shall be divided in accordance with paragraphs 4 to 6.(4) The value of the economic part shall be divided according to the conditions laid down in the minimum value (§ 164). Where
1.
is the value of the land and the economic building, or a share thereof (§ 158 para. 3 sentence 1 no. 1 and 2) is to be attributed to the respective owner. In the case of total ownership, the value of the land is to be divided according to the amount of the company's participation;
2.
the value of the rest. To divide economic goods (§ 158 (3), first sentence, no. 3 to 5) according to the value ratio of the assets made available to the holding. In the case of total ownership, the value of the rest of the assets must be divided according to the amount of the company's participation;
3.
the value of the Liabilities (§ 164 (4)) shall be attributed to the debtor. In the case of total ownership, the value of the liabilities to be taken into account must be divided according to the amount of the company's participation.
(5) The value of the operating housing is to be attributed to the respective owner. In the case of total ownership, the value shall be divided according to the amount of the company's participation.(6) The value for the housing part shall be attributed to the respective owner. In the case of total property ownership, the value must be divided according to the amount of the company's participation.

II.
Special Part

a)
Agricultural usage

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§ 169 Animal stocks

(1) Animal stocks are fully owned by agricultural use, if during the marketing year

for the first 20 hectaresno more than 10 Livestock units
for the next 10 hectaresno more than 7 livestock units
for the next 20 Acresno more than 6 livestock units
for the next 50 hectaresno more than 3 Livestock units
and for the other areano more than 1.5 livestock units

per hectare of land regularly used for agricultural purposes by the holder of the holding. Livestock units are to be converted into livestock units according to the feed requirement
(2) The number of livestock units exceeds the limit referred to in paragraph 1 in the long term, and only the branches of the livestock farm are part of the agricultural sector. Use, the livestock units of which together do not exceed this limit. First of all, more area-dependent branches of the animal population and then less area-dependent branches of the animal population are to be expected for agricultural use. Within each of these groups, two livestock units are to be expected first, with the lower number of livestock units, and then branches with the larger number of livestock units for agricultural use. The animal population of the individual branch shall not be divided.(3) As a branch of the animal stock, for each species of animal,
1.
the train viewer,
2.
the breeding stock,
3.
the Mastvieh and
4.
the rest of the livestock.
The breeding stock of an animal species is considered to be a special branch of the animal's stock only if the young animals produced are for the most part intended for sale. If this is not the case, the breeding livestock is to be attributed to the branch of the animal stock to which it mainly serves.(4) Paragraphs 1 to 3 shall not apply to fur animals. Fur animals are only used for agricultural purposes if the necessary feedingstuffs are predominantly obtained from the land used by the owner of the farm.(5) The values set out in Annexes 19 and 20 shall apply to the conversion of livestock units into livestock units and to the groups of more area-dependent or less area-dependent branches of the livestock population. The Federal Ministry of Finance is authorized to amend Annexes 19 and 20 to this Act by means of a legal regulation with the consent of the Federal Council, by the fact that the conversion key and the groups of branches listed therein are Animal stocks can be adapted to changed economic or technical developments. Non-official table of contents

§ 170 Circulating operating resources

In the case of agricultural holdings, the revolving resources count only as far as normal inventory as the average of the last five years is not exceeded.

b)
forestry use

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§ 171 Circulating Equipment

Slept wood is part of the normal inventory of revolving resources, unless the annual usage rate is not exceeds. In the case of holdings which do not strike each year (issuing holdings), the annual utilisation rate shall be replaced by a multi-annual utilisation rate corresponding to the operating conditions. Non-official table of contents

§ 172 Differing date of valuation date

In the case of forestry use, by way of derogation from Section 161 (1), for the The extent and condition of the stock of non-constricted wood shall be based on the conditions at the end of the marketing year preceding the valuation date.

c)
Wine Usage

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§ 173 Circulating Operating Resources

(1) The inventories of wines are counted among the companies that are being developed from the harvests of the last five years preceding the valuation date to the normal stock of circulating resources.(2) Deposits for substock of wine stocks are not to be made.

d)
Gärtnerische Utilization

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§ 174 Differing valuation ratios

(1) The operating area used by the cultivation of tree nursery is determined in accordance with § 161, para. 1. These are the 15. The Management Committee shall be responsible for determining the management conditions which have been set before the evaluation date.(2) The operating area used by the cultivation of vegetables, flowers and ornamental plants shall be determined in accordance with Section 161 (1). This is the case for 30. The Member States shall be responsible for determining the management conditions which preceded the evaluation date.(3) If the management conditions are not detectable, the classification of the land is determined by the intended use.

e)
Other agricultural and forestry uses

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§ 175 Other agricultural and forestry uses

(1) Other agricultural and forestry uses belong to the
1.
The special uses hops, asparagus, tobacco and other special crops,
2.
the other agricultural and forestry uses.
(2) Other agricultural and forestry uses are especially
1.
inland fishing,
2.
the pond economy,
3.
fish farming for inland fishing and pond economy,
4.
the beekeepers,
5.
the traveling shepherd,
6.
the seed breed,
7.
the mushroom cultivation,
8.
the production of Nützlingen,
9.
Christmas tree cultures.

C.
Basic Assets

I.
General

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§ 176 Basic Assets

(1) The basic assets belong to
1.
the ground, the buildings, the other ingredients and the accessories,
2.
Inheritance law,
3.
the home ownership, partial property, housing inheritance law and partial building law according to the residential property law,
as far as it is not land-and Forestry assets (§ § 158 and 159) or operating land plots (§ 99).(2) The basic assets do not include
1.
Natural Resources,
2.
the machines and other devices of all kinds that belong to an operating system (operating devices), even if they are essential components. However, the reinforcement of ceilings and the non-exclusive supports and other components, such as wall templates and struts, are to be included.
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§ 177 rating

The valuations according to § § 179 and 182 to 196 are the common value (§ 9).

II.
Unbuilt plots

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§ 178 Concept of unbuilt plots

(1) Unbuilt plots are Land on which no usable buildings are located. The usability begins at the time of the reference skill. Buildings are to be considered ready for occupants if the future residents or other users can be allowed to use them; the inspection by the building supervision authority is not decisive.(2) The property shall be deemed to be unbuilt on the site of buildings which cannot be used for any period of time. There is also a lot of land on which there is no longer any usable space due to the destruction or decay of the buildings. Unofficial table of contents

§ 179 Evaluation of the unbuilt plots

The value of unbuilt plots is determined on a regular basis by their area, and the ground guidelines (§ 196 of the Construction Code). The ground guidelines must be determined by the expert committees according to the construction code and must be communicated to the financial offices. In the case of the valuation of the value, the ground indicative value must always be determined, which was to be determined last by the advisory committee. If the reviewers ' committees do not determine the ground value, the soil value should be derived from the values of comparable areas.

Footnote

(+ + + § 179: For application see § 205 (3) + + +)

III.
Land

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§ 180 Concept of built plots

(1) Built-in land plots are land that are in usable buildings. If a building is erected in construction sections, the finished part shall be considered as a usable building.(2) The property referred to in paragraph 1 shall also include a building constructed on a foreign land or in other cases to be attributed to a person other than the owner of the land, even if it is an essential part of the reason for the land. and soil has become. Non-official table of contents

§ 181 Land types

(1) The following types of land are to be distinguished in the assessment of built-up plots:
1.
One-and two-family homes,
2.
Lease Residences,
3.
Home and Teileigentum,
4.
business plots,
5.
mixed-use plots and
6.
other built plots.
(2) One-and two-family homes are residential plots that contain up to two apartments and are not home-owned. A property shall also be considered as a single or two-family house if less than 50 per cent, calculated according to the living area or useful area, is used for other purposes as a residential or residential area, and thus the property as a single or two-family house is not essential is affected.(3) Housing land plots are plots of land that are used for more than 80 percent, calculated according to the residential or utility area, residential purposes, and are not single and two-family homes or residential property.(4) Housing property is the special ownership of an apartment in connection with the co-ownership share of the communal property to which it belongs.(5) Teileigentum is the special ownership of rooms of a building not intended for residential purposes, in connection with the co-ownership of the communal property to which it belongs.(6) Business premises are plots of land which are used for more than 80 per cent, calculated according to the living and working area, own or foreign operational or public purposes and are not part of the property.(7) Joint-used properties are land plots which are part of residential purposes, in part for their own or foreign operational or public purposes, and are not single and two-family homes, residential properties, residential property, partial property, or Business plots are.(8) Other built-up land shall be such land which does not fall within the provisions of paragraphs 2 to 7.(9) An apartment is the summary of a majority of rooms which, in their entirety, must be such that the management of an independent household is possible. The summary of a majority of rooms must form one of the other apartments or rooms, in particular living rooms, structurally separate, self-contained housing units and have independent access. In addition, it is necessary that the necessary secondary rooms (kitchen, bath or shower, toilet) necessary for the management of an independent household are available. The living area must be at least 23 square metres (m²). Non-official table of contents

§ 182 Evaluation of the built plots

(1) The value of the built plots is based on the comparison value procedure (paragraph 2 and § 183), the profit value procedure (paragraph 3 and § § 184 to 188) or the property value procedure (paragraph 4 and § 189 to 191).(2) In the comparison value method, it is basically possible to evaluate
1.
Apartment Owl,
2.
Teileigentum,
3.
One-and two-family homes.
(3) In the yield value method, you should evaluate
1.
rental properties,
2.
Business plots and mixed-use plots for which a standard rent can be determined on the local property market.
(4) The property value procedure is evaluate
1.
Basic items within the meaning of paragraph 2, if no comparison value is present,
2.
Business plots and mixed-use plots other than those referred to in paragraph 3, no. 2,
3.
other built plots.
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§ 183 review in the Comparative Value Procedure

(1) When applying the comparative value procedure, purchase prices of land which are sufficiently consistent with the plot to be assessed in respect of the characteristics influencing their value are to be used. (comparison plots). The basis is primarily the basis of the reviewers ' committees within the meaning of § § 192 et seq. of the Construction Code of the comparative prices.(2) Instead of prices for comparison plots, it is possible to use the reviewer committees for suitable reference units, in particular unit area units of the building, and for comparison factors which have been determined and communicated. When using comparison factors which relate only to the building, the floor value according to § 179 shall be taken into consideration separately.(3) Special features, in particular those affecting the value of private and public-law charges, shall not be taken into account in the comparative evaluation procedure referred to in paragraphs 1 and 2. Non-official table of contents

§ 184 Evaluation in the yield value method

(1) The value of the building when applying the yield value method is (building yield value) to be determined separately from the ground value on the basis of the yield according to § 185.(2) The ground value shall be the value of the unbuilt property according to § 179.(3) The ground value and the building yield value (§ 185) yield the yield value of the land. At least the ground value shall be used. Other construction equipment, in particular outdoor installations, are regularly subject to the value of the building's earnings. Non-official table of contents

§ 185 Determination of the building yield value

(1) In determining the value of the building yield, the net income of the building is determined by the To be based on land. This results from the gross profit of the land (§ 186) minus the cost of management (§ 187). (2) The net income of the property is to be reduced by the amount which results from a reasonable return on the ground value; this results in the Building income. The interest rate of the ground value shall be based on the interest rate interest rate (§ 188). Where the land is substantially larger than the use of a building appropriate to the buildings, and if an additional use or exploitation of a face is permitted and possible, the calculation of the amount of interest shall be that of the soil value of the land. Face not to be considered.(3) The building income shall be capitalized with the reproduction resulting from the Appendix 21. The property interest rate and the remaining period of use of the building shall be the decisive factor for the duplicator. The remaining period of use shall, in principle, be determined from the difference between the total economic period of use resulting from Appendix 22 and the age of the building at the valuation date. If changes have occurred after the building has been considered to have been made, which have extended or shortened the overall economic period of use of the building, it must be assumed that the remaining period of use of the building should be extended or shortened. The remaining useful life of a building that can still be used regularly amounts to at least 30 per cent of the total economic period of use. Non-official table of contents

§ 186 Rohertrag des Grundstück

(1) Rohertrag is the fee for the use of the built property according to the The valuation date is to be paid for the period of twelve months. Expenses paid to cover the operating costs are not to be applied.(2) For land or parts of the land,
1.
uses, unused, for temporary use or free of charge,
2.
which the owner of the tenant leaves to an actual rent deviating by more than 20 percent from the usual rent
is the usual rent. The usual rent is to be estimated on the basis of the rent, which is paid regularly for rooms of the same or similar type, location and equipment. Operating costs shall not be included. Non-official table of contents

§ 187 Cost of management

(1) Cost of management is the sustainably produced Administrative costs, operating costs, maintenance costs and the risk of leftists; expenses covered by transhipment remain unaccounted for.(2) The cost of management shall be based on experience. To the extent that the reviewers ' committees within the meaning of § § 192 et seq. the construction code does not have any appropriate experience, it must be assumed by the flat-rate management costs in accordance with Annex 23. Non-official table of contents

§ 188 Real estate interest rate

(1) The property interest rate is the interest rate at which the traffic value of land in the Average market interest rates.(2) The application shall be those of the expert committees within the meaning of § § 192 et seq. of local property interest rates determined in the Construction Code. Unless appropriate property interest rates are available from the reviewers ' committees, the following interest rates shall apply:
1.
5 percent for rental properties,
2.
5.5 percent for mixed-use plots with a commercial share of up to 50 percent, calculated according to the living and working area,
3.
6 percent for mixed-use plots with a commercial share of more than 50 percent, calculated according to the residential and utility floor space, and
4.
6.5 percent for business plots.
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§ 189 valuation in property value procedure

(1) When using the property value procedure, the value of the building (building value) is separate from the floor value according to § 190 identifying. Other construction equipment, in particular outdoor installations, and the value of other installations are regularly subject to the value of the building and to the value of the ground.(2) The ground value shall be the value of the unbuilt property according to § 179.(3) The value of the land and the value of the building's value (§ 190) shall be the provisional property value of the property. This is to be multiplied by a value number according to § 191 for adaptation to the common value. Non-official table of contents

§ 190 Determination of building value

(1) When determining the value of the building, the rule manufacturing cost of the building value is Building is to be assumed. Production costs are the ordinary manufacturing costs per unit area. The building dereference value is obtained by multiplying the respective control manufacturing costs by the gross floor area of the building. The control production costs are included in Appendix 24. The Federal Ministry of Finance is authorized, with the consent of the Federal Council, to amend Annex 24 to this Act by means of a legal regulation by virtue of the fact that it is the standard production costs listed therein, in accordance with the normal market standard. Production costs and the construction price index published by the Federal Statistical Office, as far as this is necessary to determine the common value.(2) An age-value reduction shall be deducted from the building recovery value. This shall be determined on a regular basis according to the ratio of the age of the building at the valuation date for the total economic period of use of the building according to Appendix 22. If changes have occurred after the building has been considered to have been made, which have extended or shortened the overall economic period of use of the building, it must be assumed that the building has a previous or later year. The building value remaining after deduction of the age value reduction shall be regularly used with at least 40 per cent of the building level value. Non-official table of contents

§ 191 Wertzahlen

(1) As the number of values within the meaning of section 189 (3), the factors of value added by the Expert committees within the meaning of § § 192 et seq. of the construction code for the value-added method in the determination of the value of traffic.(2) Where appropriate factors are not available from the reviewers ' committees, the value figures specified in Appendix 25 shall be used.

IV.
Special Cases

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§ 192 Assessment in Inheritance Law Cases

If the property is burdened with an inheritance law, the values for the To determine separately the economic unit of inheritance law (§ 193) and for the economic unit of the contaminated land (§ 194). With the evaluation of the inheritance law (§ 193) the obligation to pay the hereditary interest rate and with the evaluation of the hereditary building property (§ 194) is the right to the hereditary building interest; the property values determined hereafter shall not be allowed to less than 0 Euro.

Footnote

(+ + + § 192: For application see § 205 (3) + + +) Non-official table of contents

§ 193 Evaluation of the Inheritance law

(1) The value of the inheritance law shall be determined in the comparative value procedure in accordance with § 183, if comparative prices or comparison factors derived from purchase prices are available for the inheritance law to be assessed.(2) In all other cases, the value of the inheritance law shall be composed of a ground value share in accordance with paragraph 3 and a building value part as referred to in paragraph 5.(3) The ground value portion is the difference between
1.
the reasonable amount of interest of the Land value of the unpolluted land referred to in paragraph 4 and
2.
the contractually agreed annual hereditary building interest.
The difference determined in this way is over the To capitalize the remaining term of the inheritance law with the duplicating resulting from Appendix 21.(4) The reasonable amount of interest in the ground value of the unpolluted land shall be determined by applying the property interest rate, which shall be determined by the expert committees within the meaning of § § 192 et seq. of the construction code, to the land value in accordance with § 179. Unless appropriate property interest rates are available from the reviewers ' committees, the following interest rates shall apply:
1.
3 percent for single-and two-family homes and home-owned homes designed like single and two-family homes,
2.
5 percent for rental properties and home ownership, which does not fall under number 1,
3.
5.5 percent for mixed-use plots with a commercial share of up to 50%, calculated according to the living and working area, as well as other built-up land plots,
4.
6 Percent for mixed-use plots with a commercial share of more than 50 percent, calculated according to the residential and utility area, and
5.
6.5 percent for Property and Teileigentum.
(5) The building value share in the valuation of the built property is the building yield value according to § 185, in the valuation of the property value method of the building value according to § 190. If the building value remaining at the end of the inheritance law is not to be compensated or only partially compensated, the building value part of the inheritance law shall be reduced by the building value of the inheritance land according to § 194 (4). Non-official table of contents

§ 194 Assessment of the inheritance property

(1) The value of the hereditary building plot is to be found in the comparative value procedure according to § 183 if comparative prices or comparison factors derived from purchase prices are available for the plot to be assessed.(2) In all other cases, the value of the ground value referred to in paragraph 3 shall be the value of the inheritance land. This is to be increased by a part of the building value in accordance with paragraph 4, if the value of the building is not to be compensated or only partially compensated by the owner of the inheritance land.(3) The amount of the ground value is the sum of the ground value, which is shown to be of interest over the remaining term of the inheritance law, in accordance with § 179 and the hereditary building interest which is capitalized over this period. The interest rate for the ground value shall be determined as a function of the interest rate in accordance with Section 193 (4) and the remaining term of the inheritance law; it is to be taken from Appendix 26. The hereditary interest shall be the annual hereditary interest rates agreed on at the valuation date; they shall be capitalised with the reproduction resulting from Appendix 21.(4) The building value of the inheritance property corresponds to the building value or the proportional building value, which is due to the owner of the heirlouse property upon termination of the inheritance law without compensation due to time lapse; it is in accordance with the annex 26 to the valuation date. Non-official table of contents

§ 195 Building on foreign land

(1) In the case of buildings on foreign land, the values for the buildings are the economic unit of the building on foreign land (paragraph 2) and the economic unit of the loaded land (paragraph 3) separately.(2) The building on foreign land and soil shall be assessed in the case of an evaluation in the earnings value procedure with the building yield value according to § 185, in the case of an evaluation in the property value procedure with the building value according to § 190. If the user is obliged to remove the building at the end of the right of use, the user shall be required to apply the value of the building yield of the duplicates according to Appendix 21, which results in the service life remaining on the valuation date. § 185 (3) sentence 5 shall not apply. If in these cases the value of the building is to be determined, the reduction in the age value within the meaning of § 190 (2) sentence 1 to 3 shall be measured according to the age of the building at the valuation date and the actual total duration of use. § 190 (2) sentence 4 shall not apply.(3) The value of the land under load shall be the ground value of the valuation date according to § 179, plus the remuneration capitalized over the remaining term of the right of use. The rate of interest for the ground value shall be determined as a function of the interest rate in accordance with section 193 (4) and the residual maturity of the utilisation ratio; it shall be deducted from Appendix 26. The fee capitalised over the remaining term of the right of use shall be obtained by applying the reformer in accordance with Appendix 21 to the annual remuneration agreed at the valuation date. Non-official table of contents

§ 196 plots of land in the state of building construction

(1) A property in the state of construction is available when the construction works and buildings and parts of buildings have not yet been completed. The condition of the building begins with the excavations or the introduction of building materials, which lead to the planned construction of the building.(2) The buildings or parts of buildings in the state of construction shall be added to the value of the previously unbuilt or already built property with the production costs already incurred at the valuation date. Non-official table of contents

§ 197 Buildings and parts of buildings for civil protection

Buildings, parts of buildings and installations that are due to the provisions of § 1 of the Civil protection law of the 25. March 1997 (BGBl. 726), as last amended by Article 2 of the Law of 27. April 2004 (BGBl. 630), as amended in the current version, and which are not used in peace, or only occasionally or slightly for other purposes, shall not be used for the purposes of determining the value of the land. Consideration.

V.
Lower mean value evidence

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§ 198 If the taxable person

that the value of the economic unit at the valuation date is lower than the value determined in accordance with § § 179, 182 to 196, then this value must be set. In principle, the provisions adopted pursuant to Section 199 (1) of the Civil Code apply to the proof of the lower common value.

D.
Non-listed shares in corporations and Operating assets

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§ 199 Use of the simplified earnings value method

(1) Is the mean value of shares in a capital company in accordance with Section 11 (2) sentence 2, taking into account the earnings outlook of the capital company, the simplified earnings value procedure (§ 200) can be applied if this is not too obvious incorrect results.(2) If the common value of the operating assets or of a share in the operating assets according to § 109 (1) and (2) in conjunction with § 11 (2) sentence 2 is to be determined, taking into account the earnings prospects of the commercial establishment or the company, the If this does not lead to evidently incorrect results, it will be applied in a simplified procedure for the use of earnings (§ 200). Non-official table of contents

§ 200 Simplified earnings value procedure

(1) For the determination of the yield value, subject to paragraphs 2 to 4 of the To multiply sustainably achievable annual income (§ § 201 and 202) with the capitalization factor (§ 203).(2) In the sense of Section 199 (1) or (2), economic assets and liabilities in economic terms can be removed from the undertaking to be valued, without affecting the actual business activity (not (b) the assets and liabilities of these assets and liabilities shall be determined in addition to the value of the yield with the common value or share of the common value to be determined independently.(3) If a company to be valued in the sense of section 199 (1) or 2 holds participations in other companies which are not covered by paragraph 2, these participations shall be valued in addition to the value of the income with the common value to be determined independently shall be applied.(4) Economic goods not covered by paragraphs 2 and 3 within two years preceding the date of valuation, and debt related to the economic relationship shall, in addition to the value of earnings, be self-sufficient. determined in common value. Non-official table of contents

§ 201 Determination of the annual order

(1) The basis for the evaluation shall be the future sustainably achieved Annual contract. For the purpose of determining this annual yield, the average yield actually achieved in the past provides an assessment basis.(2) The average yield shall be regularly derived from the operating results (§ 202) of the last three marketing years preceding the valuation date. The total operating result of a marketing year not yet expired at the valuation date shall be included in lieu of the third last year of the marketing year, if it is for the derivation of the future annual application of It is important. The sum of the operating results is to be divided by three and yields the average yield. The result is the annual income.(3) In the three-year period, the character of the company has changed in a sustained manner according to the overall picture of the situation, or the company has been newly created, and has to be assumed by a correspondingly shortened investigation period. In the case of undertakings which have been created by conversion, by the introduction of holdings or by part-holdings or by restructuring, the average yield shall be determined by the earlier operating results of the commercial establishment or by the Society. As far as the change in legal form affects the annual income, the earlier operating results must be corrected accordingly. Non-official table of contents

§ 202 Operating result

(1) For the purpose of determining the operating result, the profit within the meaning of section 4 (1) sentence 1 of the Income tax law to be assumed (starting value); in this case, in the case of a share of the operating assets, results from the special balance sheets and supplementary balance sheets are not taken into account. The initial value is to be corrected as follows:
1.
To be counted
a)
Investment deductible amounts, special depreciation, or increased dislocations, valuation reductions, Access to tax-free reserves as well as partial depreciation. Only the normal dislocations for wear must be taken into account. These are to be measured according to the cost of production or production with uniform distribution over the entire operating life of the company. The normal dislocations for wear are also to be applied if the tax balance is based on the residual value remaining after the use of the special depreciation or increased dislocations;
b)
Displacement on goodwill or company value-related economic goods;
c)
one-time divestment and extraordinary expenses;
d)
not included in profit Investment allowances to the extent that future investment-eligible investments can be expected to be equal in future;
e)
the income tax expense (Corporation tax, surcharge taxes and trade tax);
f)
expenses related to assets within the meaning of Section 200 (2) and (4), and loss of losses From participations within the meaning of § 200 para. 2 to 4;
2.
are to be deducted
a)
threadless resolution amounts of tax-free reserves as well as profits from the application of § 6 para. 1 No. 1 sentence 4 and No. 2 sentence 3 of the Income Tax Act;
b)
one-time divestment gains and extraordinary returns;
c)
included in profit investment allowances, in so far as future investment-benefit investments cannot be expected to the same extent in the future;
d)
a reasonable wage, insofar as no such account has been taken into account in the previous earnings statement. The amount of the entrepreneurial wage is determined on the basis of the remuneration, which would be obtained by a non-participating management. In addition to the business wage, it is also possible to take into account fictitious pay for family members of the owner who have so far been free of charge;
e)
Income from the Reimbursement of income taxes (corporation tax, tax on taxes and trade tax);
f)
Income related to assets within the meaning of Section 200 (2) to 4;
3.
To be added or deducted are also other economically unfounded asset reductions or increases with influence on the future sustainably to be achieved annual income and with social rights as far as they have not been taken into account in accordance with points 1 and 2.
(2) In the cases of § 4 (3) of the Income Tax Act, the surplus of operating income on operating expenditure. The second sentence of paragraph 1, points 1 to 3 shall apply mutatily.(3) A positive operating result in accordance with paragraph 1 or 2 shall be reduced by 30 per cent in order to retaliate the income tax burden. Non-official table of contents

§ 203 Capitalization Factor

(1) The capitalization interest rate to be applied in this procedure is composed of: a base interest rate and a supplement of 4.5 percent.(2) The base rate shall be deducted from the long-term achievable yield of public bonds. At the same time, the Deutsche Bundesbank will calculate the interest rate calculated on the basis of the interest structure data on the first exchange day of the year. This interest rate shall be applied to all valuations on valuation dates for this year. The Federal Ministry of Finance publishes the relevant interest rate in the Federal Tax Bulletin.(3) The capitalization factor is the return value of the capitalization interest rate.

Third Part
Final Provisions

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§ 204 Announcement

The Federal Ministry of Finance is authorized to read the text of this Act and the legal regulations enacted under this Act in of the version in force in force in each case shall be notified in a numbered manner. Non-official table of contents

§ 205 Application rules

(1) This law, as amended by Article 7 of the Act, is 1. November 2011 (BGBl. 2131) is based on the evaluation period after the 30. 1 June 2011.(2) Insofar as § § 40, 41, 44, 55 and 125 contain amounts in German mark, these shall apply after the 31. December 2001 as the calculation parameters.(3) § 145 (3) sentence 1 and 4, § 166 (2) number 1, § 179 sentence 4 and § 192 sentence 2, as amended by Article 10 of the Act of 7. December 2011 (BGBl. I p. 2592) are on valuation days after 13. December 2011.(4) Annex 1, Appendix 19 and Part II of Appendix 24, as amended by Article 10 of the Law of 7. December 2011 (BGBl. I p. 2592) are based on the evaluation period after the 31. December 2011.(5) § 11 (4), as amended by Article 3 of the Act of 18. December 2013 (BGBl. 4318) is available on valuation dates from the 22. July 2013.(6) § 48a, as amended by Article 20 of the Law of 26. June 2013 (BGBl. I p. 1809) is based on the evaluation period from 1. 1 January 2014.(7) § 26, as amended by Article 6 of the Act of 18. July 2014 (BGBl. I p. 1042) shall be on valuation dates from 1. In so far as it has not yet been established, it will be applied in August 2001 to the extent that the final decision is not Non-official table of contents

Appendix 1 (to § 51)
Conversion key for livestock units in livestock units after feed requirements

(find: BGBl. I 2011, 2619-2620)

Tierart 1 Tier
alpacas0,08 VE
Damanimals
Damtiere under 1 year 0, 04VE
Damtiere 1 year and older0,08 VE
Gewings
Leg hens (including a normal rearing to complement the stock) 0, 02VE
Leg hens from purchased yhenns0.0183 VE
Breeding puts, ducks, goose0,04VE
Rabbit
breeding and angling rabbits0.025VE
Lamas 0, 1VE
Horses
Horses under 3 years of age and small horses 0, 7VE
Horses 3 years and older1,1 VE
Rindvieh
Calves and young cattle under 1 year (including fattening calves, starter calves, and frescoes) 0, 3VE
Jungvieh 1 to 2 years old0.7 VE
Färsen (older than 2 years)1VE
Masttiere (Mastduration less than 1 year)1VE
cows (including mother and amme cows) with the associated suction calves)1VE
Breeding bulls, zugochs 1, 2VE
Sheep
Sheep under 1 year including mast lamb 0, 05VE
sheep 1 year and older0.1 VE
Pigs
Breeding pigs (including young breeding pigs over about 90 kg) 0, 33VE
 
Strauße
Breeding animals 14 months and older0,32VE
Young animals/mastpets under 14 months 0, 25VE
Goats0,08VE
Gewings
Jungmasthühner (up to 6 passes per year-heavy animals)0,0017VE
(more than 6 Passes per year-light animals)0,0013VE
Junghennen 0, 0017VE
Mastenten0,0033 VE
Aring-up phase0.0011VE
Mastents in the mast phase0.0022VE
Mastputen from self-generated puts 0, 0067VE
Mastputen from pute bought0,005 VE
Jungputen (up to about 8 weeks)0,0017VE
Mastgänse0,0067VE
Rabbit
Mastkaninchen0,0025VE
Rindvieh
Masttiere (MastDuration 1 Year and more)1VE
Pigs 
Easy piglets (up to about 12 kg)0.01VE
Ferkel (from about 12 to about 20 kg)0.02VE
Heavy piglets and light runners (more than about 20 to about 30 kg)0.04VE
runner (over about 30 to about 45 kg) 0, 06VE
Heavy runner (over about 45 to about 60 kg)0,08 VE
Mastschweine0,16VE
Young pig pigs up to about 90 kg0,12VE

Footnote

(+ + + Appendix 1: For application see § 205 (4) + + +) Non-official table of contents

Annex 2 Groups of the branches of the animal stock after the area dependency

(find: BGBl. I 1991, 263)
1.More space-dependent branches of the animal stock
Horse posture,
Horse breeding,
Sheep breeding,
sheep farming,
Rindvieharing,
dairy farming,
Rindviehmast.
2Less area-dependent branches of the animal stock
pork breeding,
Schweinemast,
chicken breeding,
duck breeding,
goose breeding,
Putenbreeding,
Legehennenhaltung,
Junghühnermast,
Entenmast,
goosemast,
Putenmast.
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asset 3 rental properties
duplicates

(site of the original text: BGBl. I 1991, 264)

A.
with masonry buildings made of bricks, natural stones, limestone sandstones, alluvial stones or similar stones as well as in steel and reinforced concrete skeletal structures except in the case of buildings falling under
Municipal size classes
to 2,000 Over
2,000
to
5,000
Over
5,000
to
10,000
Over
10,000
to
50,000
Over
50,000
to
100,000
over
100,000
to
200,000
Over
200,000
to
500.000
Over
500,000 inhabitants
Altbauten 
before 1895 7, 2 6, 9 5, 8 5, 8 5, 7 5, 5 5, 45,3
1895 to 1899 7, 4 7, 1 6, 0 5, 9 5, 8 5, 7 5, 55,4
1900 to 1904 7, 8 7, 5 6, 2 6, 2 6, 0 5, 9 5, 75.6
1905 to 1915 8, 3 7, 9 6, 6 6, 5 6, 3 6, 2 6, 0 5, 8
1916 to 31.3.1924 8, 7 8, 4 6, 9 6, 7 6, 5 6, 4 6, 2 6, 1
Neubauten
1. 4.1924 to 31.12.1934 9, 8 9, 5 8, 3 8, 2 8, 0 7, 8 7, 77.5
1. 1.1935 to 20. 6.1948 10, 2 9, 8 8, 6 8, 4 8, 2 8, 0 7, 9 7, 7
Postwar buildings
after the
 
20. 6.1948 9, 8 9, 7 9, 5 9, 2 9, 0 9, 0 9, 0 9, 1
at Timber frame structures with brick lining, buildings made of large-format pumice concrete slabs or similar panels, as well as other single-storey solid buildings in light
Altbauten
before 1908 6, 6 6, 3 5, 3 5, 4 5, 3 5, 2 5, 15.0
1908 to 1915 6, 9 6, 6 5, 6 5, 6 5, 5 5, 4 5, 35,1
1916 to 31.3.1924 7, 7 7, 4 6, 1 6, 1 6, 0 5, 8 5, 7 5, 5
Neubauten
1. 4.1924 to 31.12.1934 9, 0 8, 7 7, 7 7, 6 7, 5 7, 3 7, 27,0
1. 1.1935 to 20. 6.1948 9, 6 9, 3 8, 2 8, 0 7, 8 7, 7 7, 5 7, 4
Postwar buildings
after the
 
20. 6.1948 9, 5 9, 4 9, 2 8, 9 8, 7 8, 7 8, 7 8, 8
C.
Timber frame structures with clay excavation and particularly durable timber structures with solid
 
Old buildings
in front of
1. 4.1924 5, 7 5, 5 4, 7 4, 9 4, 8 4, 7 4, 6 4, 5
Neubauten 
1. 4.1924 to 31.12.1934 7, 3 7, 0 6, 4 6, 4 6, 3 6, 2 6, 16,0
1. 1.1935 to 20. 6.1948 8, 5 8, 2 7, 3 7, 2 7, 1 7, 0 6, 8 6, 7
Postwar buildings
after the
  
20. 6.1948 8, 9 8, 7 8, 6 8, 3 8, 1 8, 1 8, 18,3
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asset 4 mixed-use plots with a commercial share of the annual gross rent up to 50 v. H.
duplicates

(site of the original text: BGBl. I 1991, 265)

A.
with masonry buildings made of bricks, natural stones, limestone sandstones, alluvial stones or similar stones as well as in steel and reinforced concrete skeletal structures except in the case of buildings falling under
Municipal size classes
to 2,000 Over
2,000
to
5,000
Over
5,000
to
10,000
Over
10,000
to
50,000
Over
50,000
to
100,000
over
100,000
to
200,000
Over
200,000
to
500.000
Over
500,000 inhabitants
Altbauten 
before 1895 7, 6 7, 3 6, 4 6, 4 6, 1 6, 0 5, 96,1
1895 to 1899 7, 8 7, 6 6, 6 6, 5 6, 3 6, 2 6, 06,3
1900 to 1904 8, 2 7, 9 6, 9 6, 8 6, 5 6, 4 6, 36,4
1905 to 1915 8, 7 8, 4 7, 2 7, 1 6, 8 6, 7 6, 5 6, 7
1916 to 31.3.1924 9, 1 8, 8 7, 6 7, 4 7, 1 6, 9 6, 8 6, 9
Neubauten
1. 4.1924 to 31.12.1934 10, 2 9, 6 8, 4 8, 1 8, 0 7, 8 7, 77,8
1. 1.1935 to 20. 6.1948 10, 5 9, 8 8, 6 8, 3 8, 2 8, 0 7, 9 7, 9
Postwar buildings
after the
 
20. 6.1948 9, 9 9, 6 9, 2 9, 1 9, 0 9, 0 9, 0 9, 0
at Timber frame structures with brick lining, buildings made of large-format pumice concrete slabs or similar panels, as well as other single-storey solid buildings in light
Altbauten
before 1908 7, 0 6, 7 5, 9 6, 0 5, 7 5, 6 5, 55,8
1908 to 1915 7, 3 7, 0 6, 2 6, 2 5, 9 5, 8 5, 76,0
1916 to 31.3.1924 8, 1 7, 8 6, 8 6, 7 6, 4 6, 3 6, 2 6, 4
Neubauten
1. 4.1924 to 31.12.1934 9, 3 8, 8 7, 7 7, 6 7, 5 7, 3 7, 27,3
1. 1.1935 to 20. 6.1948 9, 9 9, 3 8, 2 8, 0 7, 8 7, 7 7, 5 7, 6
Postwar buildings
after the
 
20. 6.1948 9, 6 9, 3 9, 0 8, 9 8, 7 8, 7 8, 7 8, 8
C.
Timber frame structures with clay excavation and particularly durable timber structures with solid
 
Old buildings
in front of
1. 4.1924 6, 1 5, 9 5, 2 5, 4 5, 2 5, 1 5, 0 5, 4
Neubauten 
1. 4.1924 to 31.12.1934 7, 7 7, 2 6, 4 6, 5 6, 4 6, 3 6, 16,4
1. 1.1935 to 20. 6.1948 8, 8 8, 3 7, 3 7, 3 7, 1 7, 0 6, 9 7, 1
Postwar buildings
after the
  
20. 6.1948 9, 0 8, 7 8, 4 8, 4 8, 2 8, 2 8, 28,4
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asset 5 mixed-used plots with a commercial share of the annual gross rent of more than 50 v. H.
duplicates

(Fundstelle: BGBl. I 1991, 266)
A. in solid buildings with brickwork made of bricks, natural stones, limestone sandstones, alluvial stones or similar stones, as well as steel and reinforced concrete structures except for those buildings which fall under B
Municipal size classes
to 2,000 over 2,000 to 5,000 over 5,000 to 10,000 Over 10,000 to 50,000 over 50,000 to 100,000 over 100,000 to 200,000 more than 200,000 to 500,000 more than 500,000 inhabitants
old buildings
before 1895 7, 67,26,46,6 6, 46,46,46,4
1895 to 18997,87,46,6 6, 86.56.56.5 6, 5
1900 to 19048,2 7, 86,87,06,7 6, 76,76,7
1905 to 1915 8, 68,27,17,2 7.07.07.07,0
1916 to 31.3.1924 9, 0 8, 6 7, 4 7, 5 7, 2 7, 2 7, 2 7, 2
Neubauten
1. 4.1924 to 31.12.19349,79,18,0 8, 17,97,97,9 7, 9
1. 1.1935 to 20. 6.1948 10, 0 9, 4 8, 2 8, 3 8, 1 8, 1 8, 1 8, 1
postwar buildings
after the 20. 6.1948 9, 6 9, 3 8, 9 8, 9 8, 7 8, 8 8, 8 8, 8
B. in wooden framework buildings with brick lining, buildings made of large-format pumice concrete slabs or similar plates as well as in other single-storey massive buildings in light Construction
Old buildings
before 19087,0 6, 76,06,36,1 6, 16,16,1
1908 to 19157,37,06,2 6, 56,26,26,2 6, 2
1916 to 31.3.1924 8, 1 7, 7 6, 7 6, 9 6, 7 6, 7 6, 7 6, 7
Newbuildings
1. 4.1924 to 31.12.19349,08,47.5 7, 67.57.57.5 7, 5
1. 1.1935 to 20. 6.1948 9, 5 8, 9 7, 8 7, 9 7, 8 7, 8 7, 8 7, 8
postwar buildings
after the 20. 6.1948 9, 3 9, 0 8, 6 8, 7 8, 5 8, 6 8, 6 8, 6
C. for timber frame structures with clay excavation and particularly durable wooden structures with solid foundations
Altbauten
vor dem 1. 4.1924 6, 2 5, 9 5, 5 5, 8 5, 6 5, 6 5, 6 5, 6
Neubauten
1. 4.1924 to 31.12.19347,47,06,4 6, 76.56.56.5 6, 5
1. 1.1935 to 20. 6.1948 8, 5 8, 0 7, 2 7, 3 7, 2 7, 2 7, 2 7, 2
postwar buildings
after the 20. 6.19488,88,58,1 8, 28,18,28,2 8, 2
unofficial table of contents

asset 6 business premises
duplicates

(found the original text: BGBl. I 1991, 267)

A.
with masonry buildings made of bricks, natural stones, limestone sandstones, alluvial stones or similar stones as well as in steel and reinforced concrete skeletal structures except in the case of buildings falling under
Municipal size classes
to
2,000
Over
2,000
to
5,000
Over
5,000
to
10,000
Over
10,000
to
50,000
Over
50,000
to
100,000
over
100,000
to
200,000
Over
200,000
to
500.000
About
500.000
Residents
Altbauten 
before 1895 7, 8 7, 5 6, 7 6, 9 6, 8 6, 8 6, 86,8
1895 to 1899 8, 0 7, 7 6, 9 7, 0 7, 0 7, 0 7, 07,0
1900 to 1904 8, 3 7, 9 7, 1 7, 2 7, 1 7, 1 7, 17,1
1905 to 1915 8, 7 8, 3 7, 4 7, 5 7, 4 7, 4 7, 4 7, 4
1916 to 31.3.1924 9, 0 8, 6 7, 7 7, 8 7, 6 7, 6 7, 6 7, 6
Neubauten
1. 4.1924 to 31.12.1934 9, 4 9, 0 8, 0 8, 0 8, 0 8, 0 8, 08,0
1. 1.1935 to 20. 6.1948 9, 6 9, 2 8, 1 8, 2 8, 1 8, 1 8, 1 8, 1
Postwar buildings
after the
 
20. 6.1948 9, 4 9, 2 9, 0 9, 0 8, 9 8, 9 8, 9 8, 9
at Timber frame structures with brick lining, buildings made of large-format pumice concrete slabs or similar panels, as well as other single-storey solid buildings in light
Altbauten
before 1908 7, 3 7, 0 6, 3 6, 5 6, 5 6, 5 6, 56.5
1908 to 1915 7, 6 7, 2 6, 5 6, 7 6, 7 6, 7 6, 76,7
1916 to 31.3.1924 8, 2 7, 8 7, 0 7, 2 7, 1 7, 1 7, 17,1
Neubauten 
1. 4.1924 to 31.12.1934 8, 8 8, 4 7, 5 7, 6 7, 6 7, 6 7, 67,6
1. 1.1935 to 20. 6.1948 9, 2 8, 8 7, 8 7, 9 7, 8 7, 8 7, 87,8
Postwar buildings
after the
 
20. 6.1948 9, 1 9, 0 8, 7 8, 8 8, 7 8, 7 8, 7 8, 7
C.
Timber frame structures with clay excavation and particularly durable timber structures with solid
 
Old buildings
in front of
1. 4.1924 6, 6 6, 3 5, 7 6, 0 6, 1 6, 1 6, 1 6, 1
Neubauten 
1. 4.1924 to 31.12.1934 7, 5 7, 2 6, 5 6, 7 6, 8 6, 8 6, 86,8
1. 1.1935 to 20. 6.1948 8, 4 8, 0 7, 2 7, 3 7, 3 7, 3 7, 3 7, 3
Postwar buildings
after the
  
20. 6.1948 8, 7 8, 6 8, 3 8, 4 8, 3 8, 3 8, 48,4
unofficial table of contents

asset 7 single-family homes
duplicates

(site: BGBl. I 1991, 268)
A. in solid buildings with brickwork made of bricks, natural stones, limestone sandstones, alluvial stones or similar stones, as well as steel and reinforced concrete structures except for those buildings which fall under B
Municipal size classes
to 2,000 over 2,000 to 5,000 over 5,000 to 10,000 Over 10,000 to 50,000 over 50,000 to 100,000 over 100,000 to 200,000 more than 200,000 to 500,000 more than 500,000 inhabitants
old buildings
before 1895 9, 59,07,77,4 7, 87,87,87,8
1895 to 18999,89,37,9 7, 68,08,08,0 8, 0
1900 to 190410,3 9, 88,37,98,2 8, 28,28,2
1905 to 1915 11, 010,48,78,4 8, 68,68,68,6
1916 to 31.3.1924 11, 6 11, 0 9, 1 8, 8 8, 9 8, 9 8, 9 8, 9
Neubauten
1. 4.1924 to 31.12.193413,112,410,6 10, 210,210,210,2 10, 2
1. 1.1935 to 20. 6.1948 13, 5 12, 9 10, 9 10, 5 10, 4 10, 4 10, 4 10, 4
postwar buildings
after the 20. 6.1948 13, 0 12, 4 12, 0 11, 8 11, 8 11, 8 11, 8 11, 9
B. in wooden framework buildings with brick lining, buildings made of large-format pumice concrete slabs or similar plates as well as in other single-storey massive buildings in light Construction
Old buildings
before 19088,7 8, 37,16,87,3 7, 37,37,3
1908 to 19159,18,77,4 7, 17,67,67,6 7, 6
1916 to 31.3.1924 10, 2 9, 6 8, 1 7, 8 8, 1 8, 1 8, 1 8, 1
Newbuildings
1. 4.1924 to 31.12.193411.911,39,7 9, 49,49,49,4 9, 4
1. 1.1935 to 20. 6.1948 12, 7 12, 1 10, 3 9, 9 9, 9 9, 9 9, 9 9, 9
postwar buildings
after the 20. 6.1948 12, 5 11, 9 11, 5 11, 4 11, 4 11, 4 11, 4 11, 5
C. for timber frame structures with clay excavation and particularly durable wooden structures with solid foundations
Altbauten
vor dem 1. 4.1924 7, 7 7, 3 6, 3 6, 1 6, 7 6, 7 6, 7 6, 7
Neubauten
1. 4.1924 to 31.12.19349,69,18,0 7, 78,08,08,0 8, 0
1. 1.1935 to 20. 6.1948 11, 1 10, 6 9, 2 8, 9 9, 0 9, 0 9, 0 9, 0
postwar buildings
after the 20. 6.194811,510,910,6 10, 610,610,610,6 10, 8
unofficial table of contents

asset 8 two-family homes
duplicates

(site: BGBl. I 1991, 269)
A. in solid buildings with brickwork made of bricks, natural stones, limestone sandstones, alluvial stones or similar stones, as well as steel and reinforced concrete structures except for those buildings which fall under B
Municipal size classes
to 2,000 over 2,000 to 5,000 over 5,000 to 10,000 Over 10,000 to 50,000 over 50,000 to 100,000 over 100,000 to 200,000 more than 200,000 to 500,000 more than 500,000 inhabitants
old buildings
before 1895 8, 68,16,96,7 7.06,86,86,8
1895 to 18998,88,47,1 6, 97,17,07,0 7, 0
1900 to 19049,3 8, 87,47,17,4 7, 27,27,2
1905 to 1915 9, 89,37,87,5 7, 77.57.57.5
1916 to 31.3.1924 10, 3 9, 7 8, 2 7, 8 8, 0 7, 8 7, 8 7, 8
Neubauten
1. 4.1924 to 31.12.193411.611,09,5 9, 19,09,09,0 9, 0
1. 1.1935 to 20. 6.1948 11, 9 11, 3 9, 7 9, 3 9, 2 9, 2 9, 2 9, 2
postwar buildings
after the 20. 6.1948 11, 4 11, 0 10, 6 10, 5 10, 5 10, 5 10, 5 10, 5
B. in wooden framework buildings with brick lining, buildings made of large-format pumice concrete slabs or similar plates as well as in other single-storey massive buildings in light Construction
Old buildings
before 19087,9 7, 56,46,26,6 6, 56.56.5
1908 to 19158,37,86,7 6, 46,86,76,7 6, 7
1916 to 31.3.1924 9, 1 8, 6 7, 3 7, 0 7, 3 7, 1 7, 1 7, 1
Neubauten
1. 4.1924 to 31.12.193410,610,18,7 8, 48,58,58,5 8, 5
1. 1.1935 to 20. 6.1948 11, 2 10, 7 9, 2 8, 9 8, 8 8, 8 8, 8 8, 8
postwar buildings
after the 20. 6.1948 11, 0 10, 6 10, 2 10, 1 10, 1 10, 1 10, 1 10, 2
C. for timber frame structures with clay excavation and particularly durable wooden structures with solid foundations
Altbauten
vor dem 1. 4.1924 7, 0 6, 7 5, 8 5, 6 6, 1 6, 0 6, 0 6, 0
newbuilds
1. 4.1924 to 31.12.19348,78,37,3 7, 07,37,37,3 7, 3
1. 1.1935 to 20. 6.1948 10, 0 9, 5 8, 3 8, 0 8, 1 8, 1 8, 1 8, 1
postwar buildings
after the 20. 6.194810,29,89,5 9, 59,59,59,5 9, 7
Table of Contents unofficial

Asset 9 (omitted)

unofficial table of contents

Appendix 9a (to § 13)
Capital value of a recurring, time-limited use or performance in the annual amount of one euro

(Fundstelle: BGBl. I 1992, 1860 u. 1861;
for each change see Footnote)

The capital value has been calculated taking into account interim interest rates and interest rate interest rates at 5.5 percent. It is the mean value between the capital value for annually pre-sharpened and annually post-bred payment methods.

Runtime
in years
Capital value
10,974
2 1, 897
32,772
43,602
54,388
6 5, 133
75,839
86,509
97,143
107,745
118,315
128,856
139,368
149,853
15 10, 314
1610,750
17 11, 163
1811,555
1911,927
20 12, 279
2112,613
2212,929
2313,229
24 13,513
2513,783
26 14, 038
2714,280
2814,510
29 14, 727
3014,933
3115,129
3215,314
33 15, 490
3415,656
3515,814
 
3615,963
3716,105
3816,239
3916,367
40 16, 487
4116,602
42 16, 710
4316,813
4416,910
45 17, 003
4617,090
4717,173
4817,252
49 17, 326
5017,397
51 17, 464
5217,528
5317,588
54 17, 645
5517,699
5617,750
5717,799
58 17, 845
5917,888
6017,930
 
6117,969
6218,006
6318,041
6418,075
65 18, 106
6618,136
67 18, 165
6818,192
6918,217
70 18, 242
7118,264
7218,286
7318,307
74 18, 326
7518,345
76 18, 362
7718,379
7818,395
79 18, 410
8018,424
8118,437
8218,450
83 18, 462
8418,474
8518,485
 
8618,495
8718,505
8818,514
8918,523
90 18,531
9118,539
92 18,546
9318,553
9418,560
95 18,566
9618,572
9718,578
9818,583
99 18.589
10018,593
101 18,598
more than 10118,600

footnote

(+ + + Appendix 9a F. 1993-09-13: To for the first time, see Section 124 (7) F. from 1993-09-13 + + +) Non-official table of contents

Appendixes 10 to 13 (omitted)

Non-official table of contents

Annex 14 (to § 163 para. 3, § 164 para. 2 and 4)
Agricultural use

(Fundstelle: BGBl. I 2008, 3043-3059)

123456Region
Land/Reg.District Usage Type
Operating mode size
Reinprofit
EUR/ha LF
Pachtpreis
EUR/ha LFValue for the
Occupation capital
EUR/ha LF
Schleswig-
Holstein
Ackerbau Small businesses 0 to under 40 EGE -428 240 129
Mittelbetriebe 40 to 100 EGE -19 28690
Large farms over 100 EGE 124 338 78
Milk vieh Kleinbetriebe 0 to under 40 EGE -572 161241
  Mittelbetriebe 40 to 100 EGE -98 201238
Large farms over 100 EGE 143 235 203
Other
fodder construction
Small businesses 0 to under 40 EGE -535 122160
Mittelbetriebe 40 to 100 EGE -143 162142
Large farms over 100 EGE 73 250 152
Veredlung Small businesses 0 to under 40 EGE -917 338 343
Mittelbetriebe 40 to 100 EGE -124 388358
Large farms over 100 EGE 224 389 313
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -586 201161
Mittelbetriebe 40 to 100 EGE -169 245 150
Large farms over 100 EGE 77 301 148
Vieh composite Kleinbetriebe 0 to under 40 EGE -833 214188
  Mittelbetriebe 40 to 100 EGE -253 263222
Large farms over 100 EGE 66 348 238
Plants and livestock groups Small businesses 0 to under 40 EGE -648 202169
Mittelbetriebe 40 to 100 EGE -136 243172
Large farms over 100 EGE 68 302 153
Braunschweig Ackerbau Kleinbetriebe 0 to under 40 EGE -456 226121
  Mittelbetriebe 40 to 100 EGE -20 27084
Large farms over 100 EGE 116 318 72
Milk vieh Kleinbetriebe 0 to under 40 EGE -564 164244
  Mittelbetriebe 40 to 100 EGE -96 203241
Large farms over 100 EGE 144 238 205
Other
Fodder construction
Kleinbetriebe 0 to under 40 EGE -532 122161
Mittelbetriebe 40 to 100 EGE -143 162143
Large farms over 100 EGE 73 250 152
Veredlung Kleinbetriebe 0 to under 40 EGE -1 001 312315
Mittelbetriebe 40 to 100 EGE -136 354326
Large farms over 100 EGE 206 359 287
Plant Construction-
Composite
Small businesses 0 to under 40 EGE -617 190 153
Mittelbetriebe 40 to 100 EGE -176 234144
Large farms over 100 EGE 74 288 141
Vieh composite Kleinbetriebe 0 to under 40 EGE -868 205180
Mittelbetriebe 40 to 100 EGE -268 249209
Large farms over 100 EGE 62 330 224
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -687 190160
Mittelbetriebe 40 to 100 EGE -146 227160
Large farms over 100 EGE 64 281 142
Hannover Ackerbau Small businesses 0 to under 40 EGE -461 224 119
Mittelbetriebe 40 to 100 EGE -21 26883
Large farms over 100 EGE 114 315 71
Milk vieh Small businesses 0 to under 40 EGE -565 163 244
Mittelbetriebe 40 to 100 EGE -97 203240
Large farms over 100 EGE 144 237 205
Other
Fodder Construction
Kleinbetriebe 0 to under 40 EGE -534 122160
Mittelbetriebe 40 to 100 EGE -143 161 142
Large farms over 100 EGE 73 249 152
Veredlung Kleinbetriebe 0 to under 40 EGE -1 006 310313
  Mittelbetriebe 40 to 100 EGE -137 352325
Large farms over 100 EGE 205 357 286
Plant Construction-
Composite
Small businesses 0 to under 40 EGE -622 189152
Mittelbetriebe 40 to 100 EGE -178 234143
Large farms over 100 EGE 73 286 140
Vieh composite Small businesses 0 to under 40 EGE -872 204 179
Mittelbetriebe 40 to 100 EGE -269 248208
Large farms over 100 EGE 62 328 223
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -691 189159
Mittelbetriebe 40 to 100 EGE -147 226 159
Large farms over 100 EGE 63 279 141
Lüneburg Ackerbau Kleinbetriebe 0 to under 40 EGE -478 216115
Mittelbetriebe 40 to 100 EGE -21 25880
Large farms over 100 EGE 110 304 69
Milk vieh Kleinbetriebe 0 to under 40 EGE -578 160238
Mittelbetriebe 40 to 100 EGE -99 198234
Large farms over 100 EGE 140 231 199
Other
fodder construction
Small businesses 0 to under 40 EGE -536 121 160
Mittelbetriebe 40 to 100 EGE -145 160141
Large farms over 100 EGE 72 245 150
Veredlung Kleinbetriebe 0 to under 40 EGE -1 011 309311
Mittelbetriebe 40 to 100 EGE -138 350323
Large farms over 100 EGE 204 355 284
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -632 186149
Mittelbetriebe 40 to 100 EGE -181 230140
Large farms over 100 EGE 72 281 138
Vieh composite Small businesses 0 to under 40 EGE -880 202178
Mittelbetriebe 40 to 100 EGE -272 246 206
Large farms over 100 EGE 61 325 221
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -699 187157
Mittelbetriebe 40 to 100 EGE -149 222 156
Large farms over 100 EGE 62 275 139
Weser-Ems Ackerbau Kleinbetriebe 0 to under 40 EGE -476 217116
Mittelbetriebe 40 to 100 EGE -21 26181
Large farms over 100 EGE 113 315 71
Milk vieh Kleinbetriebe 0 to under 40 EGE -577 160239
Mittelbetriebe 40 to 100 EGE -99 198235
Large farms over 100 EGE 140 232 200
Other
fodder construction
Small businesses 0 to under 40 EGE -540 120 158
Mittelbetriebe 40 to 100 EGE -145 159140
Large farms over 100 EGE 72 245 149
Veredlung Kleinbetriebe 0 to under 40 EGE -966 323326
Mittelbetriebe 40 to 100 EGE -131 367339
Large farms over 100 EGE 213 372 298
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -622 190152
Mittelbetriebe 40 to 100 EGE -178 233143
Large farms over 100 EGE 74 288 142
Vieh composite Small businesses 0 to under 40 EGE -862 207181
Mittelbetriebe 40 to 100 EGE -264 253 213
Large farms over 100 EGE 63 335 228
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -684 192160
Mittelbetriebe 40 to 100 EGE -144 230 162
Large farms over 100 EGE 64 286 144
Dusseldorf Ackerbau Kleinbetriebe 0 to under 40 EGE -443 233124
Mittelbetriebe 40 to 100 EGE -20 28187
Large farms over 100 EGE 123 338 77
Milk vieh Kleinbetriebe 0 to under 40 EGE -548 169251
Mittelbetriebe 40 to 100 EGE -94 209247
Large farms over 100 EGE 147 244 210
Other
fodder construction
Small businesses 0 to under 40 EGE -492 132 174
Mittelbetriebe 40 to 100 EGE -131 176155
Large farms over 100 EGE 79 268 165
Veredlung Kleinbetriebe 0 to under 40 EGE -964 323327
Mittelbetriebe 40 to 100 EGE -131 368340
Large farms over 100 EGE 214 373 299
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -593 198159
Mittelbetriebe 40 to 100 EGE -171 242148
Large farms over 100 EGE 77 301 149
Vieh composite Small businesses 0 to under 40 EGE -824 215190
Mittelbetriebe 40 to 100 EGE -256 261 219
Large farms over 100 EGE 65 345 235
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -658 199167
Mittelbetriebe 40 to 100 EGE -140 237 167
Large farms over 100 EGE 66 294 149
Cologne Ackerbau Kleinbetriebe 0 to under 40 EGE -432 239127
Mittelbetriebe 40 to 100 EGE -19 28890
Large farms over 100 EGE 127 348 80
Milk vieh Kleinbetriebe 0 to under 40 EGE -566 163243
Mittelbetriebe 40 to 100 EGE -97 202239
Large farms over 100 EGE 142 235 203
Other
fodder construction
Small businesses 0 to under 40 EGE -493 132 174
Mittelbetriebe 40 to 100 EGE -132 174154
Large farms over 100 EGE 78 264 163
Veredlung Kleinbetriebe 0 to under 40 EGE -962 324327
Mittelbetriebe 40 to 100 EGE -131 369340
Large farms over 100 EGE 215 374 300
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -586 200161
Mittelbetriebe 40 to 100 EGE -169 244150
Large farms over 100 EGE 79 305 151
Vieh composite Small businesses 0 to under 40 EGE -829 214189
Mittelbetriebe 40 to 100 EGE -257 259 218
Large farms over 100 EGE 65 343 234
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -655 200167
Mittelbetriebe 40 to 100 EGE -139 238 168
Large farms over 100 EGE 67 296 149
Münster Ackerbau Kleinbetriebe 0 to under 40 EGE -460 223120
Mittelbetriebe 40 to 100 EGE -21 26483
Large farms over 100 EGE 113 309 70
Milk vieh Kleinbetriebe 0 to under 40 EGE -554 167249
Mittelbetriebe 40 to 100 EGE -95 206244
Large farms over 100 EGE 145 240 207
Other
fodder construction
Small businesses 0 to under 40 EGE -493 132 174
Mittelbetriebe 40 to 100 EGE -132 174154
Large farms over 100 EGE 79 265 163
Veredlung Kleinbetriebe 0 to under 40 EGE -1 014 308310
Mittelbetriebe 40 to 100 EGE -138 349322
Large farms over 100 EGE 203 354 284
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -613 191154
Mittelbetriebe 40 to 100 EGE -177 234143
Large farms over 100 EGE 73 285 139
Vieh composite Small businesses 0 to under 40 EGE -848 208184
Mittelbetriebe 40 to 100 EGE -266 251 211
Large farms over 100 EGE 62 332 226
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -680 192161
Mittelbetriebe 40 to 100 EGE -147 225 159
Large farms over 100 EGE 63 278 141
Detmold Ackerbau Kleinbetriebe 0 to under 40 EGE -450 229122
Mittelbetriebe 40 to 100 EGE -20 27485
Large farms over 100 EGE 117 321 73
Milk vieh Kleinbetriebe 0 to under 40 EGE -552 167250
Mittelbetriebe 40 to 100 EGE -95 207245
Large farms over 100 EGE 146 241 208
Other
fodder construction
Small businesses 0 to under 40 EGE -493 132 174
Mittelbetriebe 40 to 100 EGE -132 174154
Large farms over 100 EGE 79 265 164
Veredlung Kleinbetriebe 0 to under 40 EGE -1 014 308311
Mittelbetriebe 40 to 100 EGE -138 349322
Large farms over 100 EGE 204 355 284
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -607 192155
Mittelbetriebe 40 to 100 EGE -175 237145
Large farms over 100 EGE 74 290 142
Vieh composite Small businesses 0 to under 40 EGE -847 209185
Mittelbetriebe 40 to 100 EGE -265 252 211
Large farms over 100 EGE 62 333 226
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -677 193162
Mittelbetriebe 40 to 100 EGE -146 227 160
Large farms over 100 EGE 64 281 143
Arnsberg Ackerbau Kleinbetriebe 0 to under 40 EGE -439 235126
Mittelbetriebe 40 to 100 EGE -20 28288
Large farms over 100 EGE 121 332 76
Milk vieh Kleinbetriebe 0 to under 40 EGE -564 164244
Mittelbetriebe 40 to 100 EGE -97 202240
Large farms over 100 EGE 143 235 204
Other
fodder construction
Small businesses 0 to under 40 EGE -493 132 174
Mittelbetriebe 40 to 100 EGE -132 174154
Large farms over 100 EGE 78 263 163
Veredlung Kleinbetriebe 0 to under 40 EGE -1 013 308311
Mittelbetriebe 40 to 100 EGE -138 349322
Large farms over 100 EGE 204 355 284
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -601 194157
Mittelbetriebe 40 to 100 EGE -173 239147
Large farms over 100 EGE 75 294 144
Vieh composite Small businesses 0 to under 40 EGE -850 208184
Mittelbetriebe 40 to 100 EGE -266 251 210
Large farms over 100 EGE 62 331 226
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -674 194163
Mittelbetriebe 40 to 100 EGE -145 228 161
Large farms over 100 EGE 64 283 143
Darmstadt Ackerbau Kleinbetriebe 0 to under 40 EGE -485 215114
Mittelbetriebe 40 to 100 EGE -21 26180
Large farms over 100 EGE 113 318 71
Milk vieh Kleinbetriebe 0 to under 40 EGE -607 152227
Mittelbetriebe 40 to 100 EGE -105 187222
Large farms over 100 EGE 132 218 188
Other
fodder construction
Small businesses 0 to under 40 EGE -537 121 159
Mittelbetriebe 40 to 100 EGE -146 158139
Large farms over 100 EGE 71 242 148
Veredlung Kleinbetriebe 0 to under 40 EGE -926 336340
Mittelbetriebe 40 to 100 EGE -125 385355
Large farms over 100 EGE 223 387 310
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -617 193153
Mittelbetriebe 40 to 100 EGE -177 236144
Large farms over 100 EGE 75 292 144
Vieh composite Small businesses 0 to under 40 EGE -850 210184
Mittelbetriebe 40 to 100 EGE -257 258 218
Large farms over 100 EGE 64 342 233
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -672 196163
Mittelbetriebe 40 to 100 EGE -141 236 166
Large farms over 100 EGE 65 293 146
Gipping Ackerbau Kleinbetriebe 0 to under 40 EGE -492 212112
Mittelbetriebe 40 to 100 EGE -22 25678
Large farms over 100 EGE 106 301 66
Milk vieh Kleinbetriebe 0 to under 40 EGE -591 156233
Mittelbetriebe 40 to 100 EGE -102 193228
Large farms over 100 EGE 136 225 194
Other
fodder construction
Small businesses 0 to under 40 EGE -535 122 160
Mittelbetriebe 40 to 100 EGE -145 159141
Large farms over 100 EGE 72 245 150
Veredlung Kleinbetriebe 0 to under 40 EGE -929 335339
Mittelbetriebe 40 to 100 EGE -125 384354
Large farms over 100 EGE 221 384 309
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -624 191151
Mittelbetriebe 40 to 100 EGE -179 234142
Large farms over 100 EGE 72 286 138
Vieh composite Small businesses 0 to under 40 EGE -846 211185
Mittelbetriebe 40 to 100 EGE -256 260 219
Large farms over 100 EGE 64 343 234
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -673 196163
Mittelbetriebe 40 to 100 EGE -142 235 165
Large farms over 100 EGE 65 290 145
Kassel Ackerbau Kleinbetriebe 0 to under 40 EGE -488 213113
Mittelbetriebe 40 to 100 EGE -22 25679
Large farms over 100 EGE 108 304 67
Milk vieh Kleinbetriebe 0 to under 40 EGE -584 158236
Mittelbetriebe 40 to 100 EGE -100 195231
Large farms over 100 EGE 138 228 197
Other
fodder construction
Small businesses 0 to under 40 EGE -534 122 160
Mittelbetriebe 40 to 100 EGE -144 160141
Large farms over 100 EGE 72 247 151
Veredlung Kleinbetriebe 0 to under 40 EGE -928 335339
Mittelbetriebe 40 to 100 EGE -125 385355
Large farms over 100 EGE 222 385 309
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -621 192152
Mittelbetriebe 40 to 100 EGE -178 235142
Large farms over 100 EGE 73 287 139
Vieh composite Small businesses 0 to under 40 EGE -843 212185
Mittelbetriebe 40 to 100 EGE -255 260 219
Large farms over 100 EGE 65 344 235
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -671 196163
Mittelbetriebe 40 to 100 EGE -141 236 165
Large farms over 100 EGE 65 291 146
Rhineland-Palatinate Ackerbau Small businesses 0 to under 40 EGE -501 208110
Mittelbetriebe 40 to 100 EGE -22 25377
Large farms over 100 EGE 109 306 68
Milk vieh Kleinbetriebe 0 to under 40 EGE -588 157234
  Mittelbetriebe 40 to 100 EGE -101 194229
Large farms over 100 EGE 136 226 195
Other
Fodder construction
Kleinbetriebe 0 to under 40 EGE -535 122160
Mittelbetriebe 40 to 100 EGE -145 159141
Large farms over 100 EGE 72 244 149
Veredlung Kleinbetriebe 0 to under 40 EGE -1 003 311314
Mittelbetriebe 40 to 100 EGE -136 356328
Large farms over 100 EGE 206 357 287
Plant Construction-
Composite
Small businesses 0 to under 40 EGE -641 185 147
Mittelbetriebe 40 to 100 EGE -182 229139
Large farms over 100 EGE 72 282 138
Vieh composite Kleinbetriebe 0 to under 40 EGE -879 203178
Mittelbetriebe 40 to 100 EGE -269 247208
Large farms over 100 EGE 61 326 222
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -703 187156
Mittelbetriebe 40 to 100 EGE -148 224157
Large farms over 100 EGE 62 277 139
Stuttgart Ackerbau Small businesses 0 to under 40 EGE -481 216 115
Mittelbetriebe 40 to 100 EGE -21 26180
Large farms over 100 EGE 107 302 67
Milk vieh Small businesses 0 to under 40 EGE -567 163 243
Mittelbetriebe 40 to 100 EGE -98 201238
Large farms over 100 EGE 141 233 202
Other
Fodder Construction
Kleinbetriebe 0 to under 40 EGE -501 130171
Mittelbetriebe 40 to 100 EGE -135 171 151
Large farms over 100 EGE 77 259 160
Veredlung Kleinbetriebe 0 to under 40 EGE -1 017 306309
  Mittelbetriebe 40 to 100 EGE -138 350323
Large farms over 100 EGE 203 352 282
Plant Construction-
Composite
Small businesses 0 to under 40 EGE -628 187150
Mittelbetriebe 40 to 100 EGE -180 232141
Large farms over 100 EGE 71 282 136
Vieh composite Small businesses 0 to under 40 EGE -858 206 182
Mittelbetriebe 40 to 100 EGE -267 250210
Large farms over 100 EGE 62 329 224
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -690 190159
Mittelbetriebe 40 to 100 EGE -148 224 158
Large farms over 100 EGE 62 276 139
Karlsruhe Ackerbau Kleinbetriebe 0 to under 40 EGE -500 208110
Mittelbetriebe 40 to 100 EGE -22 25077
Large farms over 100 EGE 103 290 64
Milk vieh Kleinbetriebe 0 to under 40 EGE -577 160239
Mittelbetriebe 40 to 100 EGE -100 197233
Large farms over 100 EGE 138 229 197
Other
fodder construction
Small businesses 0 to under 40 EGE -503 129 170
Mittelbetriebe 40 to 100 EGE -136 169150
Large farms over 100 EGE 76 256 158
Veredlung Kleinbetriebe 0 to under 40 EGE -1 020 306309
Mittelbetriebe 40 to 100 EGE -138 349322
Large farms over 100 EGE 202 351 282
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -638 185148
Mittelbetriebe 40 to 100 EGE -183 228138
Large farms over 100 EGE 69 276 133
Vieh composite Small businesses 0 to under 40 EGE -864 205181
Mittelbetriebe 40 to 100 EGE -268 248 209
Large farms over 100 EGE 61 326 222
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -697 188157
Mittelbetriebe 40 to 100 EGE -150 222 156
Large farms over 100 EGE 61 272 137
Freiburg Ackerbau Kleinbetriebe 0 to under 40 EGE -499 208110
Mittelbetriebe 40 to 100 EGE -22 25177
Large farms over 100 EGE 105 295 65
Milk vieh Kleinbetriebe 0 to under 40 EGE -586 157235
Mittelbetriebe 40 to 100 EGE -101 193229
Large farms over 100 EGE 136 224 193
Other
fodder construction
Small businesses 0 to under 40 EGE -503 129 170
Mittelbetriebe 40 to 100 EGE -136 168149
Large farms over 100 EGE 76 255 157
Veredlung Kleinbetriebe 0 to under 40 EGE -1 020 306309
Mittelbetriebe 40 to 100 EGE -138 349322
Large farms over 100 EGE 202 351 282
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -637 185148
Mittelbetriebe 40 to 100 EGE -183 229138
Large farms over 100 EGE 70 278 135
Vieh composite Small businesses 0 to under 40 EGE -867 204180
Mittelbetriebe 40 to 100 EGE -269 247 208
Large farms over 100 EGE 61 325 222
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -698 188157
Mittelbetriebe 40 to 100 EGE -150 222 155
Large farms over 100 EGE 61 273 137
Tübingen Ackerbau Kleinbetriebe 0 to under 40 EGE -484 215114
Mittelbetriebe 40 to 100 EGE -22 25879
Large farms over 100 EGE 106 298 66
Milk vieh Kleinbetriebe 0 to under 40 EGE -559 165246
Mittelbetriebe 40 to 100 EGE -96 204241
Large farms over 100 EGE 144 237 205
Other
fodder construction
Small businesses 0 to under 40 EGE -499 130 172
Mittelbetriebe 40 to 100 EGE -134 172152
Large farms over 100 EGE 77 261 161
Veredlung Kleinbetriebe 0 to under 40 EGE -1 018 306309
Mittelbetriebe 40 to 100 EGE -138 350323
Large farms over 100 EGE 202 352 282
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -630 187150
Mittelbetriebe 40 to 100 EGE -181 232140
Large farms over 100 EGE 70 280 135
Vieh composite Small businesses 0 to under 40 EGE -855 207183
Mittelbetriebe 40 to 100 EGE -266 251 211
Large farms over 100 EGE 62 330 225
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -690 190159
Mittelbetriebe 40 to 100 EGE -148 224 157
Large farms over 100 EGE 62 276 139
Oberbayern Ackerbau Kleinbetriebe 0 to under 40 EGE -476 220116
Mittelbetriebe 40 to 100 EGE -21 26881
Large farms over 100 EGE 109 312 68
Milk vieh Kleinbetriebe 0 to under 40 EGE -556 166248
Mittelbetriebe 40 to 100 EGE -96 205243
Large farms over 100 EGE 144 239 206
Other
fodder construction
Small businesses 0 to under 40 EGE -493 132 174
Mittelbetriebe 40 to 100 EGE -132 174154
Large farms over 100 EGE 79 266 164
Veredlung Kleinbetriebe 0 to under 40 EGE -942 330334
Mittelbetriebe 40 to 100 EGE -127 379350
Large farms over 100 EGE 219 380 305
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -610 194155
Mittelbetriebe 40 to 100 EGE -176 240144
Large farms over 100 EGE 73 292 140
Vieh composite Small businesses 0 to under 40 EGE -819 217191
Mittelbetriebe 40 to 100 EGE -251 265 223
Large farms over 100 EGE 66 349 238
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -660 200166
Mittelbetriebe 40 to 100 EGE -140 238 167
Large farms over 100 EGE 66 293 147
Niederbayern Ackerbau Kleinbetriebe 0 to under 40 EGE -468 224118
Mittelbetriebe 40 to 100 EGE -21 27383
Large farms over 100 EGE 112 320 70
Milk vieh Kleinbetriebe 0 to under 40 EGE -564 163244
Mittelbetriebe 40 to 100 EGE -97 202239
Large farms over 100 EGE 142 235 203
Other
fodder construction
Small businesses 0 to under 40 EGE -493 132 174
Mittelbetriebe 40 to 100 EGE -132 174154
Large farms over 100 EGE 78 265 163
Veredlung Kleinbetriebe 0 to under 40 EGE -941 330334
Mittelbetriebe 40 to 100 EGE -127 380350
Large farms over 100 EGE 219 380 305
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -606 195156
Mittelbetriebe 40 to 100 EGE -174 241146
Large farms over 100 EGE 74 295 142
Vieh composite Small businesses 0 to under 40 EGE -821 216191
Mittelbetriebe 40 to 100 EGE -252 264 223
Large farms over 100 EGE 65 348 237
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -658 200167
Mittelbetriebe 40 to 100 EGE -139 239 168
Large farms over 100 EGE 66 295 148
Oberpfalz Ackerbau Kleinbetriebe 0 to under 40 EGE -484 217114
Mittelbetriebe 40 to 100 EGE -21 26580
Large farms over 100 EGE 108 309 67
Milk vieh Kleinbetriebe 0 to under 40 EGE -563 164245
Mittelbetriebe 40 to 100 EGE -97 202239
Large farms over 100 EGE 142 235 203
Other
fodder construction
Small businesses 0 to under 40 EGE -495 131 173
Mittelbetriebe 40 to 100 EGE -133 173153
Large farms over 100 EGE 78 264 163
Veredlung Kleinbetriebe 0 to under 40 EGE -944 330334
Mittelbetriebe 40 to 100 EGE -127 379349
Large farms over 100 EGE 218 379 304
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -615 193153
Mittelbetriebe 40 to 100 EGE -177 238143
Large farms over 100 EGE 73 291 140
Vieh composite Small businesses 0 to under 40 EGE -823 216190
Mittelbetriebe 40 to 100 EGE -252 264 222
Large farms over 100 EGE 65 347 237
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -664 199165
Mittelbetriebe 40 to 100 EGE -141 237 166
Large farms over 100 EGE 65 292 146
Oberfranken Ackerbau Kleinbetriebe 0 to under 40 EGE -519 201106
Mittelbetriebe 40 to 100 EGE -23 24274
Large farms over 100 EGE 100 286 63
Milk vieh Kleinbetriebe 0 to under 40 EGE -556 166248
Mittelbetriebe 40 to 100 EGE -96 205242
Large farms over 100 EGE 144 238 205
Other
fodder construction
Small businesses 0 to under 40 EGE -496 131 172
Mittelbetriebe 40 to 100 EGE -133 173153
Large farms over 100 EGE 78 264 162
Veredlung Kleinbetriebe 0 to under 40 EGE -947 329332
Mittelbetriebe 40 to 100 EGE -128 377348
Large farms over 100 EGE 217 377 303
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -631 188150
Mittelbetriebe 40 to 100 EGE -182 231139
Large farms over 100 EGE 70 280 135
Vieh composite Small businesses 0 to under 40 EGE -824 215190
Mittelbetriebe 40 to 100 EGE -253 263 222
Large farms over 100 EGE 65 347 236
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -674 196163
Mittelbetriebe 40 to 100 EGE -143 233 163
Large farms over 100 EGE 64 286 144
Mittelfranken Ackerbau Kleinbetriebe 0 to under 40 EGE -507 207109
Mittelbetriebe 40 to 100 EGE -23 25176
Large farms over 100 EGE 101 292 63
Milk vieh Kleinbetriebe 0 to under 40 EGE -552 167250
Mittelbetriebe 40 to 100 EGE -95 207244
Large farms over 100 EGE 145 241 207
Other
fodder construction
Small businesses 0 to under 40 EGE -495 131 173
Mittelbetriebe 40 to 100 EGE -133 173153
Large farms over 100 EGE 78 265 163
Veredlung Kleinbetriebe 0 to under 40 EGE -946 329333
Mittelbetriebe 40 to 100 EGE -128 378348
Large farms over 100 EGE 218 378 304
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -626 190151
Mittelbetriebe 40 to 100 EGE -180 234141
Large farms over 100 EGE 71 283 136
Vieh composite Small businesses 0 to under 40 EGE -822 216190
Mittelbetriebe 40 to 100 EGE -252 264 222
Large farms over 100 EGE 65 348 237
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -671 197163
Mittelbetriebe 40 to 100 EGE -142 235 164
Large farms over 100 EGE 65 288 145
Unterfranken Ackerbau Kleinbetriebe 0 to under 40 EGE -488 214113
Mittelbetriebe 40 to 100 EGE -22 25879
Large farms over 100 EGE 105 300 66
Milk vieh Kleinbetriebe 0 to under 40 EGE -549 168251
Mittelbetriebe 40 to 100 EGE -94 208246
Large farms over 100 EGE 146 242 209
Other
fodder construction
Small businesses 0 to under 40 EGE -494 132 173
Mittelbetriebe 40 to 100 EGE -132 174154
Large farms over 100 EGE 79 267 164
Veredlung Kleinbetriebe 0 to under 40 EGE -943 330334
Mittelbetriebe 40 to 100 EGE -127 379349
Large farms over 100 EGE 218 379 304
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -616 192153
Mittelbetriebe 40 to 100 EGE -178 236143
Large farms over 100 EGE 72 287 138
Vieh composite Small businesses 0 to under 40 EGE -818 217191
Mittelbetriebe 40 to 100 EGE -251 265 223
Large farms over 100 EGE 66 349 238
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -664 198165
Mittelbetriebe 40 to 100 EGE -141 237 166
Large farms over 100 EGE 65 291 146
Swabia Ackerbau Kleinbetriebe 0 to under 40 EGE -466 224118
Mittelbetriebe 40 to 100 EGE -21 27383
Large farms over 100 EGE 113 320 71
Milk vieh Kleinbetriebe 0 to under 40 EGE -546 169252
Mittelbetriebe 40 to 100 EGE -94 210248
Large farms over 100 EGE 148 244 211
Other
fodder construction
Small businesses 0 to under 40 EGE -491 133 174
Mittelbetriebe 40 to 100 EGE -131 176156
Large farms over 100 EGE 79 269 165
Veredlung Kleinbetriebe 0 to under 40 EGE -941 330335
Mittelbetriebe 40 to 100 EGE -127 380350
Large farms over 100 EGE 219 380 305
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -604 196156
Mittelbetriebe 40 to 100 EGE -174 242146
Large farms over 100 EGE 74 296 143
Vieh composite Small businesses 0 to under 40 EGE -814 218192
Mittelbetriebe 40 to 100 EGE -250 266 224
Large farms over 100 EGE 66 351 239
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -656 201167
Mittelbetriebe 40 to 100 EGE -139 240 168
Large farms over 100 EGE 67 296 149
Saarland Ackerbau Kleinbetriebe 0 to under 40 EGE -531 198104
Mittelbetriebe 40 to 100 EGE -24 24073
Large farms over 100 EGE 98 284 61
Milk vieh Kleinbetriebe 0 to under 40 EGE -589 157234
Mittelbetriebe 40 to 100 EGE -101 193229
Large farms over 100 EGE 136 225 194
Other
fodder construction
Small businesses 0 to under 40 EGE -538 121 159
Mittelbetriebe 40 to 100 EGE -146 158139
Large farms over 100 EGE 71 243 149
Veredlung Kleinbetriebe 0 to under 40 EGE -953 327330
Mittelbetriebe 40 to 100 EGE -129 375345
Large farms over 100 EGE 216 375 301
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -648 185146
Mittelbetriebe 40 to 100 EGE -185 228137
Large farms over 100 EGE 69 277 133
Vieh composite Small businesses 0 to under 40 EGE -860 208182
Mittelbetriebe 40 to 100 EGE -261 255 215
Large farms over 100 EGE 63 337 229
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -694 190158
Mittelbetriebe 40 to 100 EGE -146 229 160
Large farms over 100 EGE 63 281 141
Brandenburg Ackerbau Kleinbetriebe 0 to under 40 EGE -566 8897
Mittelbetriebe 40 to 100 EGE -25 9768
Large farms over 100 EGE 92 126 57
Milk vieh Kleinbetriebe 0 to under 40 EGE -605 63228
Mittelbetriebe 40 to 100 EGE -104 74223
Large farms over 100 EGE 133 97 190
Other
fodder construction
Small businesses 0 to under 40 EGE -584 54 147
Mittelbetriebe 40 to 100 EGE -160 44127
Large farms over 100 EGE 66 51 137
Veredlung Kleinbetriebe 0 to under 40 EGE -926 92340
Mittelbetriebe 40 to 100 EGE -125 92355
Large farms over 100 EGE 222 92 310
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -666 97142
Mittelbetriebe 40 to 100 EGE -189 81134
Large farms over 100 EGE 68 104 131
Vieh composite Small businesses 0 to under 40 EGE -875 90179
Mittelbetriebe 40 to 100 EGE -261 34 214
Large farms over 100 EGE 63 86 230
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -704 59156
Mittelbetriebe 40 to 100 EGE -147 70 159
Large farms over 100 EGE 63 102 140
Mecklenburg-
Vorpommern
Ackerbau Kleinbetriebe 0 to under 40 EGE -506 99109
Mittelbetriebe 40 to 100 EGE -23 11176
  Large farms over 100 EGE 102 146 64
Milk vieh Small businesses 0 to under 40 EGE -601 64 229
Mittelbetriebe 40 to 100 EGE -103 75225
Large farms over 100 EGE 135 98 192
Other
Fodder Construction
Kleinbetriebe 0 to under 40 EGE -569 54150
Mittelbetriebe 40 to 100 EGE -155 45 132
Large farms over 100 EGE 68 53 141
Veredlung Kleinbetriebe 0 to under 40 EGE -919 91342
  Mittelbetriebe 40 to 100 EGE -124 91358
Large farms over 100 EGE 223 91 312
Plant Construction-
Composite
Small businesses 0 to under 40 EGE -635 100148
Mittelbetriebe 40 to 100 EGE -182 84140
Large farms over 100 EGE 71 111 136
Vieh composite Small businesses 0 to under 40 EGE -862 91 181
Mittelbetriebe 40 to 100 EGE -258 34217
Large farms over 100 EGE 64 87 232
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -682 62161
Mittelbetriebe 40 to 100 EGE -143 74 164
Large farms over 100 EGE 65 108 144
Chemnitz Ackerbau Kleinbetriebe 0 to under 40 EGE -475 105116
Mittelbetriebe 40 to 100 EGE -21 11881
Large farms over 100 EGE 113 157 71
Milk vieh Kleinbetriebe 0 to under 40 EGE -584 65236
Mittelbetriebe 40 to 100 EGE -100 76232
Large farms over 100 EGE 138 100 197
Other
fodder construction
Small businesses 0 to under 40 EGE -538 56 159
Mittelbetriebe 40 to 100 EGE -145 47141
Large farms over 100 EGE 72 56 150
Veredlung Kleinbetriebe 0 to under 40 EGE -887 96355
Mittelbetriebe 40 to 100 EGE -120 96370
Large farms over 100 EGE 232 96 324
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -605 103156
Mittelbetriebe 40 to 100 EGE -174 86146
Large farms over 100 EGE 76 116 145
Vieh composite Small businesses 0 to under 40 EGE -825 98189
Mittelbetriebe 40 to 100 EGE -249 35 225
Large farms over 100 EGE 67 90 242
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -654 66168
Mittelbetriebe 40 to 100 EGE -136 78 171
Large farms over 100 EGE 68 112 152
Dresden Ackerbau Kleinbetriebe 0 to under 40 EGE -497 100111
Mittelbetriebe 40 to 100 EGE -22 11278
Large farms over 100 EGE 107 148 67
Milk vieh Kleinbetriebe 0 to under 40 EGE -583 65236
Mittelbetriebe 40 to 100 EGE -100 77232
Large farms over 100 EGE 139 101 198
Other
fodder construction
Small businesses 0 to under 40 EGE -543 56 158
Mittelbetriebe 40 to 100 EGE -146 47139
Large farms over 100 EGE 71 55 149
Veredlung Kleinbetriebe 0 to under 40 EGE -890 95354
Mittelbetriebe 40 to 100 EGE -121 95369
Large farms over 100 EGE 231 95 323
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -618 101153
Mittelbetriebe 40 to 100 EGE -177 85143
Large farms over 100 EGE 74 113 142
Vieh composite Small businesses 0 to under 40 EGE -830 96188
Mittelbetriebe 40 to 100 EGE -250 35 225
Large farms over 100 EGE 66 89 241
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -662 64165
Mittelbetriebe 40 to 100 EGE -138 76 169
Large farms over 100 EGE 67 110 150
Leipzig Ackerbau Kleinbetriebe 0 to under 40 EGE -488 102113
Mittelbetriebe 40 to 100 EGE -22 11579
Large farms over 100 EGE 109 151 68
Milk vieh Kleinbetriebe 0 to under 40 EGE -566 68243
Mittelbetriebe 40 to 100 EGE -97 80240
Large farms over 100 EGE 144 104 205
Other
fodder construction
Small businesses 0 to under 40 EGE -540 56 158
Mittelbetriebe 40 to 100 EGE -145 47140
Large farms over 100 EGE 73 56 151
Veredlung Kleinbetriebe 0 to under 40 EGE -889 95354
Mittelbetriebe 40 to 100 EGE -120 95369
Large farms over 100 EGE 232 95 323
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -613 102154
Mittelbetriebe 40 to 100 EGE -176 86144
Large farms over 100 EGE 74 114 143
Vieh composite Small businesses 0 to under 40 EGE -823 97190
Mittelbetriebe 40 to 100 EGE -248 36 226
Large farms over 100 EGE 67 91 243
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -658 65166
Mittelbetriebe 40 to 100 EGE -137 78 171
Large farms over 100 EGE 68 113 151
Dessau Ackerbau Kleinbetriebe 0 to under 40 EGE -506 99109
Mittelbetriebe 40 to 100 EGE -23 11176
Large farms over 100 EGE 104 146 65
Milk vieh Kleinbetriebe 0 to under 40 EGE -595 65232
Mittelbetriebe 40 to 100 EGE -102 76228
Large farms over 100 EGE 136 100 195
Other
fodder construction
Small businesses 0 to under 40 EGE -573 54 149
Mittelbetriebe 40 to 100 EGE -155 44131
Large farms over 100 EGE 68 53 141
Veredlung Kleinbetriebe 0 to under 40 EGE -876 95359
Mittelbetriebe 40 to 100 EGE -118 95376
Large farms over 100 EGE 234 95 327
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -625 102151
Mittelbetriebe 40 to 100 EGE -179 85142
Large farms over 100 EGE 72 112 139
Vieh composite Small businesses 0 to under 40 EGE -840 95186
Mittelbetriebe 40 to 100 EGE -249 35 225
Large farms over 100 EGE 66 90 241
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -665 63165
Mittelbetriebe 40 to 100 EGE -138 75 170
Large farms over 100 EGE 67 109 150
Halle Ackerbau Kleinbetriebe 0 to under 40 EGE -477 105115
Mittelbetriebe 40 to 100 EGE -21 11881
Large farms over 100 EGE 112 156 70
Milk vieh Kleinbetriebe 0 to under 40 EGE -598 64230
Mittelbetriebe 40 to 100 EGE -102 75226
Large farms over 100 EGE 136 99 193
Other
fodder construction
Small businesses 0 to under 40 EGE -564 55 152
Mittelbetriebe 40 to 100 EGE -152 45134
Large farms over 100 EGE 69 54 143
Veredlung Kleinbetriebe 0 to under 40 EGE -873 95360
Mittelbetriebe 40 to 100 EGE -118 95377
Large farms over 100 EGE 235 95 328
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -609 103155
Mittelbetriebe 40 to 100 EGE -175 86145
Large farms over 100 EGE 75 116 144
Vieh composite Small businesses 0 to under 40 EGE -835 97187
Mittelbetriebe 40 to 100 EGE -248 35 226
Large farms over 100 EGE 67 90 242
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -654 64167
Mittelbetriebe 40 to 100 EGE -135 77 172
Large farms over 100 EGE 68 111 152
Magdeburg Ackerbau Kleinbetriebe 0 to under 40 EGE -500 100110
Mittelbetriebe 40 to 100 EGE -22 11277
Large farms over 100 EGE 107 147 67
Milk vieh Kleinbetriebe 0 to under 40 EGE -611 62225
Mittelbetriebe 40 to 100 EGE -105 73221
Large farms over 100 EGE 132 96 189
Other
fodder construction
Small businesses 0 to under 40 EGE -572 54 150
Mittelbetriebe 40 to 100 EGE -155 45131
Large farms over 100 EGE 67 52 140
Veredlung Kleinbetriebe 0 to under 40 EGE -876 95359
Mittelbetriebe 40 to 100 EGE -118 95376
Large farms over 100 EGE 235 95 327
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -622 102152
Mittelbetriebe 40 to 100 EGE -178 85142
Large farms over 100 EGE 73 112 141
Vieh composite Small businesses 0 to under 40 EGE -844 96185
Mittelbetriebe 40 to 100 EGE -250 34 224
Large farms over 100 EGE 66 89 240
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -664 63165
Mittelbetriebe 40 to 100 EGE -137 74 170
Large farms over 100 EGE 67 107 150
Thüringen Ackerbau Kleinbetriebe 0 to under 40 EGE -469 106117
Mittelbetriebe 40 to 100 EGE -21 11982
Large farms over 100 EGE 114 158 72
Milk vieh Kleinbetriebe 0 to under 40 EGE -587 65235
Mittelbetriebe 40 to 100 EGE -101 76230
Large farms over 100 EGE 138 100 197
Other
fodder construction
Small businesses 0 to under 40 EGE -537 56 159
Mittelbetriebe 40 to 100 EGE -144 47141
Large farms over 100 EGE 72 56 151
Veredlung Kleinbetriebe 0 to under 40 EGE -839 99375
Mittelbetriebe 40 to 100 EGE -113 99393
Large farms over 100 EGE 245 99 342
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -591 105160
Mittelbetriebe 40 to 100 EGE -171 88148
Large farms over 100 EGE 77 117 148
Vieh composite Small businesses 0 to under 40 EGE -801 101195
Mittelbetriebe 40 to 100 EGE -239 36 235
Large farms over 100 EGE 69 93 252
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -632 66173
Mittelbetriebe 40 to 100 EGE -131 79 179
Large farms over 100 EGE 70 112 157
city states Ackerbau Kleinbetriebe 0 to under 40 EGE -487 213113
Mittelbetriebe 40 to 100 EGE -22 25679
Large farms over 100 EGE 110 307 69
Milk vieh Kleinbetriebe 0 to under 40 EGE -593 155232
Mittelbetriebe 40 to 100 EGE -102 192228
Large farms over 100 EGE 136 225 194
Other
fodder construction
Small businesses 0 to under 40 EGE -554 117 155
Mittelbetriebe 40 to 100 EGE -150 154136
Large farms over 100 EGE 70 238 145
Veredlung Kleinbetriebe 0 to under 40 EGE -965 323326
Mittelbetriebe 40 to 100 EGE -131 368340
Large farms over 100 EGE 214 372 298
Plant Construction-
Composite
Kleinbetriebe 0 to under 40 EGE -630 188150
Mittelbetriebe 40 to 100 EGE -180 231141
Large farms over 100 EGE 73 284 140
Vieh composite Small businesses 0 to under 40 EGE -874 205179
Mittelbetriebe 40 to 100 EGE -266 251 211
Large farms over 100 EGE 62 332 226
Plants and livestock groups Kleinbetriebe 0 to under 40 EGE -691 190159
Mittelbetriebe 40 to 100 EGE -145 228 161
Large farms over 100 EGE 64 283142
Non-official table of contents

Appendix 15 (to § 163 para. 4 and § 164 para. 2)
Forestry Use

(site: BGBl. I 2008, 3060;
regarding the individual changes. Footnote)

123456Country Usage Class
Reinprofit
PachtPrice for the
Occupation capitalConstruction margin group_EUR/haEUR/haEUR/ha
Germany Baumartengruppe
Buche
I. Yield class and better 78 5, 40 Attachment 15a
II. Yield class 51
III. Yield class
and bad

25
Baumartengruppe
Eiche
I. Yield class and better 90 5, 40 Appendix 15a
II. Yield class 58
III. Yield class
and bad

17
Baumartengruppe
Fichte
I. Yield class and better 105 5, 40 Appendix 15a
II. Yield class 75
III. Yield class
and bad

49
Baumartengruppe
Kiefer
I. Yield class and better 26 5, 40 Appendix 15a
II. Yield class 11
III. Yield class
and bad

11
Other surface area of forestry use 11 5, 40Appendix 15a
Non-official table of contents

Annex 15a (to § 164 para. 4)
Forestry Use

(Fundstelle: BGBl. I 2008, 3061)

6Values for the Occupation Capital by Age of Age in €/haages-
class
I.
II.
III.
IV.
V.
VI.
VII.
VIII.
IX.
X.years 1-2021-4041-6061-8081-100101-120121-140141-160161-180 > 180
Buche I. EKL.
and better

32,30

32,30

39,70

61,90

99,70

147,60

179,00

167,30

167,30

167,30
Buche II. EKL. 19, 30 19, 30 22,20 34,60 54,80 83,30 104, 20 99.60 99.60 99.60
Buche III. EKL.
and bad

6.70

6.70

7,00

12,20

21,30

33,70

45,10

44,60

44,60

44,60
Eiche I. EKL.
and better

38,30

38,50

45,90

60,90

80,20

102,50

129,30

155,40

177,70

200,40
Eiche II. EKL. 22, 80 22, 80 25,60 33,80 45,50 58,90 76,30 93,80 107, 30 120, 90
Eiche III. EKL.
and bad

5,40

5,40

5,50

8,00

12,00

17,20

23,00

29,90

37,50

44,20
Fichte I. EKL.
and better

45,20

61,50

112,50

158.60

186,20

186,20

186,20

186,20

186,20

186,20
Fichte II. EKL. 30, 70 35, 90 68,30 102, 60 123, 80 133, 60 133, 60 133, 60 133, 60 133, 60
Fichte III. EKL.
and bad

18,40

18,90

34,90

59,20

77,70

88,40

88,40

88,40

88,40

88,40
Kiefer I. EKL.
and better

7,10

7,70

15,20

23,10

29,10

34,40

37,60

37,60

37,60

37,60
Kiefer II. EKL. 0.00 0.10 2,40 6,10 9,00 11.30 12,70 12,70 12,70 12,70
Kiefer III. EKL.
and bad

0,00

0,00

1,10

5,20

8.80

11,20

12,70

12,70

12,70

 12.70
unofficial table of contents

appendix 16 (to § 163 para. 5 and § 164 para. 2 and 4)
wine-growing usage

(site: BGBl. I 2008, 3062)

12345Country Usage Type
Net profit
PachtPrice for the
Occupation capitalVerwertungsformEUR/ha LFEUR/ha LFEUR/ha LF
Germany Bottle wine producer -193 9701 522
FassweinProducer -759 589588
grape grower -1 252 859 509
unofficial table of contents

Appendix 17 (to § 163 para. 6 and § 164 para. 2 and 4)
Gärtnerische Nutzung

(Fundstelle: BGBl. I 2008, 3062)

123456Land Use Part Usage Type
Reinprofit
Lease price value for the
Occupation capitalEUR/ha LFEUR/ha LFEUR/ha LF
Germany Vegetable Building Free space surfaces -1 365 657484
Surfaces under glass
and plastics
6 098 2 414 2 750
Flowers and
ornamental plants
Free space surfaces -108 1 0441 393
Surfaces under glass
and plastics
-6 640 5 516 6 895
Baumschulen 894 223 2 359
Fruit construction -379 325  426
unofficial table of contents

appendix 18 (to § 163 para. 7 and § 164 para. 2 and 4)
special uses

(site: BGBl. I 2008, 3062)

12345Land Use
net profit
PachtPrice value for the Crew CapitalEUR/ha LFEUR/ha LFEUR/ha LF
Germany Hopfen -414 492 348
Spargel -1 365 657612
Tobacco -820 492129
unofficial table of contents

Appendix 19 (to § 169)
conversion key for animal populations in livestock units according to the feed requirement

(site: BGBl. I 2011, 2621-2622)

Tierart 1 Tier
alpacas0,08 VE
Damanimals
Damtiere under 1 year 0, 04VE
Damtiere 1 year and older0,08 VE
Gewings
Leg hens (including a normal rearing to complement the stock) 0, 02VE
Leg hens from purchased yhenns0.0183 VE
Breeding puts, ducks, goose0,04VE
Rabbit
breeding and angling rabbits0.025VE
Lamas 0, 1VE
Horses
Horses under 3 years of age and small horses 0, 7VE
Horses 3 years and older1,1 VE
Rindvieh
Calves and young cattle under 1 year (including fattening calves, starter calves, and frescoes) 0, 3VE
Jungvieh 1 to 2 years old0.7 VE
Färsen (older than 2 years)1VE
Masttiere (Mastduration less than 1 year)1VE
cows (including mother and amme cows) with the associated suction calves)1VE
Breeding bulls, zugochs 1, 2VE
Sheep
Sheep under 1 year including mast lamb 0, 05VE
sheep 1 year and older0.1 VE
Pigs
Breeding pigs (including young breeding pigs over about 90 kg) 0, 33VE
 
Strauße
Breeding animals 14 months and older0,32VE
Young animals/mastpets under 14 months 0, 25VE
Goats0,08VE
Gewings
Jungmasthühner (up to 6 passes per year-heavy animals)0,0017VE
(more than 6 Passes per year-light animals)0,0013VE
Junghennen 0, 0017VE
Mastenten0,0033 VE
Aring-up phase0.0011VE
Mastents in the mast phase0.0022VE
Mastputen from self-generated puts 0, 0067VE
Mastputen from pute bought0,005 VE
Jungputen (up to about 8 weeks)0,0017VE
Mastgänse0,0067VE
Rabbit
Mastkaninchen0,0025VE
Rindvieh
Masttiere (MastDuration 1 Year and more)1VE
Pigs 
Easy piglets (up to about 12 kg)0.01VE
Ferkel (from about 12 to about 20 kg)0.02VE
Heavy piglets and light runners (more than about 20 to about 30 kg)0.04VE
runner (over about 30 to about 45 kg) 0, 06VE
Heavy runner (over about 45 to about 60 kg)0,08 VE
Mastschweine0,16VE
Young pig pigs up to about 90 kg0,12VE

Footnote

(+ + + Appendix 19: For application see § 205 (4) + + +) Non-Official Table of Contents

Appendix 20 (to § 169 para. 5)
Groups of the branches of the animal population by area dependency

(find site: BGBl. I 2008, 3065)
1.
More space-dependent branches of the Livestock breeding, horse breeding, sheep farming, sheep farming, beef cattle breeding, dairy farming, beef cattle fattening.
2.
Less area-dependent branches of the Animal Stock Pig Breeding, Pig Fattening, Chicken Breeding, Duck Rearing, Fowl Breeding, Leape Breeding, Young Chicken Mast, Duck Mast, Goose Peat, Turkey Mast.
unofficial table of contents

Appendix 21 (to § 185 para. 3 sentence 1,
§ 193 para. 3 sentence 2, § 194 paragraph 3 sentence 3 and
§ 195 para. 2 sentence 2 and paragraph 3 sentence 3)
duplicates

(Fundstelle: BGBl. I 2008, 3066-3068)

The remaining term of the inheritance law or the remaining term of the inheritance law. of usage right (in years) interest rate3 %3.5 %4 %4.5 %5 %5.5 %6 %6.5 %7 %7.5 %8%
1 0, 97 0, 97 0, 96 0, 96 0, 95 0, 95 0, 94 0, 94 0, 93 0, 93 0, 93
2 1, 91 1, 90 1, 89 1, 87 1, 86 1, 85 1, 83 1, 82 1, 81 1, 80 1, 78
3 2, 83 2, 80 2, 78 2, 75 2, 72 2, 70 2, 67 2, 65 2, 62 2, 60 2,58
4 3, 72 3, 67 3, 63 3,59 3,55 3.51 3, 47 3, 43 3, 39 3, 35 3, 31
5 4.58 4.52 4, 45 4, 39 4, 33 4, 27 4, 21 4, 16 4, 10 4, 05 3, 99
6 5, 42 5, 33 5, 24 5, 16 5, 08 5, 00 4, 92 4, 84 4, 77 4, 69 4, 62
7 6, 23 6, 11 6, 00 5, 89 5, 79 5, 68 5.58 5, 48 5, 39 5, 30 5, 21
8 7, 02 6, 87 6, 73 6, 60 6, 46 6, 33 6, 21 6, 09 5, 97 5, 86 5, 75
9 7.79 7, 61 7, 44 7, 27 7, 11 6, 95 6, 80 6, 66 6.52 6, 38 6, 25
10 8.53 8, 32 8, 11 7, 91 7, 72 7,54 7, 36 7, 19 7, 02 6, 86 6, 71
11 9, 25 9, 00 8, 76 8,53 8, 31 8, 09 7, 89 7, 69 7,50 7, 32 7, 14
12 9, 95 9, 66 9, 39 9, 12 8, 86 8, 62 8, 38 8, 16 7, 94 7, 74 7.54
13 10, 63 10, 30 9, 99 9, 68 9, 39 9, 12 8, 85 8, 60 8, 36 8, 13 7, 90
14 11, 30 10, 92 10,56 10, 22 9, 90 9,59 9, 29 9, 01 8, 75 8, 49 8, 24
15 11, 94 11.52 11, 12 10, 74 10, 38 10, 04 9, 71 9, 40 9, 11 8, 83 8.56
16 12,56 12, 09 11, 65 11, 23 10, 84 10, 46 10, 11 9, 77 9, 45 9, 14 8, 85
17 13, 17 12, 65 12, 17 11, 71 11, 27 10, 86 10, 48 10, 11 9, 76 9, 43 9, 12
18 13, 75 13, 19 12, 66 12, 16 11, 69 11, 25 10, 83 10, 43 10, 06 9, 71 9.37
19 14, 32 13, 71 13, 13 12,59 12, 09 11, 61 11, 16 10, 73 10, 34 9, 96 9, 60
20 14, 88 14, 21 13,59 13, 01 12, 46 11, 95 11, 47 11, 02 10.59 10, 19 9.82
21 15, 42 14, 70 14, 03 13, 40 12, 82 12, 28 11, 76 11, 28 10, 84 10, 41 10, 02
22 15, 94 15, 17 14, 45 13, 78 13, 16 12,58 12, 04 11.54 11, 06 10, 62 10, 20
23 16, 44 15, 62 14, 86 14, 15 13, 49 12, 88 12, 30 11, 77 11, 27 10, 81 10, 37
24 16, 94 16, 06 15, 25 14,50 13, 80 13, 15 12,55 11, 99 11, 47 10, 98 10.53
25 17, 41 16, 48 15, 62 14, 83 14, 09 13, 41 12, 78 12, 20 11, 65 11, 15 10, 67
26 17, 88 16, 89 15, 98 15, 15 14, 38 13, 66 13, 00 12, 39 11, 83 11, 30 10, 81
27 18, 33 17, 29 16, 33 15, 45 14, 64 13, 90 13, 21 12,57 11, 99 11, 44 10, 94
28 18, 76 17, 67 16, 66 15, 74 14, 90 14, 12 13, 41 12, 75 12, 14 11,57 11, 05
29 19, 19 18, 04 16, 98 16, 02 15, 14 14, 33 13,59 12, 91 12, 28 11, 70 11, 16
30 19, 60 18, 39 17, 29 16, 29 15, 37 14,53 13, 76 13, 06 12, 41 11, 81 11, 26
31 20, 00 18, 74 17.59 16,54 15,59 14, 72 13, 93 13, 20 12,53 11, 92 11, 35
32 20, 39 19, 07 17, 87 16, 79 15, 80 14, 90 14, 08 13, 33 12, 65 12, 02 11, 43
33 20, 77 19, 39 18, 15 17, 02 16, 00 15, 08 14, 23 13, 46 12, 75 12, 11 11.51
34 21, 13 19, 70 18, 41 17, 25 16, 19 15, 24 14, 37 13,58 12, 85 12, 19 11.59
35 21, 49 20, 00 18, 66 17, 46 16, 37 15, 39 14,50 13, 69 12, 95 12, 27 11, 65
36 21, 83 20, 29 18, 91 17, 67 16,55 15,54 14, 62 13, 79 13, 04 12, 35 11, 72
37 22, 17 20.57 19, 14 17, 86 16, 71 15, 67 14, 74 13, 89 13, 12 12, 42 11, 78
38 22, 49 20, 84 19, 37 18, 05 16, 87 15, 80 14, 85 13, 98 13, 19 12, 48 11, 83
39 22, 81 21, 10 19,58 18, 23 17, 02 15, 93 14, 95 14, 06 13, 26 12,54 11, 88
40 23, 11 21, 36 19, 79 18, 40 17, 16 16, 05 15, 05 14, 15 13, 33 12,59 11, 92
41 23, 41 21, 60 19, 99 18.57 17, 29 16, 16 15, 14 14, 22 13, 39 12, 65 11, 97
42 23, 70 21, 83 20, 19 18, 72 17, 42 16, 26 15, 22 14, 29 13, 45 12, 69 12, 01
43 23, 98 22, 06 20, 37 18, 87 17.55 16, 36 15, 31 14, 36 13,51 12, 74 12, 04
44 24, 25 22, 28 20,55 19, 02 17, 66 16, 46 15, 38 14, 42 13,56 12, 78 12, 08
45 24,52 22,50 20, 72 19, 16 17, 77 16,55 15, 46 14, 48 13, 61 12, 82 12, 11
46 24, 78 22, 70 20, 88 19, 29 17, 88 16, 63 15,52 14,54 13, 65 12, 85 12, 14
47 25, 02 22, 90 21, 04 19, 41 17, 98 16, 71 15,59 14,59 13, 69 12, 89 12, 16
48 25, 27 23, 09 21, 20 19.54 18, 08 16, 79 15, 65 14, 64 13, 73 12, 92 12, 19
49 25,50 23, 28 21, 34 19, 65 18, 17 16, 86 15, 71 14, 68 13, 77 12, 95 12, 21
50 25, 73 23, 46 21, 48 19, 76 18, 26 16, 93 15, 76 14, 72 13, 80 12, 97 12, 23
51 25, 95 23, 63 21, 62 19, 87 18, 34 17, 00 15, 81 14, 76 13, 83 13, 00 12, 25
52 26, 17 23, 80 21, 75 19, 97 18, 42 17, 06 15, 86 14, 80 13, 86 13, 02 12, 27
53 26, 37 23, 96 21, 87 20, 07 18, 49 17, 12 15, 91 14, 84 13, 89 13, 04 12, 29
54 26,58 24, 11 21, 99 20, 16 18.57 17, 17 15, 95 14, 87 13, 92 13, 06 12, 30
55 26, 77 24, 26 22, 11 20, 25 18, 63 17, 23 15, 99 14, 90 13, 94 13, 08 12, 32
56 26, 97 24, 41 22, 22 20, 33 18, 70 17, 28 16, 03 14, 93 13, 96 13, 10 12, 33
57 27, 15 24,55 22, 33 20, 41 18, 76 17, 32 16, 06 14, 96 13, 98 13, 12 12, 34
58 27, 33 24, 69 22, 43 20, 49 18, 82 17, 37 16, 10 14, 99 14, 00 13, 13 12, 36
59 27.51 24, 82 22,53 20,57 18, 88 17, 41 16, 13 15, 01 14, 02 13, 15 12, 37
60 27, 68 24, 94 22, 62 20, 64 18, 93 17, 45 16, 16 15, 03 14, 04 13, 16 12, 38
61 27, 84 25, 07 22, 71 20, 71 18, 98 17, 49 16, 19 15, 05 14, 06 13, 17 12, 39
62 28, 00 25, 19 22, 80 20, 77 19, 03 17.52 16, 22 15, 07 14, 07 13, 18 12, 39
63 28, 16 25, 30 22, 89 20, 83 19, 08 17.56 16, 24 15, 09 14, 08 13, 19 12, 40
64 28, 31 25, 41 22, 97 20, 89 19, 12 17.59 16, 27 15, 11 14, 10 13, 20 12, 41
65 28, 45 25,52 23, 05 20, 95 19, 16 17, 62 16, 29 15, 13 14, 11 13, 21 12, 42
66 28, 60 25, 62 23, 12 21, 01 19, 20 17, 65 16, 31 15, 14 14, 12 13, 22 12, 42
67 28, 73 25, 72 23, 19 21, 06 19, 24 17, 68 16, 33 15, 16 14, 13 13, 23 12, 43
68 28, 87 25, 82 23, 26 21, 11 19, 28 17, 70 16, 35 15, 17 14, 14 13, 24 12, 43
69 29, 00 25, 91 23, 33 21, 16 19, 31 17, 73 16, 37 15, 19 14, 15 13, 24 12, 44
70 29, 12 26, 00 23, 39 21, 20 19, 34 17, 75 16, 38 15, 20 14, 16 13, 25 12, 44
71 29, 25 26, 09 23, 46 21, 25 19, 37 17, 78 16, 40 15, 21 14, 17 13, 25 12, 45
72 29, 37 26, 17 23,52 21, 29 19, 40 17, 80 16, 42 15, 22 14, 18 13, 26 12, 45
73 29, 48 26, 25 23,57 21, 33 19, 43 17, 82 16, 43 15, 23 14, 18 13, 27 12, 45
74 29,59 26, 33 23, 63 21, 37 19, 46 17, 84 16, 44 15, 24 14, 19 13, 27 12, 46
75 29, 70 26, 41 23, 68 21, 40 19, 48 17, 85 16, 46 15, 25 14, 20 13, 27 12, 46
76 29, 81 26, 48 23, 73 21, 44 19.51 17, 87 16, 47 15, 26 14, 20 13, 28 12, 46
77 29, 91 26,55 23, 78 21, 47 19,53 17, 89 16, 48 15, 26 14, 21