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Valuation Act

Original Language Title: Bewertungsgesetz

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Valuation Act (BewG)

Unofficial table of contents

BewG

Date of completion: 16.10.1934

Full quote:

" Assessment Act as amended by the Notice of 1 February 1991 (BGBl. I p. 230), most recently by Article 6 of the Law of 18 July 2014 (BGBl. 1042).

Status: New by Bek. V. 1.2.1991 I 230;
last amended by Art. 6 G v. 18.7.2014 I 1042

For more details, please refer to the menu under Notes

Footnote

(+ + + Text proof applicable: 1.7.1981 + + +) 
(+ + + For application cf. § 205 + + +)
(+ + + For application cf. 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

Content Summary

First sub-general evaluation rules
§ 1 Scope
§ 2 Economic Unit
§ 3 Value determination for multiple participants
§ 3a (dropped)
§ 4 Acquisition of conditional acquisition
§ 5 Acquisition conditional acquisition
§ 6 Suspenseful Borne Loads
§ 7 Resolving conditional loads
§ 8 Fixed-term contracts
§ 9 Valuation principle, mean value
§ 10 The term of the subvalue
§ 11 Securities and shares
§ 12 Capital requirements and liabilities
§ 13 Capital value of recurring benefits and benefits
§ 14 Life-long benefits and benefits
§ 15 Annual value of benefits and benefits
§ 16 Limitation of the annual value of uses


Second sub-special valuation rules
§ 17 Scope
§ 18 Asset types


First section unit assessment

A. General
§ 19 Determination of unit values
§ 20 Determination of the unit value
Section 21 Main determination
Section 22 Continuations
Section 23 Post-determination
§ 24 Repeal of the unit value
§ 24a Change of setting-up modest
Section 25 Recovery of a determination
Section 26 Scope of economic unit in spouses or life partners
§ 27 Value ratios in the case of continuation and post-determination
§ 28 Declaration of duty
§ 29 Information, surveys and communications
§ 30 Fillet
Section 31 Evaluation of foreign property
Section 32 Evaluation of domestic property


B. Land and forestry assets. General
§ 33 Concept of agricultural and forestry assets
Section 34 Operation of agriculture and forestry
§ 35 Evaluation Date
§ 36 Assessment principles
Section 37 Determination of the yield value
§ 38 Comparison number, yield conditions
§ 39 Assessment Support Points
§ 40 Determination of the comparison value
Section 41 Surcharges and surcharges
§ 42 Subsidiary undertakings
Section 43 Country of degradation
Section 44 Lowland
§ 45 Unland
Section 46 Economic value
§ 47 Housing Value
§ 48 Composition of unit value
§ 48a Unit value of certain intensively used areas
§ 49 (dropped)
II. Special provisions

(a) Land use
§ 50 Yield conditions
Section 51 Livestock
§ 51a Community animal husbandry
Section 52 Special cultures


(b) Forestry use
Section 53 Circulating operating equipment
§ 54 Evaluation Date
§ 55 Determination of the comparison value


(c) Wine-making use
§ 56 Circulating operating equipment
Section 57 Assessment Support Points
Section 58 Internal transport


(d) Gärtnerische utilisation
§ 59 Evaluation Date
§ 60 Yield conditions
Section 61 Application of the comparative procedure


(e) Other agricultural and forestry use
Section 62 Types and evaluation of other agricultural and forestry use
III. Evaluation Advisory Committee, Advisory Committee
§ 63 Evaluation Advisory Council
Section 64 Members
Section 65 Tasks
Section 66 Management
Section 67 Expert Committee


C. Basic assets. General
Section 68 Concept of basic assets
Section 69 Delimitation of the basic assets of agricultural and forestry assets
Section 70 Land
Section 71 Buildings and parts of buildings for civil protection
II. Unbuilt plots
Section 72 Term
Section 73 Building-ready land
III. Built-up land

(a) Term and Evaluation
Section 74 Term
§ 75 Land types
Section 76 Severity
Section 77 Minimum value


(b) Process 1. Yield value procedure
Section 78 Property value
§ 79 Annual gross rent
§ 80 Duplicates
§ 81 Exceptional basic tax burden
Section 82 Reduction and increase
2. Value-added procedure
Section 83 Property value
Section 84 Ground Value
§ 85 Building Value
§ 86 Value reduction due to age
Section 87 Impairment loss due to structural defects and damage
Section 88 Reduction and increase
§ 89 Value of External Assets
§ 90 Approximation to the common value
IV. Special provisions
Section 91 Land in the state of the building
§ 92 Inheritance law
Section 93 Residential property and Teileigentum
Section 94 Buildings on foreign land and soil
Operating assets
§ 95 Concept of operating assets
§ 96 Liberal professions
Section 97 Operating assets of corporate bodies, associations of persons and property
Section 98 (dropped)
§ 98a (dropped)
§ 99 Operating land
§ § 100-102 (dropped)
Section 103 Debt and other deductions
Section 104 (dropped)
§ § 105-108 (dropped)
§ 109 Severity
Section 109a (dropped)


Second Section for Special Provisions and Appropriations
§ § 110-120 (dropped)
Section 121 Domestic assets
Section 121a Special provision for the application of the unit values in 1964
Section 121b (dropped)
§ 122 Special provisions for Berlin (West)
§ 123 Appropriations
Section 124 (dropped)


Third section rules for the valuation of assets in the territory referred to in Article 3 of the agreement

A. Land and forestry assets
§ 125 Agricultural and forestry assets
§ 126 Validity of the replacement economic value
§ 127 Declaration on the replacement economic value
§ 128 Information, surveys, announcements, rounding


B. Basic assets
Section 129 Basic assets
Section 129a Surcharges in case of valuation with a multiple of the annual gross rent
§ 130 Post-war buildings
Section 131 Residential property and Teileigentum, housing inheritance law and partial construction law
Section 132 Continuation and re-determination of the unit values 1935
§ 133 Special provision for the application of the unit values 1935


C. Operational assets
§ § 134 and 135 (dropped)
Section 136 (dropped)
Section 137 Balance sheet items according to the D-market balance sheet


Fourth rules for the valuation of property for the real estate tax from 1 January 1997

A. General
§ 138 Determination of property values
Section 139 Fillet


B. Land and forestry assets
§ 140 Economic unit and extent of agricultural and forestry assets
Section 141 Scope of agricultural and forestry operations
Section 142 Operational value
Section 143 Value of the operating housing and of the housing
Section 144 Composition of the land and forestry property value


C. Basic assets. Unbuilt plots
§ 145 Unbuilt plots
II. Built-up land
Section 146 Built-up land
Section 147 Special cases
§ 148 Inheritance law
Section 148a Buildings on foreign land and soil
§ 149 Land in the state of the building
Section 150 Buildings and parts of buildings for civil protection


Fifth Section-Special findings
Section 151 Special findings
Section 152 Local competence
Section 153 Declaration of obligation, procedural rules for the separate determination, period of detention
Section 154 Parties to the arrest procedure
§ 155 Right of appeal
Section 156 External audit


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

A. General
Section 157 Determination of property values, of shareholes and of operating assets


B. Land and forestry assets. General
Section 158 Concept of agricultural and forestry assets
Section 159 Demarcation of agricultural and forestry land to basic property
§ 160 Operation of agriculture and forestry
Section 161 Evaluation Date
Section 162 Evaluation of the economic part
Section 163 Determination of economic values
Section 164 Minimum value
Section 165 Evaluation of the economic section with the continuation value
Section 166 Valuation of the economic section with the liquidation value
Section 167 Valuation of the operating housing and the housing share
§ 168 Land ownership value of agriculture and forestry


II. Special Suba) Land Use
§ 169 Livestock
§ 170 Circulating operating equipment
(b) Forestry use
Section 171 Circulating operating equipment
Section 172 Deviation of the evaluation date
(c) Wine-making use
Section 173 Circulating operating equipment
(d) Gärtnerische utilisation
§ 174 Different valuation ratios
(e) Rest of the country and
Forestry uses
§ 175 Other agricultural and forestry uses


C. Basic assets. General
Section 176 Basic assets
Section 177 Severity


II. Unbuilt plots
Section 178 Concept of undeveloped land
§ 179 Assessment of the undeveloped land


III. Built-up land
§ 180 Concept of built-up land
§ 181 Land types
§ 182 Assessment of the built-up land
Section 183 Evaluation in comparison value procedure
Section 184 Evaluation in the yield value procedure
§ 185 Determination of the building yield value
Section 186 Gross yield of land
§ 187 Cost of management
Section 188 Liegenschaftszinssatz
§ 189 Evaluation of the substantive value procedure
§ 190 Determination of building value
Section 191 Value numbers


IV. Special cases
§ 192 Assessment in inheritance law cases
Section 193 Assessment of inheritance law
§ 194 Assessment of the inheritance land plot
§ 195 Buildings on foreign land and soil
§ 196 Land in the state of the building
§ 197 Buildings and parts of buildings for civil protection


V. Evidence of the lower mean value
§ 198 Evidence of the lower mean value


D. Non-listed shares in capital-
Companies and operating assets
§ 199 Application of the simplified yield value procedure
§ 200 Simplified earning value procedure
Section 201 Determination of the annual contract
Section 202 Operating Result
§ 203 Capitalization Factor


Third Partial Final Provisions
Section 204 Notice
§ 205 Application rules


Assets
Appendix 1 Conversion key for livestock units in livestock units (VE) according to the feed requirement
Appendix 2 Groups of the branches of the animal population by area dependence
Appendix 3 Duplicates for rental housing
Appendix 4 Copies for mixed-use land with a commercial share of the annual gross rent up to 50%.
Appendix 5 Copies for mixed-use land with a commercial share of the annual gross rent of more than 50%.
Appendix 6 Duplicates for business premises
Appendix 7 Duplicates for single-family homes
Appendix 8 Duplicates for two-family houses
Appendix 9 (dropped)
Annex 9a Capital value of a recurring, time-limited use or performance in the annual amount of a Deutsche Mark
Annexes 10 to 13 (dropped)
Appendix 14 Agricultural use
Appendix 15 Forestry use
Appendix 15a Forestry use
Appendix 16 Wine-growing use
Appendix 17 Gardening use
Appendix 18 Special uses
Appendix 19 Conversion key for livestock units in livestock units (VE) according to the feed requirement
Appendix 20 Groups of the branches of the animal population by area dependence
Appendix 21 Duplicates
Appendix 22 Total Economic Use Duration
Appendix 23 Lump-sum management costs for administration, maintenance and rent-of-rent wagons as a percentage of the annual rent or usual rent (excluding operating costs)
Appendix 24 Determination of building recovery value
Appendix 25 Valuation figures for single-and two-family houses pursuant to § 181 (1) No. 1 of the BewG and residential property pursuant to section 181 (1) No. 3 of the BewG Wertzahlen for partial property, business plots, mixed-use land and other built-up land according to § 181 (1) No. 3 to 6 BewG
Appendix 26 Abzinsungsfactors

Part one
General evaluation rules

Unofficial table of contents

§ 1 Scope

(1) The general valuation rules (§ § 2 to 16) apply to all public-law charges governed by federal law, insofar as they are administered by federal financial authorities or by national 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 shall be assessed 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) Several economic goods are only available as economic units in so far as they are concerned. (3) The provisions of paragraphs 1 and 2 shall not apply to the extent that an evaluation of the individual economic goods is required. Unofficial table of contents

§ 3 Value determination for several participants

If an economic good is available to several persons, its value shall be determined in the whole. 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 suspenseable condition, shall be taken into account only when the condition has occurred. Unofficial table of contents

§ 5 Acquisition of conditional acquisition

(1) Economic goods acquired under a disbanding condition shall be treated as strictly acquired. The provisions relating to the calculation of the capital value of the uses of indefinite duration (§ 13 para. 2 and 3, § 14, § 15 (3)) shall remain unaffected. (2) If the condition arises, the determination of the non-continuously assessed taxes on request shall be: to correct the actual value of the acquisition. The application shall be made by the end of the year following the entry of the condition. Unofficial table of contents

§ 6 suspectively imposed loads

(1) The burden of which the occurrence depends on the occurrence of a postponing condition shall not be taken into consideration. (2) In the event of the occurrence of the condition, Section 5 (2) shall apply mutatis-ly. Unofficial table of contents

§ 7 To be charged to the costs

(1) To the detriment of which the continued duration is conditional, shall, unless its capital value be calculated in accordance with § 13 (2) and (3), § 14, § 15 (3), as unconditional, shall be deducted. (2) If the condition occurs, the determination of the non-current condition shall be To correct taxes accordingly. Unofficial table of contents

§ 8 Freezing on an indefinite date

§ § § 4 to 7 shall also apply if the acquisition of the economic asset or the emergence or 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) In the case of assessments, unless otherwise specified, the value shall be based on the common value. (2) The common value shall be determined by the price of ordinary commercial transactions in accordance with the nature of the economic good at a price. To be sold. All circumstances affecting the price must be taken into account. Unusual or personal circumstances are not to be taken into account. (3) Personal relationships must also be regarded as restrictions on disposal, which are based on 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 the latter. Unofficial table of contents

§ 10 Term of Subvalue

Economic goods which serve a business shall, unless otherwise specified, be used 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 shall continue the undertaking. Unofficial table of contents

Section 11 Securities and shares

(1) Securities and debtor claims which are admitted to trading on the regulated market on a German stock exchange on the date of the closing date shall be set at the lowest price quoted on the regulated market on the cut-off date. If a listing is not available on the cut-off date, the last price quoted in the regulated market shall be the last within 30 days before the date of the deadline. 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 valued at 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 to measure the purchase price should be used. 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 are to be taken into account. (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: (4) Shares or shares which have the rights to an investment property within the meaning of the Capital Investment Code shall be subject to the withdrawal price.

Footnote

(+ + + For application cf. § 205 (5) + + +) Unofficial table of contents

§ 12 Capital Requirements and Debt

(1) Capital claims not referred to in § 11, and debt shall be set at par with the nominal value unless special circumstances give rise to a higher or lesser value. If the special circumstances lie in a high, low or missing interest rate, the evaluation shall be based on the average of an annual, annual and annual subsequent payment method. (2) Claims which are not to be introduced remain (3) The value of non-interest-bearing claims or liabilities whose maturity 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 the Interest rate interest remains. In this case, an interest rate of 5.5% is to be assumed. (4) Even non-due claims arising from life, capital or pension insurance are 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 regulation. Unofficial table of contents

§ 13 Capital value of recurring benefits and benefits

(1) The capital value of benefits or benefits, which are limited to a certain period of time, shall be used with the multiple of the annual value to be taken from Appendix 9a. If the duration of the right is also due to the life of one or more persons, the capital value to be calculated in accordance with § 14 may not be exceeded. (2) Everlasting benefits or benefits shall be 18.6 times the annual value, (3) If the mean value of the total benefits or benefits is demonstrably lower or higher, then the proven mean value shall be determined by the following: on the basis of the 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. Unofficial table of contents

§ 14 Lifelong benefits and benefits

(1) The capital value of life-long benefits and benefits shall be equal to multiples 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 shall be applied from 1 January of the calendar year following 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 annually post-annual cash 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. together with the date of publication of the death table in the Federal Tax Bulletin. (2) Has a usage or benefit assessed in accordance with paragraph 1 at an age
1.
up to 30 years not more than 10 years,
2.
from more than 30 years up to 50 years not more than 9 years,
3.
from more than 50 years up to 60 years, not more than 8 years,
4.
from more than 60 years up to 65 years not more than 7 years,
5.
from more than 65 years up to 70 years not more than 6 years,
6.
from more than 70 years up to 75 years not more than 5 years,
7.
from more than 75 years up to 80 years not more than 4 years,
8.
from more than 80 years up to 85 years, not more than 3 years,
9.
from more than 85 years up to 90 years not more than 2 years,
10.
of more than 90 years no more than 1 year
, and if the omission is based on the death of the person entitled or pledge, the determination of the non-current taxes shall be corrected upon request for the actual duration of the use or performance. The second sentence of Article 5 (2) shall apply accordingly. If a burden has been dropped, the correction shall not be required. (3) The duration of the use or service shall be suspended from the lifetime of several persons and shall be subject to the right to death of the last dying person, the age of life and the The sex of the person in respect of which the highest number of copies is obtained shall be determined by the right to the death of the person first dying, the age and sex of the person in respect of which the lowest copy shall be the lowest. (4) If the mean value of the total benefits or benefits is demonstrably lower, or higher than the value obtained in accordance with paragraph 1 shall be used as the basis for the proven value. 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. Unofficial 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 be assumed to be 5.5 percent. (2) Use or benefits not in cash (apartment, food, goods and other kind of benefits), are with the usual (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. Unofficial table of contents

Section 16 Restrictions on the annual value of uses

In determining the capital value of the uses of an economic asset, the annual value of such uses may not exceed the value obtained if the value of the assets used for the goods to be used is determined in accordance with the provisions of the valuation law. Value is divided by 18.6.

Part two
Special valuation rules

Unofficial table of contents

Section 17 Scope

(1) The special valuation rules shall be applied 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 such tax is The provisions of the First Part of the Act (§ § 1 to 16) shall apply in addition to the provisions of § § 19 to 150. § 16 shall not apply to the basic value tax. Unofficial table of contents

§ 18 Assets

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

First section
Unit Rating

A.
General

Unofficial table of contents

Section 19 Determination of unit values

(1) Standard values shall be established for domestic property, namely for agricultural and forestry holdings (§ § 33, 48a and 51a), for land plots (§ § 68 and 70) and for operating land (§ 99) (Section 180 (1) No. 1 of the German Tax Code). (2) (Omitted) (3) In the notice of determination (Section 179 of the Tax Code), findings are also to be made
1.
on the type of economic unit and in the case of land also on the type of land (§ § 72, 74 and 75) or the main body group (§ 32 of the implementing regulation applicable to the Reich Valuation 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 Reich Valuation Act and the Enforcement Order-Regulation of 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 3 shall be made only if and to the extent that they are relevant to taxation. Unofficial table of contents

Section 20 Determination of the unit value

The unit values shall be determined in accordance with the provisions 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 which the supreme financial authority of a country meets in agreement with the supreme financial authorities of the other countries.

Footnote

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

Section 21 Main determination

(1) The unit values shall be determined at intervals of six years in general (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

Section 22 Continuations

(1) The unit value shall be reestablished (value update) if the value determined in the German mark and rounded to the full one hundred Deutsche Mark, which results for the beginning of a calendar year, shall be equal to the corresponding value of the last Determination time upwards by more than the tenth part, but at least by 5,000 Deutsche Mark, or by more than 100,000 Deutsche Mark, down by more than the tenth part, but at least by 500 Deutsche Mark, or by more than 5,000 Germans Mark, deviates. (2) About the nature or allocation of the object (§ 19 para. 3 nos. 1 and 2) a (3) An update as referred to in paragraph 1 or 2 shall also be applied to the Elimination of a failure of the last determination instead. § 176 of the Tax Code shall be applied accordingly. However, this applies only to the dates of the determination of the relevant decision of a supreme court of the Federal Republic prior to the announcement of the relevant decision. (4) An update shall be made if the tax office becomes aware that the conditions for it are fulfilled. exist. Subject to § 27, the update shall be based on the conditions at the time of the update. Time of update is
1.
in the event of a change in the actual circumstances of the beginning of 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, but, in the event of an increase in the unit value, at the earliest the beginning of the calendar year in which the notice of determination is granted.
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

Section 23 Post-arrest

(1) For economic units for which a unit value is to be established, the unit value shall be subsequently determined (post-determination), if after the main determination date (section 21 (2))
1.
the economic unit is being redeveloped;
2.
an already existing economic unit is to be used for the first time in a tax.
(2) Subject to § 27, the post-determination shall be based on the conditions at the time of post-determination. 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 on taxation. The provisions in § 35 para. 2 and § § 54 and 59 on the basis of a different point in time remain unaffected.

Footnote

(+ + + § 23 para. 2: For the application on 1 January 1997, see Section 152 (2) + + +) Unofficial table of contents

Section 24 Repeal of the unit value

(1) The unit value shall be repealed if it is known to the tax office that:
1.
the economic unit is omitted;
2.
the unit value of economic unity is no longer used as a result of tax exemption reasons.
(2) In the cases referred to in paragraph 1 (1), the date of recovery shall be the beginning of the calendar year following the omission 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 for the first time shall be the Taxation is no longer used. Unofficial table of contents

Section 24a Change of notice of arrest

Modesty on the continuation or readjuicing of the unit values of the property may be granted before the relevant date of the determination. They shall be amended or repealed if, up to that date, there are changes which result in a different determination. Unofficial table of contents

Section 25 Reproduction of a determination

(1) If the period of notice (§ 181 of the Tax Code) has already expired, an update (§ 22) or a re-determination (§ 23) can be made on the basis of the conditions of the date of continuation or after-determination with effect for a will be made at a later date for which this period has not yet expired. Section 181 (5) of the Tax Code shall remain unaffected. (2) Paragraph 1 shall apply mutas to the repeal of the unit value (§ 24). Unofficial table of contents

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

For the purposes of Articles 33 to 94, 99 and 125 to 133, the allocation of several economic goods to an economic unit (§ 2) is not excluded by the fact that the assets are partly owned by one, in part the other spouse. or life partner.

Footnote

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

§ 27 Conditions of value for continuation and subsequent findings

In the case of continuing prescriptions and in the case of subsequent findings of the unit values for land ownership, the value ratios shall be based on the date of the main determination. Unofficial table of contents

§ 28 Declaration obligation

(1) Declarations for the determination of the unit value must be made at any point in time. (2) The declarations shall be made within the time limit laid down by the Federal Ministry of Finance in agreement with the supreme financial authorities of the Countries. 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 determine a specific period of time which shall at least: (3) The person responsible for the property is to be declared to be responsible for the declaration. He has to sign the tax return on his own hand. Unofficial table of contents

Section 29 Information, surveys and communications

(1) The owners of property shall, on request, make all the information necessary for the collection of purchase, rent and lease prices to the financial authority. (2) The financial authorities may, in order to prepare a main determination and to carry out the findings of the unit values of the basic tenure, be able to: Local surveys on the basis of assessment. 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 aware of them as part of their duties and which may be of importance for the establishment of unit values of land ownership, for the determination of basic property values or for the basic tax; the circumstances relating to the inheritance tax or the basic value tax of It may be important, 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 (4) The basic booksans share the financial authorities responsible for determining the unit value for the purposes referred to in paragraph 3.
1.
the registration of a new owner or holder of an inheritance and, in the case of another acquisition, the address of the new owner or holder of the inheritance, and not in respect of the cases of the acquisition in accordance with the provisions of the Mapping right,
2.
the registration of the grounds of housing ownership or partial property,
3.
the registration of the grounds of an inheritance law, housing inheritance law or part-building law.
In the cases of points 2 and 3, the date of receipt of the application for registration with the Land Registry shall be communicated at the same time. In the case of an entry on the basis of succession, the year in which the deceased has died shall be indicated. The communications may be sent to the financial authority via the authority responsible for the management of the property register or through any other authority which carries out the official list of land (§ 2 para. 2 of the basic book order). (5) The notified body shall 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 German mark are rounded down to full hundred German marks and then converted into euros. The amount converted will be rounded off to full euro. Unofficial table of contents

Section 31 Assessment of foreign property

(1) The provisions of the first part of this Act, in particular § 9 (mean value), shall apply to the valuation of foreign agricultural and forestry assets, basic assets and operating assets. According to these rules, the foreign parts of an economic entity that extends both to the domestic and foreign countries are also to be assessed. (2) In the assessment of foreign land ownership, components and accessories are to be assessed. consideration. Payment appropriations, monetary claims, securities and financial debt shall not be included. Unofficial table of contents

Section 32 Evaluation of domestic property

For the assessment of domestic and forestry assets, basic assets and operating assets, the provisions of § § 33 to 109 shall apply. According to these rules, the domestic parts of an economic entity, which extends both to the domestic and foreign countries, are also to be assessed.

B.
Agricultural and forestry assets

I.
General

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Section 33 Concept of agricultural and forestry assets

(1) The agricultural and forestry assets belong to all economic goods which are intended to be used in a continuous manner to operate the agriculture and forestry sector. The operation of agriculture and forestry is the economic unit of agricultural and forestry assets. (2) In particular, the economic goods which are intended to be used for the operation of agriculture and forestry are, in particular, the Land and land, residential and commercial buildings, standing equipment and a normal stock of revolving resources; as a normal stock, one which is necessary for the secure continuation of the holding. (3) To the country- and forestry assets do not belong
1.
Cash, monetary claims, business assets and securities,
2.
Monetary debt,
3.
stocks above the normal stock (overstocks) of circulating resources,
4.
Animal stocks or branches of the livestock and related economic goods (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 or in accordance with § 62. This does not affect the membership of agricultural land used for agricultural and forestry assets.
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Section 34 Operation of agriculture and forestry

(1) Operation of agriculture and forestry shall comprise:
1.
the economic part,
2.
the housing part.
(2) The economic part of an operation of agriculture and forestry shall comprise:
1.
the agricultural and forestry uses:
a)
agricultural use,
b)
forestry use,
c)
wine-making use,
d)
gardening,
e)
other agricultural and forestry use;
2.
the following economic goods not belonging to the use referred to in point 1:
a)
Land of degradation (§ 43),
b)
Lowland (§ 44),
c)
Unland (§ 45);
3.
the subsidiary undertakings (§ 42).
(3) The dwelling part of an operation of agriculture and forestry comprises the buildings and parts of the buildings, insofar as they are used by the owner of the holding, the members of the family belonging to his household, and the old-time eggs for residential purposes. (4) Buildings which are not owned by the owner of the land and which are on the ground and floor of the holding and which do not belong to the owner of the land are to be included in the management of the holding which are used for the management of the holding. (5) A share of the owner of an operation of agriculture and forestry on a Economic good is to be included in the holding if it is used together with the holding. (6) In a farm and forestry operation operated by a company or community of civil law, the (6a) The operation of agriculture and forestry also constitutes a Community animal husbandry (§ 51a), including the establishment of a (7) Agriculture and forestry are also an operation of the Unit lands. 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. Unofficial table of contents

§ 35 Evaluation Date

(1) For the size of the holding and for the size and condition of the buildings and the standing equipment, the conditions are decisive at the time of the fixing. (2) For the revolving resources, the status at the end of the marketing year shall be authoritative that has been preceded by the date of the date of arrest. Unofficial table of contents

Section 36 Evaluation principles

(1) The valuation shall be based on the yield value without prejudice to the arrangements made in § 47 for the housing value. (2) In determining the yield value, the profitability is to be assumed. 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 this net yield. (3) In the assessment of profitability, the conditions of yield must be taken into account, insofar as they are not insignificant. Unofficial table of contents

Section 37 Determination of the yield value

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

§ 38 Comparison number, Terms and conditions of earnings

(1) The differences in the profitability of the same use in the various holdings are assessed by comparing the conditions of yield and, subject to § § 55 and 62, are expressed by figures which are the ratio of the net income (2) The comparison of earnings conditions shall be based on the basis of the comparison of the conditions of the contract
1.
the actual conditions for:
a)
the natural conditions of yield, in particular soil characteristics, site design, climatic conditions,
b)
the following economic yield conditions:
aa)
internal transport (situation for the management of the operating area),
bb)
the external transport situation (in particular the situation for the arrival of the equipment and the removal of the products);
cc)
Operating Size;
2.
the conditions 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, operational organisation, operating resources.
(3) In the case of a piece of land, the economic conditions of earnings referred to in paragraph 2 (1) (b) shall be applied with the regular conditions of the area. Unofficial table of contents

Section 39 Assessment support points

(1) In order to ensure the uniformity of the evaluation, the comparative figures of uses and benefits parts are determined in advance in individual establishments with the prevailing conditions of yield (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 assessment 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 support points can be announced. (3) Areas covered, which are managed together with an assessment base, can be used in the determination of the comparative figures. shall be taken into account. 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)). Unofficial table of contents

Section 40 Determination of the comparison value

(1) In the case of agricultural, wine-growing and horticultural use, or for the parts thereof, the 100 comparative figures, subject to the provisions of paragraph 2, shall be determined by special law at the time of the main determining date. 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 (comparative value). The reference value for a hectare is the value per hectare. (2) For the main determination at the beginning of the calendar year 1964, the 100 comparative figures are equal to the yield values of

of agricultural use
without hops and asparagus DM 37,26
Hops DM 254.00
Asparagus 76.50 DM
of the wine-growing use 200,00 DM
the horticultural benefits
Vegetable, flower and ornamental plant 108.00 DM
Fruit growing DM 72.00
Tree nurseries 221.40 DM.
(3) The Hoffläche and the building area of the establishment shall 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 tax office has the taxable valuation basis and the results of valuation of the use or the use of valuation bases used in the determination of the comparative values of the tax payer's (5) In order to take account of the In the case of hops, 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, it shall be at least one hectare in each case of 1 200 German Mark. Unofficial table of contents

§ 41 Abbats and surcharges

(1) A surcharge or a surcharge shall be made at the comparative value;
1.
in so far as the actual conditions in the case of a use or a part of the use deviate by more than 20 per cent from the regular conditions of the area under the evaluation (section 38 (2) no. 2); and
2.
if the deviation brings about a change in the comparison value of the use or of the benefit part by 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 calculated on the basis of the reduction or increase in profitability as a result of the deviation. (2a) The surcharge due to the deviation of the actual animal stock from the regular conditions under The area is to be reduced by 50 per cent in the case of continuations (§ 22) or after-determination (§ 23). (3) In the case of parcel shops, there are no deductions for the lack of resources in the owner of the land and no additional surcharges for the survival of the land. To make economic goods to their owners. Unofficial table of contents

Section 42 By-enterprises

(1) By-holdings are establishments which are intended to serve the main business and do not constitute an independent commercial enterprise. (2) The subsidiary undertakings shall be assessed separately with the individual yield value. Unofficial table of contents

§ 43 degrading country

(1) The land of degradation includes the operating areas which are mainly used for the operation by the degradation of the soil substance (sand-, gravel, clay pits, quarries, peat stitches and the like). (2) The excavation land is separate with the Individual yield value to be assessed. Unofficial table of contents

§ 44 Geringstland

(1) In the case of the Geringstland, the operating areas belong to the lowest earning capacity, for which no value figures are to be found under the Soil Estimation Act. (2) Geringstland is to be evaluated with a hectare value of 50 German marks. Unofficial table of contents

§ 45 Unland

(1) Unland shall be owned by the Unland, which shall not be able to yield a yield in the case of an orderly economy. (2) Unland shall not be assessed. Unofficial table of contents

Section 46 Economic value

The value for the economic part (economic value) is derived from the comparative values (section 40 (1)) and the tees and surcharges (§ 41), from the individual earnings 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. Unofficial table of contents

§ 47 Housing value

The value for the residential part (housing value) is determined in accordance with the rules which apply to the basic assets for the valuation of the rental housing properties in the earnings 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

Section 48 Composition of the unit value

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

§ 48a Unit value of certain intensively used areas

Where land is farmed by another person entitled to use as the owner, it shall be
1.
in the special culture of asparagus (§ 52),
2.
in the gardening of crops, flowers and ornamental plants, and nurseries (§ 61),
3.
in the case of seed breeding (§ 62 (1) (6))
the difference between the reference value for agricultural use and the higher reference value, as a result of the uses referred to in points 1 to 3, in determining the unit value of the Do not take the owner into account and determine the owner as a unit of independent unit value. 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 rates 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 cf. § 205 (6) + + +) Unofficial table of contents

§ 49 (omitted)

II.
Special provisions

a)
Agricultural use

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§ 50 Terms and Conditions

(1) In assessing the natural conditions of yield (Section 38 (2) (1) (a)), the results of the soil estimation shall be assumed in accordance with the Soil Estimation Act. This also applies to the relation of the soil species. (2) If, by natural conditions, a different cultural aspect ratio is different from that in the area in question, then, by way of derogation from § 38 (2) (2), the actual situation is the actual The culture-species ratio is decisive. Unofficial table of contents

Section 51 Animal stocks

(1) (omitted) (1a) For periods of employment as from 1 January 1999, livestock holdings shall be fully in use for agricultural use, if in the marketing year
for the first 20 hectares
not more than 10 livestock units,
for the next 10 hectares
not more than 7 livestock units,
for the next 20 hectares
not more than 6 livestock units,
for the next 50 hectares
no more than 3 livestock units
and for the other area
Not 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. This allocation of livestock stocks is equal to a change in the actual ratios which occurred in the calendar year 1998; § 27 is not applicable to this extent. (2) The number of livestock units exceeds the number of livestock units referred to in paragraph 1a. The limit, which means only the branches of the livestock population, whose livestock units 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, 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 livestock population, each species shall be considered to be:
1.
the train herd,
2.
the breeding stock,
3.
the Mastvieh,
4.
the rest of the livestock.
The breeding stock of an animal species shall be considered to be a special branch of the animal herd only if the young animals produced are for the most part intended for sale. If this is not the case, the breeding stock 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 more or less area-dependent branches of the livestock population shall be taken from Annexes 1 and 2. For the period from 1 January 1964, the conversion key for livestock units and the groups of the more or less area-dependent branches of the animal stock may be used for the period from 1 January 1964. (5) The provisions of 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. Unofficial table of contents

Section 51a Community animal husbandry

(1) The animal husbandry and animal husbandry of cooperatives and cooperatives (Section 97 (1) (2)), of companies in which the shareholders are to be regarded as entrepreneurs (co-entrepreneurs) is also part of the agricultural use (Article 97 (1) (1)). No. 5), or by clubs (section 97 (2)), if:
1.
all members or members
a)
Owners of agricultural and forestry operations with self-employed land are regularly used for agricultural purposes,
b)
according to the overall picture of the circumstances, are mainly agricultural and forestry hosts,
c)
Farmers within the meaning of Article 1 (2) of the Law on the Pensions of the Farmers are, and this is proved by a certificate issued by the Agricultural Retirement Fund, and
d)
who, according to Article 51 (1a), have transferred, in whole or in part, to the cooperative, the company or the association for the purposes of agricultural production of livestock or livestock farming in livestock units;
2.
the number of livestock units produced or held by the cooperative, company or association in the marketing year does not exceed any of the following limits in a sustainable way:
a)
the sum of the livestock units referred to in point 1 (d), and
b)
the sum of the livestock units which, pursuant to Article 51 (1a), is based on the sum of the land regularly used by the shareholders or members;
3.
the holdings of the members or members are not more than 40 km away from the production site of the cooperative, the company or the association.
The conditions set out in point 1 (d) and (2) shall be established by means of special lists to be carried out on an ongoing basis. (2) The application of paragraph 1 shall not preclude the application of the cooperatives, companies or cooperatives referred to in paragraph 1 of this Article. (3) The cooperatives, companies or associations referred to in paragraph 1 shall be subject to regular agricultural land in the case of the production of livestock or livestock, without regular agricultural land. (3) Identification of the limits determined in accordance with paragraph 1 (2), such as areas of to members or members who have transferred their possibility of agricultural production or animal husbandry within the meaning of paragraph 1 (1) (d) to the cooperative, the company or the association. (4) Individual members or members of the cooperatives, companies or associations referred to in paragraph 1 shall be subject to the conditions laid down in Article 51 (1a), provided that the livestock units produced or held in his holding are used with the livestock units are to be combined within the framework of the provisions of paragraph 1 (1) (d) (5) The provisions of § 51 (2) to (4) shall apply accordingly. Unofficial table of contents

Section 52 Special cultures

Hops, asparagus and other special crops are to be assessed as agricultural parts (section 37 (1)).

b)
Forestry use

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Section 53 Circulating operating equipment

In the case of holdings which do not exceed the annual rate of use, the timber in question is part of the normal stock of circulating means of operation; in the case of holdings which do not strike each year (issuing holdings), the annual rate of use shall be replaced by the annual percentage of the annual use Usage rate is a multi-year usage rate corresponding to the operating conditions. Unofficial table of contents

§ 54 Evaluation Date

By way of derogation from Article 35 (1), the conditions at the end of the marketing year preceding the date of the date of the marketing year shall be based on the extent and condition of the stock of non-registered timber. Unofficial table of contents

Section 55 Determination of the comparison value

(1) The comparative procedure is to be applied to Hochwald as a benefit part (§ 37 para. 1). (2) The profitability of the Hochwald is determined in advance for sustainable holdings with a regular age-or suburb-class ratio and by normal values (3) The normal value is the yield value of a sustainable holding, with a regular age or supply class ratio, in respect of the timber yield, taking into account the wood yield. 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 fixed position at the beginning of the calendar year 1964 is no more than 3,200 German marks (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 calculated from 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 forestry use of the individual holding shall be determined by the Yield value (comparison value) derived. In this case, the percentages are applied to the age or storage classes. (6) The value of the individual age or supply class is at least 50 Deutsche Mark per hectare. (7) Mittelwald and Niederwald are with 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 based on the normal values of the evaluation area in accordance with paragraph 3. subject to normal earnings conditions (main assessment support points) of the comparison value (9) In order to take account of the reduction in net yields, the yield values (comparative values) as determined in accordance with paragraph 5 shall be reduced by 40 per cent; paragraphs 6 and 7 shall remain unaffected.

c)
Wine-growing use

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Section 56 Circulating operating resources

(1) The stocks of wines from the last harvest and the penultimate harvest before the valuation date on the basis of the normal stock of circulating means of resources shall be counted in the case of the construction of the building. However, for the wine stocks from the pre-last harvest before the evaluation date, this only applies if they are not filled with bottles. (2) For fixed-date points from 1 January 1996, the inventories of wines from the holdings are counted among the companies which are to be removed from the wine. Harvest the last five years prior to the valuation date on the normal stock of revolving resources. 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 this respect. (3) Deposits for substock of wine stocks shall not be made. Unofficial table of contents

Section 57 Assessment support points

Vineyard sites or parts of vineyards are used as valuation bases. Unofficial table of contents

§ 58 Internal traffic situation

In the case of consideration of the internal traffic situation, by way of derogation from Section 38 (2) (1), the actual conditions, but those in the wine-growing situation, are to be based on regular conditions; § 41 shall apply accordingly.

d)
Gardening use

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§ 59 Evaluation Date

(1) By way of derogation from Section 35 (1), the operating surface used by the cultivation of tree-grown crops shall be determined on the basis of the conditions on 15 September preceding the date of the arrest. (2) The cultivation of vegetables, flowers and vegetables By way of derogation from Section 35 (1), ornamental plants used shall be determined on the basis of the conditions on 30 June preceding the date of the date of arrest. Unofficial table of contents

§ 60 Terms and Conditions

(1) In assessing the natural conditions of yield (Section 38 (2) (1) (a)), the results of the estimation of the soil in accordance with the Soil Estimation Act are to be assumed. (2) With regard to the plant-enhancing plants, in particular the covered By way of derogation from section 38 (2) (2), areas under cultivation shall be based on the actual conditions of the holding. Unofficial table of contents

Section 61 Application of the comparative procedure

The comparative procedure is to be applied to vegetable, flower and ornamental plants, fruit growing and nurseries as exploitation parts (§ 37 para. 1 sentence 2).

e)
Other agricultural and forestry use

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Section 62 Species and evaluation of other agricultural and forestry use

(1) In particular, other agricultural and forestry use shall include:
1.
inland fishing,
2.
the pond economy,
3.
Fish farming for inland fishing and pond management,
4.
beekeeping,
5.
migrant workers,
6.
the seed farming.
(2) By way of derogation from § 38 (1), no comparative figures but direct comparison values are determined for the types of other agricultural and forestry use in the comparative procedure.

III.
Evaluation Advisory Committee, Advisory Committee

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Section 63 Assessment Advisory Council

(1) An evaluation advisory board shall be established at the Federal Ministry of Finance. (2) The evaluation advisory board shall be divided into an agricultural department, a forestry department, a wine-growing department and a horticultural department. The horticulture department consists of the subdivisions for vegetable, flower and ornamental plant, fruit growing and nursery schools. (3) (omitted) Unofficial table of contents

Section 64 Members

(1) The Assessment Advisory Board shall include:
1.
in each department and subdivision:
a)
an official of the Federal Ministry of Finance as Chairman,
b)
an official of the Federal Ministry of Food, Agriculture and Consumer Protection;
2.
in the agricultural department and in the forestry department, ten members each;
3.
in the wine-growing division, eight members;
4.
in the horticultural department, four members with general expertise, to which three other members with special expertise are to be added for each subdivision.
(2) Additional members may be appointed as 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, shall be appointed by the Federal Ministry of Finance in agreement with the Federal Ministry of Food, Agriculture and Consumer Protection appointed. 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 have the best of knowledge and conscience in the negotiations of the Advisory Council without regard to special interests. They shall not disclose the content of the negotiations of the Advisory Council and the conditions of the taxable persons who have become known to them in connection with their activities under this Act, and shall keep secrets, , in particular, commercial or commercial secrets, shall not be used without unauthorised use. At the beginning of their duties, they shall be obliged by the Chairman of the Advisory Board to fulfil these obligations conscientiously by means of a handshake. 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. Unofficial table of contents

Section 65 Tasks

The evaluation advisory board has the task of making proposals
1.
for the yield values to be determined by special law (Section 40 (1)),
2.
for the comparative figures to be determined by means of a regulation (section 39 (1)) and comparative values (section 55 (8)) of the main assessment bases,
3.
for the normal values of forestry use for valuation areas to be determined by the legal regulation (section 55 (3)).
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§ 66 Management Board

(1) The Chairman shall conduct the operations of the Assessment Advisory Board and shall conduct 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 Assessment 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 tax regulations. (4) The negotiations of the evaluation advisory board are not public. The assessment advisory board may, at its discretion, hear experts; Section 64 (4) shall apply accordingly. Unofficial table of contents

Section 67 Committee of Gutachters

(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 review committee shall be established at each of the heads of the Oberfinanzdirektion. An agricultural department shall be formed in each of the experts ' committees. Further 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 also takes over the powers of the Landesestimating Advisory Board after the Land estimation law. (3) The expert committee or each of its departments shall belong to:
1.
the Chief Financial Officer or a member of his authority appointed by him as Chairman,
2.
a civil servant appointed by the top national authority responsible for agriculture and forestry;
3.
five knowledgeable members, who are appointed by the supreme state authority responsible for the financial management, in agreement with the highest national authority responsible for the agriculture and forestry sector. The appeal can be withdrawn. Section 64 (2) and (4) shall apply accordingly. The national governments shall be authorised to determine by means of a regulation the competent authorities by way of derogation from the first sentence. You can transfer this authorization to the supreme state authorities.
(4) The Chairman shall conduct the business of the Committee of Gutachtersand shall conduct the negotiations. The negotiations are not public. Section 66 (2) shall apply mutas to the quorum and to the vote.

C.
Basic assets

I.
General

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§ 68 Concept of basic assets

(1) The basic assets include:
1.
the ground, the buildings, the other components and the accessories,
2.
the inheritance law,
3.
the housing property, the partial property, the housing inheritance law and the right of partial construction in accordance with the law on housing ownership,
in so far as they are not agricultural and forestry assets (§ 33) or operating land (§ 99). (2) The basic assets shall not be included
1.
Mineral resources,
2.
the machinery and other devices of any kind belonging to a plant (operating equipment), even if they are essential components.
However, it is necessary to include the reinforcements of blankets and the supports and other components, such as masonry and struts, which are not exclusively part of an operating system. Unofficial table of contents

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

(1) Land and forestry areas are to be attributed to the basic assets if, according to their situation, the recovery opportunities existing at the time of arrest or the other circumstances are to be assumed, that they are in the foreseeable future other than agricultural and forestry purposes, in particular as a building land, industrial country or land for transport purposes. (2) If a farm and forestry farm forms the basis of existence of the farmer, the Farmers belonging to the farmer who are properly sustainable from a position shall be managed only if it is likely to be likely that they will serve other than agricultural and forestry purposes at the latest after two years. (3) Surfaces shall always be the subject of Basic assets are to be allocated if they are fixed in a construction plan as a building land, their immediate construction is possible and the building has begun or has already been carried out within the plan area in neighbouring areas. Sentence 1 shall not apply to the court office and to other areas in a direct spatial relationship with the court office up to a total size of one hectare. (4) Paragraph 2 shall not apply in the cases of § 55 (5) sentence 1 of the Income Tax Law Application. Unofficial table of contents

§ 70 Property

(1) Each economic unit of the basic property constitutes a property within the meaning of this Act. (2) A share of the owner of a land of 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 (Section 2 (1) Sentences 3 and 4). (3) As property within the meaning of this Act, a building shall also apply. 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. Unofficial table of contents

Section 71 Buildings and parts of buildings for civil protection

Buildings, parts of buildings and installations created for the protection of the population, as well as for life and defence of important goods against the effects of assault weapons, shall not be taken into consideration when determining the unit value if it is used in the Do not use peace or are used 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 regarded as 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) Are located on a property building, the purpose and value of which are of secondary importance to the purpose and the value of the land, the property shall be deemed to be unbuilt. (3) A property on which, as a result of the destruction, shall be considered as an unfinished property shall also be considered as undeveloped land. or if the building is not available for the duration of the period of use. Unofficial table of contents

Section 73 Construction-ready land

(1) Within the undeveloped land, the building-ripe land forms a special type of land. (2) Construction-ready land plots are unbuilt properties, if they are fixed in a construction plan as a building land, their immediate construction is possible and the building has already begun or has already been carried out within the plan area in adjacent areas. The building-ready land does not include land intended for the common use.

III.
Built-up land

a)
Concept and evaluation

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§ 74 Term

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

§ 75 Type of land

(1) The following types of land shall be distinguished in the evaluation of built-up land:
1.
Rental housing land,
2.
business premises,
3.
mixed-use land,
4.
Single-family homes,
5.
Two-family homes,
6.
other built-up land.
(2) Housing land plots are plots of land which are more than eighty percent, calculated according to the annual gross rent (§ 79), residential purposes with the exception of single-family houses and two-family houses (paragraphs 5 and 6). (3) Business plots are plots of land, which are of more than eighty percent, calculated according to the annual gross rent (§ 79), of own or foreign commercial or public purposes. (4) Joint-used plots are plots of land, which are partly residential, partly owned or non-owned. or public purposes, and not rental property, Business premises, single-family houses or two-family houses are. (5) Detached houses are residential plots, which only contain 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 is also considered 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 affected. (6) Two-family houses are residential plots that are 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. Unofficial table of contents

Section 76 Evaluation

(1) Subject to the provisions of paragraph 3, the value of the land shall be determined by the proceeds of the proceeds of the proceeds (§ § 78 to 82).
1.
Rental housing land,
2.
business premises,
3.
mixed-use land,
4.
Single-family homes,
5.
Two-family houses.
(2) The value shall be determined by way of the property value procedure (§ § 83 to 90) for the other buildings that have been built. (3) Notwithstanding the provisions of paragraph 1, the value-added method shall apply.
1.
in the case of single-family houses and two-family houses, which differ significantly from the one-family houses and two-family houses to be assessed in accordance with paragraph 1, by means of special design or equipment;
2.
in the case of such groups of business premises and in such individual cases of built-up land of the types of land referred to in Article 75 (1) No. 1 to (3), for which neither an annual gross rent nor the usual rent pursuant to section 79 (2) are estimated can be used;
3.
in the case of land used in buildings and in the case of land with buildings of a type or type of construction, for which a duplicator (§ 80) in annexes 3 to 8 is not intended.

Footnote

Section 76 (1) and 3 No. 1: compatible with GG 100-1, in so far as the unit values to be determined in the property value procedure are of single-family houses above the level of 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 used for a built-up land must not be less than the value with which the land alone would be regarded 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) is to be applied in the main reference period 1964 in the following version:
"The value to be used for a built-up plot shall not be less than 50 of the hundred of the value with which the land alone would be assessed as an unbuilt property."

b)
Procedure

1.
Yield value procedure

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Section 78 Land value

The land value comprises the ground value, the building value and the value of the outdoor facilities. It results from the application of a reproduction (§ 80) to the annual gross rent (§ 79), taking account of § § 81 and 82. Unofficial table of contents

Section 79 Annual gross rent

(1) Annual gross rent is the total charge which the tenants (tenants) have to pay for the use of the land on the basis of contractual agreements according to the status at the time of the fixing of a year. 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 travel chair, as well as all remuneration for exceptional ancillaries of the landlord who do not concerning the use of space (e.g. (2) Instead of the amount referred to in paragraph 1, the usual rent shall be deemed to be the annual gross rent for such landlords. (2) land or parts of the land,
1.
the use, unused, for temporary use or free of charge,
2.
that the owner has left to the tenant for an actual rent deviating from the usual rent by more than twenty percent.
The usual rent is to be estimated on the basis of the annual gross rent, which is paid regularly for rooms of the same or similar type, location and equipment. (3) (omitted) (4) (omitted) (5) In the case of further prescriptions and post-determination, the following shall apply to the The amount of the rent is the value ratios at the time of the main determination. Unofficial table of contents

§ 80 Copper

(1) The number with which the annual gross rent is to be multiplied (duplicates) can be found in 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 revelations after the main determining date, the number of inhabitants to be used for the municipalities or community parts concerned at the time of the main determination shall continue to be based. (2) The State Governments shall be authorized to: , by means of a regulation to determine whether municipalities or parts of the community are to be incorporated into another class of congregations other than their number of inhabitants, if the duplicates are subject to the special economic conditions in these By way of derogation, local or municipal authorities must be fixed (e.g. (3) If the life of a building is substantially extended as a result of structural measures, or as a result of unrecoverable trees, the life of a building in relation to the life of the building in accordance with its design and construction; and If the building damage is substantially shortened, the reproduction is not based on the actual year of construction of the building, but on the basis of the later or earlier year of construction. (4) The property is located on a building or building site. Parts of a building which have different types of construction or construction, or which have a different design or design for the various buildings or parts of buildings must be subject to the reproductions of the type and structure of the buildings or parts of the building, as well as the relevant copies after the year of construction and 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

Section 81 Extraordinary basic tax burden

If the basic tax burden in a municipality differs significantly from the basic tax burden taken into account in the duplicators at the time of the main determining date, the land values in those municipalities shall be up to 10 per cent or to be reduced to 10%. . The percentages shall be determined by means of a regulation. Unofficial table of contents

Section 82 Reduction and increase

(1) In cases of value-reducing circumstances which are not taken into account either in the amount of the annual gross rent or in the amount of the reproduction, the value of the property arising in accordance with § § 78 to 81 shall be reduced. As such circumstances come, for example, B.
1.
unusually severe adverse effects caused by noise, smoke or smells,
2.
recoverable tree defects and building damage and
3.
the need for early demolition.
(2) In the event of increases in value, which are not taken into account in the amount of the annual gross rent, the property value resulting from the § § § 78 to 81 shall be increased. Such circumstances shall only be considered
1.
the size of the non-built-up area if there are no high-rise buildings on the property; a surcharge if the total area of one-family houses or two-family houses does not have more than 1,500 square metres, in the case of the other types of land, does not apply is more than five times the size of 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 referred to in paragraph 2 shall not exceed a total of thirty percent of the property value (§ § 78 to 81). Where the conditions for the reduction referred to in paragraph 1 (1) and (2) and the increase referred to in paragraph 2 are met, the maximum rate shall be applied only to the result of the compensation.

2.
Substantive procedures

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§ 83 Land value

The ground value (§ 84), the value of the building (§ § 85 to 88) and the value of the external facilities (§ 89) are based on the value of the land value (baseline value). The initial value is to be equated to the common value (§ 90). Unofficial table of contents

§ 84 Soil value

The ground is to be set with the value that would result if the plot were unbuilt. Unofficial table of contents

§ 85 Building value

For the determination of the building value, a value must first be calculated on the basis of average manufacturing costs in accordance with the construction price ratios 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). Unofficial table of contents

§ 86 impairment of value due to age

(1) The reduction in value due to age is determined by the age of the building at the time of the main determination and the normal life of buildings of the same type and use. It must be expressed in a percentage of the building-site-production value. (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) The term of value may be reduced to the following: a total of no more than a total of seventy per cent of the life span is obtained. This amount can only be exceeded if there is an exceptional reduction in value. (4) If the remaining life of a building is extended as a result of structural measures, then the percentage calculated according to the actual age shall be: shall be reduced accordingly. Unofficial table of contents

§ 87 impairment due to structural defects and damage

For structural defects and damage which have not been taken into account in the determination of the value of the building or the value of the building or in 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. Unofficial table of contents

Section 88 Reduction and increase

(1) The building value may be reduced or increased if there are circumstances of a real nature which have not been taken into account in its investigation. (2) A reduction may in particular be contemplated if the building is in a position to be determined by the (3) A special surcharge shall be made if a plot of land is used sustainably against payment for advertising purposes. Unofficial table of contents

§ 89 Value of external installations

The value of the external assets (e.g. 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 mutationally. Unofficial table of contents

§ 90 approximation to the common value

(1) The initial value (§ 83) shall be equated to the common value by applying a value number. (2) The value numbers 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 applicability of the land within certain economic sectors and the size of the community, within the limits of 85 to 50% 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.

IV.
Special provisions

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Section 91 Basic pieces in the state of the building

(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 reference shall remain (e.g. (2) (not) (2) (omitted)

Footnote

(+ + + § 91: To be applied on 1 January 1997, cf. § 152 para. 4 F. from 1997-10-29 + + +) Unofficial table of contents

§ 92 inheritance law

(1) If a property is burdened with an inheritance law, a unit value shall be established for both the economic unit of the inheritance law as well as for the economic unit of the loaded land. 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. If 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 built-up plot of the type of land on which the total value is calculated. (2) The duration of the inheritance law in the date of the evaluation is 50 or more years or more, the total value (paragraph 1) shall not be applied solely to the economic unit of the inheritance law. (3) The duration of the inheritance law shall be the duration of the inheritance law in the the relevant date shall be less than 50 years, the total value (paragraph 1) shall be equivalent to: of the remaining duration of the inheritance law. In doing so,
1.
the economic unit of inheritance law:

the building value and a share of the ground value;
this is in the case of a duration of the inheritance law

under 50 to 40 years 95 percent,
under 40 to 35 years 90 percent,
under 35 to 30 years 85 percent,
under 30 to 25 years 80 percent,
under 25 to 20 years 70 percent,
under 20 to 15 years 60 percent,
under 15 to 10 years 45 percent,
under 10 to 5 years 25 percent,
under 5 years 0 per cent;

2.
the economic unit of the loaded land:

the share of the soil value which remains after deduction of the share referred to in paragraph 1.
By way of derogation from points 1 and 2, a share of the building value shall be included in the economic unit of the land under load, 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 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 the heirloth of the estate has undertaken to abort the building upon termination of the inheritance law by contract with the owner of the property, this circumstance shall be (5) The right to the hereditary building shall not be considered as part of the land, and the right to the hereditary building shall not be considered as an integral part of the land, and the Obligation to pay the hereditary interest not in the evaluation of the inheritance law (6) In the case of residential property rights or partial building rights, the total value (paragraph 1) shall be determined in the same way as if it were a residential property or a part of the property. The distribution of the total value shall be effected in accordance with paragraph 3. (7) Notwithstanding the provisions of section 22 (1), depreciation of value for the economic units of the inheritance law and of the land subject to the property shall be carried out only if the total value for which the value of the property is to be paid is the total value of the beginning of a calendar year differs from the total value of the last date of the event by 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

Section 93 Housing property and sub-ownership

(1) Each residential property and partial property shall constitute 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 of residential purposes shall be subject to the provisions of the proceeds of the application of the provisions of , which are relevant for rental housing properties. Residential property, which is not more than eighty per cent but not less than 20% residential, is to be assessed by means of the yield value procedure in accordance with the rules applicable to mixed-use land. (3) If the co-ownership shares in the land register do 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. Unofficial table of contents

§ 94 Building on foreign land and soil

(1) In the case of buildings on foreign land and soil, the land value shall be attributed to the owner of the land and the building value to the beneficial 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 land, the value shall be the value of the land used for uncultivated land. (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 will not be canceled.

D.
Operating assets

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§ 95 Concept of operating assets

(1) The operating assets comprise all parts of a commercial operation 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) As a commercial enterprise, without prejudice to § 97, the following shall not apply: agriculture and forestry, if it is the main purpose of the enterprise. (3) (omitted) Unofficial table of contents

§ 96 Free occupations

In accordance with Section 18 (1) (1) of the Income Tax Act, the business is subject to the pursuit of a free profession; this also applies to the activity as a recipient of a state lottery, in so far as the activity does not already occur within the framework of a Industrial operations are carried out. Unofficial table of contents

Section 97 Operating assets of corporate bodies, personal associations and property

(1) A commercial enterprise shall, in particular, constitute all economic goods belonging to the following entities, persons ' associations and assets, if they have their management or head office domestiy:
1.
Capital companies (limited liability companies, limited liability companies, limited liability companies, European companies);
2.
cooperatives and cooperatives;
3.
Mutual insurance;
4.
Credit institutions under public law;
5.
Companies 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 are part of the tax profit determination of the company's operating assets (§ 95); this allocation shall be subject to other financial statements.
§ 34 (6a) and § 51a remain unaffected. (1a) The common value of a share in the operating assets of a civil society referred to in § 97 (1) sentence 1 no. 5 shall be determined and divided as follows:
1.
The common value of the assets of the personal company, as determined in accordance with § 109 (2), is to be divided as follows:
a)
the capital accounts from the total trade balance are to be allocated to the shareholders in advance;
b)
the remaining value shall be divided among the shareholders in accordance with the profit distribution key applicable to the company; it shall not be possible to take account of the pre-wined parts.
2.
The value must be determined for the assets and liabilities of the special operating assets of a shareholder. It is to be attributed to the respective partner.
3.
The value of the share of a shareholder shall be the sum of the share of the total assets as specified in 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 Article 97 (1), first sentence, point 1 is determined by the ratio of the share of the nominal capital (basic or capital stock) of the company to the common value of the assets of the company. 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 profits of the company is 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 capital (2) A commercial establishment shall also form the assets belonging to other legal persons of private law, non-rights-capable associations, institutions, foundations and other assets, insofar as they are: economic business operations (excluding agriculture and forestry). (3) (dropped)

Footnote

(+ + + § 97 (1) sentence 1 no. 1: To be applied for the first time on 1.1.2006 in accordance with Section 152 (3) + + +) Unofficial table of contents

§ 98 (omitted)

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§ 98a (omitted)

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Section 99 Operating land

(1) For the purposes of this Act, the land of operation is the property belonging to a commercial enterprise, insofar as it is detached from its affiliation with the commercial enterprise,
1.
be part of the basic assets, or
2.
a farm of agriculture and forestry would be formed.
(2) (3) The basic assets referred to in paragraph 1 (1) shall be such as their basic assets to assess land assets within the meaning of paragraph 1 (2), such as agricultural and forestry assets. Unofficial table of contents

§ § 100 to 102 (omitted)

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Section 103 Debt and other deductions

(1) Debt and other deductions belonging to the operating assets in accordance with Article 95 (1) shall be taken into account, subject to the provisions of paragraph 3, to the extent that they are covered by the whole or individual part of the operating assets within the meaning of this Act in (2) A shareholder in the tax balance of claims against a company controlled by him is to be deducted from his/her debt at an appropriate level. (3) reserves are only to the extent that Deductible as a 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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Section 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 be applied with the common value in each case. In order to determine the common value, Section 11 (2) shall apply. (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. Unofficial table of contents

Section 109a (omitted)

Second section
Special provisions and appropriations

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§ § § 110 to 120 (omitted)

Footnote

(+ + + § 112: For the application on 1.1.1997 see Section 152 (5) F. from 1997-10-29 + + +) Unofficial table of contents

Section 121 Domestic assets

Domestic assets include:
1.
domestic land and forestry assets;
2.
the national basic assets;
3.
the domestic operating assets. As such, the assets serving a domestic business shall be deemed to be the assets of which a permanent establishment is maintained within the country or a permanent representative is appointed;
4.
Shares in a capital company, if the company has its registered office or management in Germany and the shareholder is either alone or together with other persons close to it within the meaning of Section 1 (2) of the German Foreign Tax Law in each of the shall be directly or indirectly involved in at least one-tenth of the company's capital or stock capital;
5.
Inventions, utility models and topographies other than those referred to in point 3, which are entered in a national book or register;
6.
goods which are not covered by points 1, 2 and 5 and which are left to a domestic industrial holding, in particular leased or leased to them;
7.
Mortgages, basic debts, pension liabilities and other claims or rights, if they are directly owned by domestic property, by domestic property rights or by ships registered in a national register of ships, directly or indirectly secured. Excluded are bonds and receivings on which partial debt securities are issued;
8.
Claims arising from the participation in a trading business as a silent partner and from a partial loan if the debtor is domicated or habituated, domicated or senior management in Germany;
9.
Rights of use in one of the assets referred to in points 1 to 8.
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Section 121a Special provision for the application of the unit values 1964

During the period of validity of the unit values of the property, which are based on the value relationships on 1 January 1964, land (§ 70) and operating land within the meaning of § 99 (1) (1) for the trade tax with 140 of the hundred of the To set the unit value.

Footnote

(+ + + § 121a: For the application on 1 January 1997, see Section 152 (6) F. from: 1997-10-29 + + +) Unofficial table of contents

Section 122 Special provisions for Berlin (West)

§ 50 (1), § 60 (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

Section 123 Empowerment

The Federal Government is authorized, with the consent of the Federal Council, to enact the legal regulations provided for in § 12 (4), § 21 (1), § 39 (1), § 51 (4), § 55 (3), (4) and (8), § § 81 and 90 (2). Unofficial table of contents

§ 124 (omitted)

Third Section
Rules for the valuation of assets in the territory referred to in Article 3 of the agreement

A.
Agricultural and forestry assets

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§ 125 Land and forestry assets

(1) Unit values which have been established for agricultural and forestry holdings under the conditions of 1 January 1935 shall no longer be applied from 1 January 1991. (2) Instead of the unit values for farms in the country and By way of derogation from section 19 (1), forestry shall be determined for the assets referred to in paragraph 3 and shall be based on taxation as from 1 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. 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 agricultural and forestry assets do not belong to the Residential buildings including the land and the ground. Residential properties are to be attributed to the basic assets and to be assessed in accordance with the applicable regulations. (4) The substitute economic value shall be used in accordance with § § 35, 36, 38, 40, 42 to 45, 50 to 54, 56, 59, 60 para. 2 and § 62 in a reasonable application. simplified procedures. In contrast to Section 38 (2) No. 1, the comparison of the conditions of yield shall be based exclusively on the circumstances prevailing in the area as a regular basis. (5) The value ratios for the determination of the substitute economic value are: (6) From the comparative figures of the uses and benefits, the principal determining factor for the unit values of agricultural and forestry assets in the Federal Republic of Germany shall be 1 January 1964. with the exception of forestry use and other land-and Forestry use, shall be determined using the yield values of § 40, the equivalent compensation values as components of the substitute economic value. The following comparative figures shall apply to the uses and benefits:

1.
Agricultural use

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 conditions of yield.
b) Hops
Total number of hoppers
40
c) Asparagus
Comparison of asparagus construction per Ar
70
2.
Wine-growing use
Winegrowing-Comparison figures per Ar:

a) Grape production (non-construction) 22
b) Barrel wine production 25
c) Bottle winegrowing 30
3.
Gardening use
Horticulture-Comparison figures per Ar:

a) Useful part Vegetable, flower and ornamental plants:
aa) Vegetables 50
bb) Flowers and ornamental plants 100
b) Useful part fruit growing 50
c) Part tree nurseries 60
d) For areas of use under glass and plastic sheets, other than glass, the above comparison figures shall be increased by:
aa) Vegetables
non-heatable by 6 times,
heatable by 8 times,
bb) Flowers and ornamental plants, nurseries
non-heatable by 4 times,
heatable by 8x.
(7) The following benefits shall be used directly for the following uses:

1.
Forestry use

The equivalent compensation value is 125 Deutsche Mark per hectare.

2.
Other agricultural and forestry use

The replacement comparison value is

a) Inland fishing 2 German marks per kilogram of sustainable annual catches,
b) Partial economy
(aa) Forellenteichwirtschaft 20 000 Deutsche Mark per hectare,
(bb) other pond economy 1 000 Deutsche Mark per hectare,
c) Fish farming for inland fishing and pond management
(aa) for the forestry sector 30 000 Deutsche Mark per hectare,
(bb) for other inland fishing and pond management 1 500 Deutsche Mark per hectare,
d) Imkerei 10 Deutsche Mark per Bienenkasten,
e) Migrant Skating 20 German marks per motherhood,
f) Seed breeding 15 percent of sustainable annual revenue,
g) Christmas tree culture 3 000 Deutsche Mark per hectare,
h) Mushroom cultivation 25 Deutsche Mark per square meter,
i) Insemination stations 20 percent of sustainable annual revenue.
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Section 126 validity of the substitute economic value

(1) The replacement economic value arising in accordance with § 125 shall apply to the property tax; it shall be determined in the tax measurement procedure. For a reassessment of the basic tax amount due to a change in the value of the substitute economic value, Section 22 (1) shall apply. (2) For other taxes, the person responsible for the economic assets of the agricultural and forestry assets shall be the person who is responsible for the Substitute economic value or a corresponding share of this value. The ownership and the share of the substitute economic value shall be determined in the determination procedure of the respective tax.

Footnote

(+ + + § 126 (2): For application, see Section 48 (1) GNotKG + + +) Unofficial table of contents

Section 127 Declaration on the replacement economic value

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

§ 128 Information, surveys, announcements, rounding

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

B.
Basic assets

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§ 129 Basic assets

(1) The unit values which are or are still to be determined according to the conditions of value on 1 January 1935 shall apply to land (unit values 1935). (2) Subject to § § 129a to 131, the unit values shall be determined in order to determine the unit values 1935. instead of § § 27, 68 to 94
1.
§ § 10, 11 (1) and (2) and (3) sentence 2, § § 50 to 53 of the German Democratic Republic's Evaluation Act, as amended on 18 September 1970 (Special Pressure No 674 of the Official Journal),
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 of 8 December 1944 (RGBl). 338), and
3.
the legal regulations of the presidents of the Landesfinanzämter on the valuation of built land of 17 December 1934 (Reichsministerialblatt, p. 785 et seq.), insofar as parts of the territory referred to in Article 3 of the agreement of the agreement in their the scope,
continue to apply. Unofficial table of contents

§ 129a Abstops in the case of valuation with a multiple of the annual gross rent

(1) If a reduction is to be granted on account of the building condition of the building (Section 37 (1), (3) and (4) of the Implementing Regulation applicable to the Reichsvaluation Act), the maximum rate shall be 50% instead of the maximum rate of 30 (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 Reichsvaluation Act) if the There is a need for early demolition. The same shall apply if the person who has built a building on a foreign land basis on the basis of an inheritance law is contractually obliged to terminate the building early.

Footnote

(+ + + § 129a: For the first application, see: § 124 para. 4 F. from 1994-07-27 + + +) Unofficial table of contents

§ 130 Post-war buildings

(1) Post-war buildings are land with buildings that have been completed after June 20, 1948. (2) As far as post-war buildings are to be assessed with a multiple of the annual gross rent, for living space, the price-legal basis is the starting point for the building. The rent is to be paid as an annual rent on 1 January 1935. If post-war buildings have become ready for reference after 30 June 1990, the rent shall be set up, which would have been legally permissible with the continued existence of the rental price legislation from a reference point of view. If the rent for rent contains 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 separated. (3) For post-war buildings of the Leases, the mixed-use land and the business plots to be valued at a multiple of the annual gross rent shall be the same as those of the nine copies. Unofficial table of contents

Section 131 Housing property and partial property rights, housing inheritance law and part-building law

(1) Each residential property and partial property shall constitute an economic entity. For the purpose of determining the main unit of the property, the use of the part of the building that decades to the owner of the apartment and the part of the property is decisive. The provisions for the determination of the unit values in 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 is multiples of the annual gross rent in accordance with the rules governing the rental of residential property. Home ownership, which is not more than 80 per cent but not less than 20 per cent residential, is to be assessed with the multiple of the annual gross rent according to the rules governing mixed-use land. (3) Discounts the co-ownership share in the land register of the Community property 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 rooms are leased in the Community property, their value shall be distributed according to the shares registered in the land register and shall be recorded in the individual economic units. (4) In the case of housing rights, or Part-building rights apply in accordance with § 46 of the implementing regulation to the Reichsvaluation 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 to the owner of the land. Unofficial table of contents

Section 132 Fortwriting and re-determination of the unit values 1935

(1) Continuations and readjustments of the unit values 1935 shall be made for the first time on 1 January 1991, provided that nothing deviates from paragraphs 2 to 4. (2) For the purposes of Article 32 of the Further implementing regulation applicable to the Reichsvaluation Act does not apply to a determination of the unit value to 1 January 1991, if a determination of the unit value for the economic unit effective from that date does not apply , and the unit value is only for the establishment of the property tax would be necessary. The unit value for rental housing and single-family homes is subsequently determined at a later date when the unit value is first required for the setting of taxes other than the property tax. (3) in the case of land within the meaning of paragraph 2, a unit value shall be determined, 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 are only to the value of the The effects of land use shall not be made until 1 January 1994. unless a determination of the unit value at an earlier date is necessary for the establishment of other taxes other than the basic tax. Unofficial table of contents

Section 133 Special provision for the application of the unit values 1935

The unit values 1935 of the operating land are to be set for the trade tax as follows:
1.
Rental housing plots with 100 percent of the unit value 1935,
2.
Business plots with 400 percent of the unit value in 1935,
3.
Mixed-use plots, single-family homes and other built-up plots with 250 percent of the unit value 1935,
4.
unbuilt plots with 600 percent of the unit value in 1935.
In the case of land in the state of construction, the main group of land for the special unit value is determined in accordance with Article 33a (3) of the implementing regulation applicable to the Reichsvaluation Act after the actual state, which is after completion of the building.

C.
Operating assets

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§ § 134 to 136 (omitted)

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Section 137 Balance sheet item according to the D-market balance sheet law

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

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

A.
General

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Section 138 Determination of property values

(1) Land ownership values shall be established taking into account the actual conditions and the value of the assets at the time of taxation. Section 29 (2) and (3) shall apply mutagens. (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 § § 139 to 144. (3) For the economic units of the basic assets and for operating land within the meaning of section 99 (1) no. 1, the basic property values shall be determined by 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 (such as, for example, Community hopings or garages) shall be included in the property, if the share is used together with the property. § 20 Sentence 2 shall apply accordingly. (4) In accordance with the provisions of § § 143, 145 to 149, the taxable person shall determine that the value of the economic unit at the time of taxation is lower than the value determined in accordance with § § 143, 145 to 149, the value of the value shall be: To determine the property value. Unofficial table of contents

Section 139 Fillet

The basic property values will be rounded down to full five hundred euros.

B.
Agricultural and forestry assets

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Section 140 Economic unit and extent of the agricultural and forestry assets

(1) The concept of economic unity and the extent of the assets of agricultural and forestry assets shall be determined in accordance with § 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) The monetary debt in the sense of Section 33 (3) (2) also includes pension obligations. Unofficial table of contents

Section 141 Scope of the operation of agriculture and forestry

(1) The operation of agriculture and forestry shall comprise:
1.
the operating part,
2.
the operating housing,
3.
the housing part.
(2) The part of the operating part comprises the economic part of an 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) Operating apartments are intended to be used for the operation of agriculture and forestry, including the ground and land, but not to the The living part comprises the buildings and parts of the buildings within the meaning of section 34 (3) and the corresponding ground and floor. Unofficial table of contents

Section 142 Operating value

(1) The value of the operating part (operating value) shall be determined under the appropriate application of § § 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 profit. (2) The operating value is composed of the individual yield values for subsidiary enterprises (§ 42), the mining country (§ 43), the Community livestock husbandry (§ 51a) and the in-house values of the income from the Point 5 of the other agricultural and forestry use and the following yield values:
1.
Agricultural use:
a) Agricultural use without hops and asparagus:
The yield value shall be determined on the basis of the results of the soil estimate according to the Soil Estimation Act. It shall be EUR 0.35 per yield measure;
b) Hop Part Hops EUR 57 per Ar;
c) Asparagus Part EUR 76 per Ar;
2. Forestry use:
a) Use sizes of up to 10 hectares, non-economic forest, tree species pine, tree species group spruce up to 60 years, tree species group of beech and other hardwood up to 100 years and oak up to 140 years EUR 0.26 per Ar;
b) Tree species group Fichte over 60 years up to 80 years and Plenterwald EUR 7.50 per Ar;
c) Tree species group Fichte over 80 up to 100 years EUR 15 per Ar;
d) Tree species group Fichte over 100 years EUR 20 per Ar;
e) Baumartengruppe Buche and other hardwood over 100 years EUR 5 per Ar;
f) Oak over 140 years EUR 10 per Ar;
3. wine-making use:
a) Grape production and wine-growing:
aa) in the wine-growing regions of Ahr, Franconia and Württemberg EUR 36 per Ar;
bb) in the other wine-growing regions EUR 18 per Ar;
b) Bottle winegrowing:
aa) in the wine-growing regions of Ahr, Baden, Franken, Rheingau and Württemberg EUR 82 per Ar;
bb) in the other wine-growing regions EUR 36 per Ar;
4. gardening:
a) Useful part Vegetable, flower and ornamental plants:
aa) Vegetables:
-Free-land areas EUR 56 per Ar;
-Surfaces under glass and plastics EUR 511 per Ar;
bb) Flower and ornamental plants:
-Free-land areas EUR 184 per Ar;
-heatable surfaces under glass and plastics EUR 1,841 per Ar;
-Non-heatable surfaces under glass and plastics EUR 920 per Ar;
b) Useful part fruit growing EUR 20 per Ar;
c) Use part nurseries:
-Free-land areas EUR 164 per Ar;
-Surfaces under glass and plastics EUR 1,329 per Ar;
5. other agricultural and forestry use:
a) Part of the Hiking Shepherd 10 euro per ewe;
b) Use part Christmas tree culture EUR 133 per Ar;
6. Lowland:
The yield value for Geringstland is EUR 0.26 per Ar.
(3) In the case of agricultural and forestry holdings which are beneficiaries under Section 13a of the inheritance tax law, it may be requested to determine the operating value as a whole as a single yield value from paragraph 2 (1) to (6). The application shall be made in writing upon submission of the declaration of arrest. The necessary valuation bases are to be proved by the taxpayer. (4) In the cases of § 34 para. 4, the operating value is to be distributed in accordance with § 19 para. 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 allocated if the shares of the other parties together are less than 500 euro. 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 paragraph 4. Unofficial table of contents

§ 143 Value of the operating housing and the housing share

(1) The value of the operating housing (section 141 (3)) and the value of the residential part (section 141 (4)) must be determined in accordance with the regulations applicable to the basic property for the valuation of residential properties (§ § 146 to 150). (2) In the cases of § 146 (6) in the case of the operating housing and the housing part, where the conditions laid down in paragraph 3 are met, shall be based, in each case, at a maximum of five times the built-up area. (3) In order to take account of specific features which may occur in the case of a spatial arrangement, the The connection of the operating apartments and the residential district with the court office is the result of these values (§ § 146 up to 149) by 15 per cent each. Unofficial table of contents

Section 144 Composition of the land and forestry property value

The operating value, the value of the operating housing 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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Section 145 Uncultivated Land

(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 regarded as ready for occupants if the future residents or other users can be expected to use them; the inspection by the building supervision authority is not decisive. (2) Find out on the property building, which cannot be used for any or only insignificant use, the property shall be deemed to be undeveloped; use shall be deemed to be negligible if the annual rent achieved for this purpose (§ 146 (2)) or the usual rent (§ 146 (3)) is less than 1 Percentage of the value to be applied in accordance with paragraph 3. A plot of land is also considered to be an unfinished property on which there is no longer any space available due to the destruction or the deterioration of the buildings. (3) The value of an unbuilt property is regularly determined by its surface area and 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 no ground indicative value is determined by the evaluator committees, the soil value shall be derived from the values of comparable areas and shall be reduced by 20 per cent.

Footnote

(+ + + § 145 (3): For the application, see § 205 (3) + + +)

II.
Built-up land

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Section 146 Built-in land

(1) Land of land to which the characteristics referred to in § 145 (1) do not apply are built land. (2) The value of a built property is 12.5times the annual rent agreed at the time of taxation, reduced by the impairment loss because of 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. (3) The usual rent for such land or parts of the land shall be replaced by the annual rent;
1.
the use, unused, for temporary use or free of charge,
2.
that the owner has left to the tenant for an actual rent deviating by more than 20 percent from the usual rent.
The usual rent is the rent, which is paid for non-price-linked land of foreign tenants comparable to the type, location, size, equipment and age; operating costs (paragraph 2, sentence 3) are not included. Unusual or personal circumstances remain unconsidered. (4) The reduction in value due to the age of the building amounts to 0.5 per cent for each year, which has been completed up to the time of taxation since the building has been considered to be a reference point of the building. no 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. (5) In the case of a plot of land used exclusively for residential purposes, not more than two apartments, the value determined in accordance with paragraphs 1 to 4 shall be increased by 20 per cent. (6) The value of the property shall be increased by 20 per cent. Built-up land under paragraphs 2 to 5 shall not be less than as the value by which the ground and ground alone would be considered as an unfinished property in accordance with Section 145 (3). (7) The provisions shall apply mutatis-nly to the property of the apartment and the partial property. Unofficial table of contents

Section 147 Special cases

(1) In the case of cultivated land, if the usual rent (§ 146 (3)) is not determined, the value shall be determined by the sum of the value of the land and the value of the buildings, by way of derogation from § 146. This shall apply in particular where the buildings have been constructed for the purpose of carrying out certain manufacturing processes, to special uses or to the reception of certain technical facilities, and not, or only with considerable effort, for other purposes (2) The value of the land is to be determined in accordance with § 145 with the proviso that in place of the 20 per cent abatation provided for in § 145 (3), a 30 per cent of the land is to be found. 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. Unofficial table of contents

§ 148 inheritance law

(1) If the property is subject to an inheritance law, the basic property values for the economic unit of the loaded land and for the economic unit of the inheritance law shall be based on the total value of the total value for the property. (2) The value of the ground and ground is attributable to the economic unit of the land under load. (3) The building value shall not be used on its own. (3) the economic unit of the inheritance law, if the duration of this right in the At the time of taxation at least 40 years, or if the owner of the property has to pay compensation for the value of the building upon the expiry of the inheritance law by the time lapse of 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 connection, the economic unit of inheritance law shall be omitted for a period of this right of

under 40 to 35 years 90 percent
under 35 to 30 years 85 percent
under 30 to 25 years 80 percent
under 25 to 20 years 70 percent
under 20 to 15 years 60 percent
under 15 to 10 years 50 percent
under 10 to 8 years 40 percent
under 8 to 7 years 35 percent
under 7 to 6 years 30 percent
under 6 to 5 years 25 percent
under 5 up to 4 years 20 percent
under 4 to 3 years 15 percent
under 3 to 2 years 10 percent
under 2 years up to 1 year 5 percent
under 1 year 0 percent.

The remaining part of the building value is not attributable to the economic unit of the loaded land. If the compensation for the building at the point of transition is only part of the common value, the proportion of the compensation paid to the owner of the land subject to compensation shall be distributed accordingly. Compensation for the value of the building, which is expressed in the amount of the inheritance interest, is not considered. (4) In the case of the properties to be assessed in accordance with § 146, the building value shall be 80 percent of the property determined in accordance with § 146 (2) to (5). Value; the remaining part of the total value corresponds to the value of the ground. In the case of built-up land within the meaning of section 147 (1), the value of the land pursuant to section 147 (2) sentence 1 and the building value shall be determined in accordance with § 147 (2) sentence 2. (5) (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 is neither in the assessment of the inheritance law nor as a separate obligation , Unofficial table of contents

§ 148a Building on foreign land and soil

(1) In the case of buildings on a foreign land and soil, § 148 (1) shall apply accordingly. The land 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. Unofficial table of contents

Section 149 Basic items in the state of the building

(1) A plot of land in the state of the building is available when construction work has begun and buildings or parts of buildings are not ready for occupaving. The condition of the building begins with the excavations or the introduction of building materials leading 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 shall be determined according to the reference skill of the building would be achieved. Of this value, 80 percent is to be used as a 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 in accordance with § 145 (3) and in the case of already built-up land in accordance with § 146, the buildings which are not ready for use are or are not to be completed. To add building parts to the amount of the building value corresponding to the ratio of the manufacturing costs incurred up to the time of taxation to the total manufacturing costs. This value must not exceed the value of the property, which would be the basis of the building's reference character. (3) If the usual rent is not to be determined, the value should be determined in accordance with § 147. Unofficial table of contents

§ 150 Building and building parts for civil protection

Buildings, parts of buildings and installations which have been created for the purposes referred to in § 1 of the Civil Protection Act and which are not used in peace, or are used only occasionally or slightly for other purposes, shall remain in the process of determining the Property value other than consideration.

Fifth Section
Special findings

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Section 151 Separate findings

(1) To be noted separately (Section 179 of the Tax Code)
1.
Basic property values (§ § 138, 157),
2.
the value of the operating assets or the share of the assets (§ § 95, 96, 97),
3.
the value of shares in capital companies within the meaning of section 11 (2),
4.
the share of assets other than those referred to in points 1 to 3 and of debts owed to more than one person;
if the values for inheritance tax or any other determination within the meaning of this provision are relevant. The decision on a meaning for taxation applies to the tax office responsible for determining the inheritance tax or the determination according to the first sentence of the first sentence. (2) In the letter of determination for basic property values, also findings to meet
1.
about the type of economic entity,
2.
on the allocation of the economic unit and, in the case of a number of interested parties, the amount of the share of the share which is relevant to taxation or to another determination; in the case of the acquisition by a community of heirlofles, the allocation shall be made in representation of the co-heirs to the community of heirs. The same shall apply to the findings referred to in the first sentence of paragraph 1, Nos 2 to 4.
(3) separately determined values within the meaning of the first sentence of paragraph 1, first sentence, points 1 to 4, shall be the same as the following statement for the same economic unit within a period of one year, if the assessment for the first assessment is made have not significantly changed the relevant key dates. The declaring party 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 are not subject to the separate determination. (5) Basic 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. Unofficial table of contents

Section 152 Local competence

It is responsible for the special findings:
1.
in the cases referred to in Article 151 (1), first sentence, point 1, the tax office, in the district of which the land, the land or the holding of the agricultural and forestry sector or, if the land, the land or the holding of the land and the land are Forestry covering the districts of several financial offices, which is 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 establishment, in the case of non-executive commercial enterprises, the tax office, in the district of which a permanent establishment is located-in the case of several operations are the most economically important, and in the case of freelance work, the tax office, from whose district the professional activity is mainly exercised;
3.
in the cases of § 151 (1) sentence 1 (3), the tax office in whose district the management of the capital company is located, in the case of capital companies without a management board in Germany or, if the place of management is not , the tax office in whose district the capital company has its registered office;
4.
in the cases of § 151 (1) sentence 1, no. 4, the tax office, from whose district the administration of the assets originates, or, if it is not found domestiy, the tax office in whose district the most valuable part of the assets is located.
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§ 153 Declaration obligation, procedural rules for the separate determination, period of detention

(1) The tax office may require the issuing of a declaration of determination by any person whose taxation is of particular importance for the taxation of such a tax. The time limit for issuing the declaration of determination must be at least one month. (2) If the object of the determination is to be attributed to several persons or is a personal company or a capital company its owner, the tax office may be also require the Community or the company to submit a declaration of arrest. 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. (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 have the declaration on its own hand. sign. If a declarant has issued a declaration for a separate determination, other parties shall be exempted from the obligation to declare. (5) § 181 (1) and (5) of the Tax Code shall be applied accordingly. Unofficial table of contents

Section 154 Parties to the arrest procedure

(1) The parties involved in the arrest procedure are:
1.
those to whom the subject-matter of the determination is to be attributed,
2.
those who have requested the tax office to make a declaration of arrest;
3.
those who owe a tax the determination of which is important. 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 the 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 arrest 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 Section 151 (1), first sentence, no. 3, the notice of determination shall also be disclosed to the capital company. (3) To the extent that the subject matter of the determination of a community of heirs is to be attributed to the co-heirs, § 183 of the Levy rules shall apply mutatily. 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 of the co-inherit. Unofficial table of contents

Section 155 Legal powers of appeal

For the purpose of establishing legal remedies against the notice of determination, the parties are empowered within the meaning of Section 154 (1) as well as those for whose taxation is of importance under the basic advertising tax law of the determination of the determination. 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. Unofficial table of contents

Section 156 External examination

An external examination for the determination of the tax bases is permissible for each participant (§ 154 para. 1).

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

A.
General

Unofficial table of contents

Section 157 Determination of basic property values, of shareholes and of operating assets

(1) Land ownership values shall be determined taking into account the actual conditions and the value ratios at the valuation date. Section 29 (2) and (3) shall apply mutagens. (2) For the economic units of agricultural and forestry assets and for operating land within the meaning of section 99 (1) no. 2, the property values shall be determined by applying § § 158 to 175. (3) For the economic units of the basic assets and for operating land within the meaning of section 99 (1) no. 1, the basic property values shall be determined by applying the § § 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 Sentence 2 shall apply accordingly. (4) The value of shares in capital companies within the meaning of Section 11 (2) sentence 2 (share value) shall be taken into account in the light of the actual conditions and the value ratios of the valuation date noted. The share value is to be determined with the application of section 11 (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 of the value ratios at the valuation date. The assets value shall be determined in conjunction with Section 11 (2) in the application of Section 109 (1) and (2).

B.
Agricultural and forestry assets

I.
General

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Section 158 Concept of agricultural and forestry assets

(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 be used for this purpose in the long term. (2) The economic unit of agricultural and forestry assets is the economic unit. 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 holding, if the undertaking is to operate (3) In particular, the economic goods which are intended to serve the economic unit of the agricultural and forestry sector shall include:
1.
the ground,
2.
the economic buildings,
3.
the standing equipment,
4.
the normal stock of circulating resources;
5.
the intangible assets,
6.
the residential buildings and the ground floor.
A normal stock of circulating means of operation is one which is necessary for the secure continuation of the holding. (4) The agricultural and forestry assets do not belong to the
1.
land and buildings and parts of buildings which are not intended for agricultural and forestry purposes,
2.
Small gardenland and permanent shredded gartenland,
3.
business assets, securities and shareholdings,
4.
inventories of circulating resources other than the normal stock,
5.
Livestock or branches of the livestock and the related economic goods (for example, buildings and parts of buildings belonging to them with the land belonging to them), if the animals are not used for agricultural purposes, or in accordance with § 175 to the other agricultural and forestry uses. This does not affect the membership of agricultural land used for agricultural and forestry assets,
6.
monetary claims and means of payment,
7.
Pension obligations.
(5) liabilities are part of the agricultural and forestry assets, insofar as they are not in the immediate economic context with the economic goods referred to in paragraph 4. Unofficial table of contents

Section 159 demarcation of land and forestry land to basic assets

(1) Land and forestry areas are to be attributed to the basic assets if, according to their situation, the utilization possibilities existing at the valuation date or the other circumstances are to be assumed, that they may in the foreseeable future be able to for agricultural and forestry purposes, in particular as a building land, industrial country or land for transport purposes. (2) If a farm and forestry farm forms the livelihood of the farmer, the farmer shall be Areas belonging to a body that are properly sustainable shall be managed only if it is likely to be likely that they will serve other than agricultural and forestry purposes at the latest after two years. (3) Surfaces shall always be the subject of Basic assets are to be allocated if they are fixed in a construction plan as a building land, their immediate construction is possible and the building has begun or has already been carried out within the plan area in neighbouring areas. 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. Unofficial table of contents

§ 160 Operation of agriculture and forestry

(1) An operation of agriculture and forestry shall comprise:
1.
the economic part,
2.
the operating housing and
3.
the housing part.
(2) The economic part of an operation of agriculture and forestry shall comprise:
1.
the agricultural and forestry uses:
a)
agricultural use,
b)
forestry use,
c)
wine-making use,
d)
gardening,
e)
the other agricultural and forestry uses,
2.
the subsidiary undertakings,
3.
the following economic goods not belonging to the use referred to in points 1 and 2:
a)
Country of degradation,
b)
Lowland,
c)
Unland.
The cultivation of hops, tobacco and asparagus is only one of the special uses where there is no agricultural use within the meaning of the first sentence of sentence 1 (a). (3) Auxiliary holdings are establishments intended to serve the main holding and are not (4) The land includes the land which is mainly used for the operation of agriculture and forestry (sand-, gravel, clay pits, quarries, quarries, etc.) by mining the soil substance. Torfstiche and dergleichen). (5) The operating areas belong to the Geringstland The lowest earning capacity, for which according to the Soil Estimation Act of 20 December 2007 (BGBl. 3150, 3176), there are no figures. (6) Unland includes the operating areas which cannot yield a yield even in the case of an orderly economy. (7) The agricultural and forestry sector also forms part of the agricultural and forestry sector, which is considered to be an agricultural and forestry sector. separate economic unit. 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 for a period of at least 15 years to be used for another operation of agriculture and forestry. (8) In-house apartments are intended to be used for the operation of agriculture and forestry, but are not attributable to the housing part. (9) The The housing part of the farm and forestry sector includes the buildings and Parts of buildings serving the owner of the holding, the members of the family members belonging to his household and the old-time eggs for residential purposes. Unofficial table of contents

Section 161 Evaluation date

(1) For the size of the holding, for the size and condition of the buildings and for the standing equipment, the conditions at the valuation date are decisive. (2) For the revolving operating resources, the stand at the end of the marketing year authoritative that has been preceded by the evaluation date. Unofficial table of contents

Section 162 Evaluation of the economic part

(1) In the evaluation of the economic part, the common value should be based on the underlying principle. 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). 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 a farm or forestry operation is carried out, or a share within the meaning of section 158 (2) sentence 2 shall be sold within a period of 15 years after the valuation date, the valuation of the economic unit shall be effected by way of derogation from § § 163 and 164 with the liquidation value in accordance with § 166. This shall not apply if the proceeds of disposal 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) Are essential Economic goods (Section 158 (3), first sentence, no. 1 to 3 and 5) shall no longer be used for the duration of the operation of the agricultural and forestry sector within a period of 15 years, the valuation of the assets shall be effected by way of derogation from the provisions 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. Unofficial table of contents

Section 163 Determination of economic values

(1) In the determination of the respective economic values, the sustainable profitability of agricultural and forestry holdings must be assumed. Profitability is the net profit that can be achieved in the case of proper management and sustainably. 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 minus a reasonable rate of pay for the operating performance of the holder. and the unrewarded labour force. The liabilities in the immediate economic context of an operation of agriculture and forestry are covered by the approach of interest expense. In order to take account of sustainable profitability, the average of the last five preceding marketing years must be based on the evaluation 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 operating size according to the European size unit (EGE). In order to determine the relevant operating mode, the classification system is established in accordance with Commission Decision 85 /377/EEC of 7 June 1985 establishing a Community classification system for agricultural holdings (OJ L 327, 31.12.1985, p. EC No 1), as last amended by Commission Decision of 16 May 2003 (OJ L 327, 31.12.2003, p. EU No 48), as amended, should be used in the current version. For this purpose, the standard cover contributions of the self-managed areas and the animal units of the agricultural use shall be determined and the operating form shall be determined therefrom. 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 one of the following operating size classes:
1.
Small enterprises from 0 to less than 40 ESU,
2.
Medium-sized enterprises of 40 to 100 ESU,
3.
Large farms over 100 EGE.
The Federal Ministry of Finance publishes the relevant standard cover contributions in the Federal Tax Gazan. 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 respective type of use includes:
1.
The tree species group Buche, which also belongs to other hardwood including the red ponds,
2.
the oak tree group, which includes all other oak species,
3.
the tree species group Fichte, which also includes all other types of conifers other than pine and larch,
4.
the tree group of pine and larch trees, with the exception of the Weymouthskiefer,
5.
the rest of the land used for forestry use.
The yield classes shall be determined for:
1.
the tree group of beech, following the erection board published by Schober for moderate forestry;
2.
the tree species group oak according to the erratic panel published by Jüttner for moderate forestry,
3.
the Baumartengruppe Fichte, according to the erratic board published by Wiedemann for moderate forestry,
4.
the Baumartengruppe Kiefer, according to the erratic board published by Wiedemann for moderate forestry.
The net profit, determined in accordance with the rates 2 and 3, is calculated from column 4 of Appendix 15 in euro per hectare (EUR/ha). (5) The net profit for wine-growing use is determined by the areas of the particular type of use (utilization form). It results from column 3 of Appendix 16. (6) The net profit for gardening is determined according to the relevant useful part, the type of use and the areas. It results 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. as well as for the mining country, the individual yield value method shall be determined in so far as a flat-rate net profit determined by statistical surveys cannot be used for the region in question. The individual yield value is determined from the individual earnings and the capitalization interest rate in accordance with paragraph 11. (9) The net profit for the Geringstland is fixed at EUR 5.40 per hectare. (10) The net profit for the Unland is 0 Euro. (11) The respective net profit is to be capitalized. The capitalization interest rate is 5.5 percent and the capitalization factor is 18 ,6. (12) The capitalized net profit for the agricultural, forestry, wine-growing, horticultural use or for its Use parts, the special uses and the Geringstland shall be used to reproduce the respective ownership area of the establishment at the valuation date which is to be attributed to this use. (13) The Hofflächen and the areas of the economic buildings are thereby to be included in the individual uses. 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 areas where 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. Unofficial table of contents

§ 164 Minimum value

(1) The minimum value of the economic part shall consist of the value of the land and the value of the other economic assets and shall be determined in accordance with paragraphs 2 to 4. (2) The value of the land for the value of the land within the meaning of section 158 (3) The price per hectare (ha) to be determined in the first sentence of the first sentence shall be determined on the basis of the use, the use of the land 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 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 area. (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 no. 2 to 5 (occupation capital) is determined after use, the usage part and the way of use of the reason and Floor. 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 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 The capitalization interest rate for the other economic goods (§ 158 para. 3 sentence 1 no. 2 to 5) is 5.5 percent and the capitalization factor is 18 ,6. (6) The capitalized value for the land and the capitalised value for the rest of the capital. Economic goods are to be reduced by the financial liabilities associated with it. The minimum value resulting from this must not be less than EUR 0. (7) The Federal Ministry of Finance is authorized to amend Annexes 14 to 18 to this Act by means of a decree-law with the consent of the Federal Council, by the fact that: it adjusts the lease prices and values for the occupation capital to the results of the surveys in accordance with § 2 of the Agricultural Law. Unofficial table of contents

Section 165 Evaluation of the economic section with the continuation value

(1) The value of the economic part shall be constituted by the sum of the 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 value of the economic part to be used in accordance with § 164 (3) The taxable person shall consider that the value of the economic part is lower than the value determined in accordance with paragraphs 1 and 2, and this value shall be applied; § 166 shall be observed. Unofficial table of contents

Section 166 Evaluation of the economic part with the liquidation value

(1) In the case of section 162 (3) or (4), the liquidation value shall be determined in accordance with paragraph 2 and, with effect for the past, shall replace the previous value added. (2) In the determination of the respective liquidation value referred to in paragraph 1
1.
, the ground and floor within the meaning of § 158 (3) sentence 1 no. 1 shall be assessed with the ground-setting values last determined before the valuation date. § 179, sentences 2 to 4 shall apply accordingly. In order to take account of the liquidation costs, the calculated soil value shall be reduced by 10 per cent;
2.
the other economic goods shall be valued in their common value within the meaning of section 158 (3), first sentence, no. 2 to 5. In order to take into account the liquidation costs, the determined values are to be reduced by 10 per cent.

Footnote

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

Section 167 Evaluation of the operating housing and the housing share

(1) The valuation of the operating housing and of the housing part shall be carried out in accordance with the rules applicable to the valuation of residential properties in the basic property (§ § 182 to 196). (2) For the delimitation of the operating apartments and the residential part of the The economic part shall be at most five times the size of the area under consideration. (3) To take account of the specific features of the establishment in the event of a close spatial connection between the housing and the holding, the value of the residential area shall be: and by 15 per cent of the value of the operating housing referred to in paragraphs 1 and 2. (4) Taxable persons in accordance with the provisions of paragraphs 1 to 3, where the value of the share of the housing or of the flats is lower than the value resulting from paragraphs 1 to 3, the common value must 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. Unofficial table of contents

Section 168 Basic ownership value of agriculture and forestry operations

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

II.
Special Part

a)
Agricultural use

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§ 169 Animal stocks

(1) Animal stocks shall be fully agricultural, if in the marketing year

for the first 20 hectares not more than 10 livestock units
for the next 10 hectares Not more than 7 livestock units
for the next 20 hectares not more than 6 livestock units
for the next 50 hectares no more than 3 livestock units
and for the other area Not 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) In the long term, the number of livestock units exceeds the limit referred to in paragraph 1, only the branches of the livestock population whose livestock units do not exceed that limit shall be part of the agricultural use. 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 livestock population, each species shall be considered to be:
1.
the train herd,
2.
the breeding stock,
3.
the Mastvieh and
4.
the rest of the livestock.
The breeding stock of an animal species shall be considered to be a special branch of the animal herd only if the young animals produced are for the most part intended for sale. If this is not the case, the breeding stock is to be attributed to the branch of the stock to which it mainly serves. (4) Paragraphs 1 to 3 shall not apply to fur animals. Fur animals are only part of the agricultural use if the necessary feedingstuffs are obtained mainly from the land used by the owner of the farm. (5) For the conversion of the livestock population into livestock units as well as for the groups of more area-dependent or less area-dependent branches of livestock, the values set out in Annexes 19 and 20 shall be the determining factor. The Federal Ministry of Finance is authorized to amend Annexes 19 and 20 to this Act by means of a legal decree with the consent of the Federal Council, by the fact that the conversion key and the groups of branches listed in this Act are Animal stocks can be adapted to changed economic or technical developments. Unofficial table of contents

Section 170 Circulating operating equipment

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

b)
Forestry use

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Section 171 Current operating resources

Registered wood belongs to the normal stock of circulating operating resources, insofar as it does not exceed the annual usage rate. 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. Unofficial table of contents

Section 172 Deviation of the valuation date

In the case of forestry use, by way of derogation from section 161 (1) for the extent and condition of the stock of non-registered timber, the conditions at the end of the marketing year preceding the evaluation date shall be based on the following: is.

c)
Wine-growing use

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Section 173 Current operating resources

(1) In the case of construction companies, inventories of wines from the harvests of the last five years before the valuation date are counted as a normal stock of circulating resources. (2) Deposits for the subpopulation of wine stocks are not to be made.

d)
Gardening use

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Section 174 Differing valuation ratios

(1) The farm area used by the cultivation of tree nurseries shall be determined in accordance with Section 161 (1). In this connection, the management conditions which can be determined on 15 September must be based on the basis of the assessment date. (2) The operating area used by the cultivation of vegetables, flowers and ornamental plants is determined in accordance with Section 161 (1). In doing so, the management conditions which can be set at 30 June must be based on the basis of the assessment date. (3) If the management conditions cannot be determined, the classification of the areas shall be determined by the following: .

e)
Other agricultural and forestry uses

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§ 175 Other agricultural and forestry uses

(1) Other agricultural and forestry uses include:
1.
the special uses of hops, asparagus, tobacco and other special crops,
2.
the other agricultural and forestry uses.
(2) Other agricultural and forestry uses shall include, in particular:
1.
inland fishing,
2.
the pond economy,
3.
Fish farming for inland fishing and pond management,
4.
beekeeping,
5.
migrant workers,
6.
the seed farming,
7.
the mushroom cultivation,
8.
the production of Nützlingen,
9.
the Christmas tree cultures.

C.
Basic assets

I.
General

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§ 176 Basic Assets

(1) The basic assets include:
1.
the ground, the buildings, the other components and the accessories,
2.
the inheritance law,
3.
the housing property, the partial property, the housing inheritance law and the right of partial construction in accordance with the law on housing ownership,
insofar as they are not agricultural and forestry assets (§ § 158 and 159) or operating land (§ 99). (2) The basic assets shall not be included in the
1.
Mineral resources,
2.
the machinery and other devices of any kind belonging to a plant (operating equipment), even if they are essential components. However, it is necessary to include the reinforcements of blankets and the supports and other components, such as masonry and struts, which are not exclusively part of an operating system.
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Section 177 Evaluation

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

II.
Unbuilt plots

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Section 178 Concept of undeveloped land

(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 regarded as ready for occupants if the future residents or other users can be expected to use them; the inspection by the building supervision authority is not decisive. (2) Find out on the property building, which cannot be used in the long term, the property shall be deemed to be unbuilt. There is also a lot of land on which there is no longer any usable space as a result of destruction or decay of the buildings. Unofficial table of contents

Section 179 Evaluation of the undeveloped land

The value of unbuilt plots is determined on a regular basis according to their area and the ground straightening values (§ 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 no ground indicative value is determined by the evaluation committees, the soil value shall be derived from the values of comparable areas.

Footnote

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

III.
Built-up land

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§ 180 Concept of built-up land

(1) Built-in land plots are plots of land on which usable buildings are located. Where a building is constructed in construction sections, the finished part shall be considered as a usable building. (2) The property referred to in paragraph 1 shall also be a building constructed on a foreign land or in other cases to a building which is not subject to any other other than the owner of the land, even if it has become an essential part of the land. Unofficial table of contents

Section 181 Land types

(1) The following types of land shall be distinguished in the evaluation of built-up land:
1.
One-and two-family houses,
2.
Rental housing land,
3.
Housing and Teileigentum,
4.
business premises,
5.
mixed-use land and
6.
other built-up land.
(2) One-and two-family houses are residential plots, which contain up to two apartments and are not a residential property. 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 (3) Housing land plots are plots of land which are used for more than 80 per cent, calculated according to the living or useful area, for residential purposes, and are not single and two-family houses or residential property. (4) Housing property is the Special property at an apartment in connection with the co-ownership share in the (5) The property is the special property of the premises 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 external operational or public purposes, and are not partial property. (7) Joint used plots are plots of land, some of which are Used for residential purposes, partly for own or for foreign business purposes or for public purposes and not single and two-family houses, residential properties, residential property, partial property or business plots. (8) Other built plots are those land which are not covered by paragraphs 2 to 7. (9) An apartment is the A 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). Unofficial table of contents

Section 182 Evaluation of the built-up land

(1) The value of the cultivated land shall be determined in accordance with the comparative 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 comparative value procedure are to be evaluated in principle
1.
residential property,
2.
Teileigentum,
3.
One-and two-family houses.
(3) To be assessed in the yield value procedure
1.
Rental housing land,
2.
Commercial plots and mixed-use land for which a standard rent can be determined on the local property market.
(4) In the case of the substantive valuation procedure, the
1.
land within the meaning of paragraph 2 where no comparison value is available;
2.
commercial land and mixed-use land, with the exception of the land referred to in paragraph 3 (2);
3.
other built-up land.
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Section 183 Evaluation of the comparative value procedure

(1) In the case of application of 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 (comparison plots) shall be used. The basis is primarily the basis of the reviewers ' committees within the meaning of § § 192 et seq. (2) Instead of prices for comparison plots, the expert committees may determine and share appropriate reference units, in particular unit area units, of the building. Comparison factors are used. In the case of use of comparison factors which relate only to the building, the soil value according to § 179 shall be taken into account separately. (3) Special features, in particular the charges influencing the value of private law and public law Type, shall not be taken into account in the comparative value procedure referred to in paragraphs 1 and 2. Unofficial table of contents

Section 184 Evaluation in the yield value procedure

(1) In the case of application of the yield value procedure, the value of the buildings (building yield value) shall be determined separately from the ground value on the basis of the yield pursuant to § 185. (2) The ground value is 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 property. At least the ground value shall be used. Other construction facilities, in particular outdoor facilities, are regularly subject to the value of the building's earnings. Unofficial table of contents

Section 185 Determination of the value of the building yield

(1) The calculation of the building yield value shall be based on the net yield of the land plot. 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 a reduction in the amount of the land. the income of the building. The interest rate of the ground value shall be based on the interest rate interest rate (§ 188). Where the land is substantially greater 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. Do not take into account the face. (3) The building income is to be capitalized with the duplicates 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 reproduction. 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. Unofficial table of contents

Section 186 Rohertrag des Grundstück

(1) Rohertrag is the payment which is to be paid for the use of the built property in accordance with the contractual arrangements applicable on the valuation date for the period of twelve months. Deposits paid in order to cover operating costs shall not be used. (2) For land or parts of the land,
1.
the use, unused, for temporary use or free of charge,
2.
that the owner has left the tenant to an actual rent deviating by more than 20% from the usual rent,
is to use 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 are not included. Unofficial table of contents

Section 187 Management costs

(1) Management costs are the administrative costs incurred in the case of ordinary management, operating costs, maintenance costs and the rental accident risk; expenses covered by the costs remain unaccounted for. (2) The Cost of management is to be based on experience. To the extent of the expert 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. Unofficial table of contents

Section 188 Real estate interest rate

(1) The rate of interest rate is the interest rate at which the traffic value of land is remunerated on average on the market. (2) The rate of interest shall be those of the reviewers ' committees as defined in § § 192 et seq. of local property interest rates determined in the Construction Code. The following interest rates shall apply where appropriate rates of property interest are not available from the reviewers ' committees:
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 area and usable area,
3.
6 percent for mixed-use plots with a commercial share of more than 50 percent, calculated according to the residential and utility area, and
4.
6.5 percent for business plots.
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Section 189 Evaluation of the subject-matter procedure

(1) When using the property value procedure, the value of the buildings (building value) shall be determined separately from the floor value according to § 190. Other construction equipment, in particular outdoor facilities, and the value of other installations are regularly paid with the building value and the ground value. (2) The ground value is the value of the unbuilt property according to § 179. (3) The ground value and the Building axle value (§ 190) gives 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. Unofficial table of contents

§ 190 Determination of the building value

(1) The calculation of the value of the building shall be based on the cost of the building's normal manufacturing costs. 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 are updated to the extent necessary to determine the mean value. (2) A reduction in the age value is to be deducted from the building dereelation 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 overall economic life 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. Unofficial table of contents

§ 191 Wertzahlen

(1) In the sense of § 189 (3), the value factors are to be used as valuation factors, which are the factors of the expert committees within the meaning of § § 192 et seq. (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 economic unit of inheritance law (§ 193) and for the economic unit of the polluted land (§ 194) are to be determined separately. 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 gilded; the property values determined hereafter may not be amount to less than 0 euros.

Footnote

(+ + + § 192: For application see § 205 (3) + + +) Unofficial table of contents

Section 193 Assessment 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 The value of the inheritance law together from a ground value share in accordance with paragraph 3 and a part of the building value referred to in paragraph 5. (3) The ground value share is derived from the difference between
1.
the reasonable amount of interest in the land value of the unpolluted land referred to in paragraph 4; and
2.
the contractually agreed annual hereditary building interest.
The difference thus determined shall be capitalised over the remaining term of the inheritance law with the reproduction resulting from Appendix 21. (4) The reasonable amount of interest in the ground value of the unpolluted land shall be determined by: Application of the property interest rate, which is provided by the reviewers ' committees within the meaning of § § 192 et seq. of the construction code, to the land value in accordance with § 179. The following interest rates shall apply where appropriate rates of property interest are not available from the reviewers ' committees:
1.
3 per cent for single-and two-family homes and home ownership, which is designed like single-and two-family houses,
2.
5 per cent for rental property and home ownership, which is not covered by point 1,
3.
5.5 per cent for mixed-use plots with a commercial share of up to 50 per cent, 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 business plots and sub-ownership.
(5) In the valuation of the built property in the earnings value procedure, the building value share is the building yield value according to § 185, in the valuation in the property value method of the building's 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). Unofficial table of contents

Section 194 Assessment of the inheritance land plot

(1) The value of the hereditary building plot 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 property to be assessed. (2) In all other cases the The value of the hereditary building plot as referred to in paragraph 3. This is to be increased by a part of the building value according to paragraph 4 if the value of the building is not or only partially compensated by the owner of the inheritance land. (3) The floor value share is the sum of the remaining term of the inheritance law in accordance with § 179 and the heirlogetic interest rates capitalised 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 annual hereditary interest rates agreed on at the valuation date shall be used as hereditary interest; they shall be capitalised with the reproduction resulting from Appendix 21. (4) The building value of the inheritance property shall be equal to the building value or the pro rata building value, which shall be without compensation for the owner of the heirloth's property upon termination of the inheritance law by the time lapse of time; it shall be deducted from the valuation date in accordance with the provisions of Annex 26. Unofficial table of contents

§ 195 Building on foreign land and soil

(1) In the case of buildings on foreign land, the values for the economic unit of the building on foreign land and soil (paragraph 2) and the economic unit of the loaded land (paragraph 3) shall be determined separately. (2) 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 in accordance with § 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 period 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 remuneration 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. Unofficial table of contents

§ 196 plots of land in the state of the building

(1) A plot of land in the state of the building is available when construction work has begun and buildings and parts of buildings are not ready for occupaving. 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 the building in the state of the building are with the results already at the valuation date. Production costs to be added to the value of the land previously unbuilt or already built. Unofficial table of contents

§ 197 Buildings and parts of buildings for civil protection

Buildings, parts of buildings and installations, which are due to the provisions of § 1 of the Civil Protection Act of 25 March 1997 (BGBl. 726), as last amended by Article 2 of the Law of 27 April 2004 (BGBl I). 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.
Evidence of the lower mean value

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§ 198 Proof of the lower mean value

If the taxable person proves that the common value of the economic unit at the valuation date is lower than the value determined in accordance with § § 179, 182 to 196, this 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.

D.
Non-listed shares in capital companies and operating assets

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Section 199 Application of the simplified yield value procedure

(1) If the common value of shares in a capital company is to be determined in accordance with Section 11 (2) sentence 2, taking into account the earnings outlook of the capital company, the simplified earnings value procedure (§ 200) may be applied if: this does not lead to evidently incorrect results. (2) Is the mean value of the operating assets or of a share in the operating assets according to § 109 (1) and (2) in conjunction with section 11 (2) sentence 2, taking into account the profit outlook of the business or of the company, the simplified Yield value procedures (§ 200) shall be applied if this does not lead to evidently incorrect results. Unofficial table of contents

Section 200 Simplified earning value procedure

(1) Subject to paragraphs 2 to 4 of the sustainably achievable annual income (§ § 201 and 202), the yield value is to be multiplied by the capitalization factor (§ 203). (2) Can economic goods and with these in to be removed from the undertaking to be valued within the meaning of Article 199 (1) or (2) without affecting the actual business activity (assets which are not necessary), such debts shall be removed from the undertaking to be assessed. Economic assets and liabilities in addition to the yield value with the self-determined (3) If a company to be valued in accordance with Section 199 (1) or (2) holds participations in other companies which are not covered by paragraph 2, these participations shall, in addition to the value of the yield, be (4) Business goods not covered by paragraphs 2 and 3 within two years prior to the date of the valuation date and those relating to the economic context. In addition to earning value, debt will be valued at the same value as the common value applied. Unofficial table of contents

Section 201 Determination of the annual contract

(1) The basis for the evaluation shall be the annual income which will be sustainably achieved in the future. For the purpose of determining this annual income, the average yield actually achieved in the past provides an assessment basis. (2) The average yield is regularly from the operating results (§ 202) of the last three before the To derive the valuation date for the past marketing years. The total operating result of a marketing year not yet expired at the valuation date shall be included in lieu of the third last 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 been shortened accordingly by a correspondingly shorter period of time. Investigation period to be assumed. In the case of undertakings created by conversion, by the introduction of holdings or by part-holdings or by restructuring, the calculation of 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. Unofficial table of contents

Section 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 is to be assumed (starting value); in the case of a share of the operating assets, results from the special balance sheets and Supplementary balance sheets shall not be taken into account. The initial value shall be corrected as follows:
1.
To be added
a)
Investment deductions, special depreciation or increased dislocations, valuation surcharges, tax-free allowances, and 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 a uniform distribution over the entire operating life of the company. The normal dislocations for wear and wear shall be used even if the tax balance is based on the residual value remaining after the use of the special depreciation or increased dislocations;
b)
Dislocations on goodwill or on company-value-related economic goods;
c)
one-off loss of disposal and exceptional expenses;
d)
investment allowances not included in the profit, in so far as further investment-eligible investments can be expected to the same extent in the future;
e)
the cost of income tax (corporation tax, surcharge tax and trade tax);
f)
Expenses incurred in connection with assets within the meaning of Section 200 (2) and (4), and losses taken from participations within the meaning of Section 200 (2) to (4);
2.
are to be withdrawn
a)
untaxable amounts of untaxable reserves as well as profits arising from the application of Section 6 (1) No. 1 sentence 4 and No. 2 sentence 3 of the Income Tax Act;
b)
single capital gains as well as extraordinary returns;
c)
investment allowances contained in the profit, in so far as further investment-eligible investments cannot be expected to the same extent in the future;
d)
an adequate wage, provided that no such wage has been taken into account in the previous income 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 the fictitious wage costs for family members of the owner who have so far been paid for
e)
Income from the refund of income taxes (corporation tax, surcharge taxes and trade tax);
f)
Income in connection with assets within the meaning of Section 200 (2) to (4);
3.
To be added or deducted are also other economically unfounded impairment or increases with influence on the annual income to be sustainably achieved in the future and with corporate legal reference, insofar as they are not according to the Points 1 and 2 have been taken into account.
(2) In the cases of Section 4 (3) of the Income Tax Act, the surplus of operating income over operating expenses is to be assumed. Paragraph 1, second sentence, No 1 to 3 shall apply. (3) In order to reduce the income tax burden, a positive operating result under paragraph 1 or paragraph 2 shall be reduced by 30 per cent. Unofficial table of contents

Section 203 Capitalisation Factor

(1) The capitalization interest rate to be applied in this process is composed of a base interest rate and a surcharge of 4.5%. (2) The base interest rate is 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 reciprocal of the capitalization interest rate.

Part Three
Final provisions

Unofficial table of contents

Section 204 Notice

The Federal Ministry of Finance is authorized to make known the texts of this Act and the legal regulations enacted in accordance with this Act, in the version in force in each case, in a numbered manner. Unofficial table of contents

Section 205 Application requirements

(1) This Act, as amended by Article 7 of the Law of 1 November 2011 (BGBl. 2) Insofar as § § 40, 41, 44, 55 and 125 contain amounts in German Mark, these shall be considered as calculation variables after 31 December 2001. (3) § 145 (3) sentence 1 and 4, § § § 145 (3) sentence 1 and 4, § § § 145 (3) sentence 1 and 4, § § § 145 (3) 166, paragraph 2, point 1, § 179 sentence 4 and § 192 sentence 2, as amended by Article 10 of the Law of 7 December 2011 (BGBl. (4) Annex 1, Annex 19 and Part II of Annex 24, as amended by Article 10 of the Law of 7 December 2011 (BGBl.). I p. 2592) are to be applied at valuation days after 31 December 2011. (5) § 11 (4), as amended by Article 3 of the Law of 18 December 2013 (BGBl. (6) § 48a as amended by Article 20 of the Law of 26 June 2013 (BGBl.). I p. 1809) is to be applied on valuation dates from 1 January 2014. (7) § 26 in the version of Article 6 of the Law of 18 July 2014 (BGBl. I p. 1042) shall be applied on valuation dates from 1 August 2001, to the extent that notice of detention is not yet fined. Unofficial table of contents

Appendix 1 (to § 51)
Conversion key for livestock units in livestock units according to the feed requirement

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

Animal species 1 animal
Alpacas 0.08 VE
Damanimals
Dams under 1 year 0.04 VE
Damanimals 1 year and older 0.08 VE
Poultry
Laying hens (including a normal rearing to supplement the stock) 0.02 VE
Laying hens from bought young henchmen 0.0183 VE
Breeding pute, -ducks, -geese 0.04 VE
Rabbits
Breeding and Angorakaninchen 0.025 VE
Lamas 0.1 VE
Horses
Horses under 3 years old and small horses 0.7 VE
Horses 3 years and over 1.1 VE
Cattle cattle
Calves and young cattle under 1 year (including fattening calves, starter calves and predaters) 0.3 VE
Jungvieh 1 to 2 years old 0.7 VE
Heifers (older than 2 years) 1 VE
Fattening animals (mastdurance less than 1 year) 1 VE
Cows (including mother and amme cows with the associated suction calves) 1 VE
Breeding bulls, Zugochsen 1.2 VE
Sheep
Sheep under 1 year including mast lamb 0.05 VE
Sheep 1 year and over 0.1 VE
Pigs
Breeding pigs (including young breeding pigs over approximately 90 kg) 0.33 VE
Bouquet
Breeding animals 14 months and older 0.32 VE
Young animals/Masttiere under 14 months 0.25 VE
Goats 0.08 VE
Poultry
Young mash chickens (up to 6 passes per year-heavy animals) 0.0017 VE
(more than 6 passes per year-light animals) 0.0013 VE
Young henchmen 0.0017 VE
Mastents 0.0033 VE
Mastents in the rearing phase 0.0011 VE
Mastents in the mastphase 0.0022 VE
Mastputen from self-produced young puts 0.0067 VE
Mastputen from bought young puts 0.005 VE
Young puts (up to about 8 weeks) 0.0017 VE
Mastgeese 0.0067 VE
Rabbits
Mastrabbits 0.0025 VE
Cattle cattle
Mastanimals (Mastdauer 1 year and more) 1 VE
Pigs
Light piglets (up to about 12 kg) 0.01 VE
Piglets (about 12 to about 20 kg) 0.02 VE
Heavy piglets and light runners (more than about 20 to about 30 kg) 0.04 VE
Runners (over about 30 to about 45 kg) 0.06 VE
Heavy runners (about 45 to about 60 kg) 0.08 VE
Mastschweine 0.16 VE
Virgin pigs up to about 90 kg 0.12 VE

Footnote

(+ + + Appendix 1: For use, see Section 205 (4) + + +) Unofficial table of contents

Appendix 2 Groups of the branches of the animal population by area dependence

(Fundstelle: BGBl. I 1991, 263)
1. More area-dependent branches of the animal stock
horse-keeping,
horse breeding,
Sheep farming,
Sheep farming,
Beef cattle breeding,
dairy farming,
Rindviehmast.
2. Less area-dependent branches of livestock
Pig farming,
Pig fattening,
Chicken breeding,
Duck rearing,
Goose breeding,
Putenaring,
Legehennenhaltung,
Junghühnermast,
duck mast,
Goosemast,
Putenmast.
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Annex 3 Housing land
Duplicates

(Fundstelle des Originaltextes: BGBl. I 1991, 264)

A.
in the case of solid buildings with brickwork made of bricks, natural stones, limestone sandstones, alluvial stones or similar stones, as well as in steel and reinforced concrete structures, except in the case of buildings which are covered by B
Community size classes
up 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
Old buildings
Before 1895 7.2 6.9 5.8 5.8 5.7 5.5 5.4 5.3
1895 to 1899 7.4 7.1 6.0 5.9 5.8 5.7 5.5 5.4
1900 to 1904 7.8 7.5 6.2 6.2 6.0 5.9 5.7 5.6
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
New buildings
1. 4.1924 to 31.12.1934 9.8 9.5 8.3 8.2 8.0 7.8 7.7 7.5
1. 1.1935 to 20. 6.1948 10.2 9.8 8.6 8.4 8.2 8.0 7.9 7.7
Post-war buildings
after the
20. 6.1948 9.8 9.7 9.5 9.2 9.0 9.0 9.0 9.1
B.
for wooden timbered buildings with brick lining, buildings made of large-format pumice concrete slabs or similar boards as well as other single-storey massive buildings in lightweight construction
Old buildings
before 1908 6.6 6.3 5.3 5.4 5.3 5.2 5.1 5.0
1908 to 1915 6.9 6.6 5.6 5.6 5.5 5.4 5.3 5.1
1916 to 31.3.1924 7.7 7.4 6.1 6.1 6.0 5.8 5.7 5.5
New buildings
1. 4.1924 to 31.12.1934 9.0 8.7 7.7 7.6 7.5 7.3 7.2 7.0
1. 1.1935 to 20. 6.1948 9.6 9.3 8.2 8.0 7.8 7.7 7.5 7.4
Post-war buildings
after the
20. 6.1948 9.5 9.4 9.2 8.9 8.7 8.7 8.7 8.8
C.
for timber frame structures with clay excavation and particularly durable timber structures with solid foundations
Old buildings
before the
1. 4.1924 5.7 5.5 4.7 4.9 4.8 4.7 4.6 4.5
New buildings
1. 4.1924 to 31.12.1934 7.3 7.0 6.4 6.4 6.3 6.2 6.1 6.0
1. 1.1935 to 20. 6.1948 8.5 8.2 7.3 7.2 7.1 7.0 6.8 6.7
Post-war buildings
after the
20. 6.1948 8.9 8.7 8.6 8.3 8.1 8.1 8.1 8.3
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Annex 4 mixed-use plots with a commercial share of the annual gross rent of up to 50%.
Duplicates

(Fundstelle des Originaltextes: BGBl. I 1991, 265)

A.
in the case of solid buildings with brickwork made of bricks, natural stones, limestone sandstones, alluvial stones or similar stones, as well as in steel and reinforced concrete structures, except in the case of buildings which are covered by B
Community size classes
up 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
Old buildings
Before 1895 7.6 7.3 6.4 6.4 6.1 6.0 5.9 6.1
1895 to 1899 7.8 7.6 6.6 6.5 6.3 6.2 6.0 6.3
1900 to 1904 8.2 7.9 6.9 6.8 6.5 6.4 6.3 6.4
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
New buildings
1. 4.1924 to 31.12.1934 10.2 9.6 8.4 8.1 8.0 7.8 7.7 7.8
1. 1.1935 to 20. 6.1948 10.5 9.8 8.6 8.3 8.2 8.0 7.9 7.9
Post-war buildings
after the
20. 6.1948 9.9 9.6 9.2 9.1 9.0 9.0 9.0 9.0
B.
for wooden timbered buildings with brick lining, buildings made of large-format pumice concrete slabs or similar boards as well as other single-storey massive buildings in lightweight construction
Old buildings
before 1908 7.0 6.7 5.9 6.0 5.7 5.6 5.5 5.8
1908 to 1915 7.3 7.0 6.2 6.2 5.9 5.8 5.7 6.0
1916 to 31.3.1924 8.1 7.8 6.8 6.7 6.4 6.3 6.2 6.4
New buildings
1. 4.1924 to 31.12.1934 9.3 8.8 7.7 7.6 7.5 7.3 7.2 7.3
1. 1.1935 to 20. 6.1948 9.9 9.3 8.2 8.0 7.8 7.7 7.5 7.6
Post-war buildings
after the
20. 6.1948 9.6 9.3 9.0 8.9 8.7 8.7 8.7 8.8
C.
for timber frame structures with clay excavation and particularly durable timber structures with solid foundations
Old buildings
before the
1. 4.1924 6.1 5.9 5.2 5.4 5.2 5.1 5.0 5.4
New buildings
1. 4.1924 to 31.12.1934 7.7 7.2 6.4 6.5 6.4 6.3 6.1 6.4
1. 1.1935 to 20. 6.1948 8.8 8.3 7.3 7.3 7.1 7.0 6.9 7.1
Post-war buildings
after the
20. 6.1948 9.0 8.7 8.4 8.4 8.2 8.2 8.2 8.4
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Annex 5 mixed-use land with a commercial share of the annual gross rent of more than 50%.
Duplicates

(Fundstelle: BGBl. I 1991, 266)
A. in the case of solid buildings with brickwork made of bricks, natural stones, limestone sandstones, alluvial stones or similar stones, as well as in steel and reinforced concrete structures, except in the case of buildings which are covered by B
Community size classes
up 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 More than 500,000 inhabitants
Old buildings
Before 1895 7.6 7.2 6.4 6.6 6.4 6.4 6.4 6.4
1895 to 1899 7.8 7.4 6.6 6.8 6.5 6.5 6.5 6.5
1900 to 1904 8.2 7.8 6.8 7.0 6.7 6.7 6.7 6.7
1905 to 1915 8.6 8.2 7.1 7.2 7.0 7.0 7.0 7.0
1916 to 31.3.1924 9.0 8.6 7.4 7.5 7.2 7.2 7.2 7.2
New buildings
1. 4.1924 to 31.12.1934 9.7 9.1 8.0 8.1 7.9 7.9 7.9 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
Post-war buildings
after the 20. 6.1948 9.6 9.3 8.9 8.9 8.7 8.8 8.8 8.8
B. for wooden timbered buildings with brick lining, buildings made of large-format pumice concrete slabs or similar boards as well as other single-storey massive buildings in lightweight construction
Old buildings
before 1908 7.0 6.7 6.0 6.3 6.1 6.1 6.1 6.1
1908 to 1915 7.3 7.0 6.2 6.5 6.2 6.2 6.2 6.2
1916 to 31.3.1924 8.1 7.7 6.7 6.9 6.7 6.7 6.7 6.7
New buildings
1. 4.1924 to 31.12.1934 9.0 8.4 7.5 7.6 7.5 7.5 7.5 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
Post-war 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 timber structures with solid foundations
Old buildings
before 1. 4.1924 6.2 5.9 5.5 5.8 5.6 5.6 5.6 5.6
New buildings
1. 4.1924 to 31.12.1934 7.4 7.0 6.4 6.7 6.5 6.5 6.5 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
Post-war buildings
after the 20. 6.1948 8.8 8.5 8.1 8.2 8.1 8.2 8.2 8.2
Unofficial table of contents

Annex 6 Business premises
Duplicates

(Fundstelle des Originaltextes: BGBl. I 1991, 267)

A.
in the case of solid buildings with brickwork made of bricks, natural stones, limestone sandstones, alluvial stones or similar stones, as well as in steel and reinforced concrete structures, except in the case of buildings which are covered by B
Community 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
Old buildings
Before 1895 7.8 7.5 6.7 6.9 6.8 6.8 6.8 6.8
1895 to 1899 8.0 7.7 6.9 7.0 7.0 7.0 7.0 7.0
1900 to 1904 8.3 7.9 7.1 7.2 7.1 7.1 7.1 7.1
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
New buildings
1. 4.1924 to 31.12.1934 9.4 9.0 8.0 8.0 8.0 8.0 8.0 8.0
1. 1.1935 to 20. 6.1948 9.6 9.2 8.1 8.2 8.1 8.1 8.1 8.1
Post-war buildings
after the
20. 6.1948 9.4 9.2 9.0 9.0 8.9 8.9 8.9 8.9
B.
for wooden timbered buildings with brick lining, buildings made of large-format pumice concrete slabs or similar boards as well as other single-storey massive buildings in lightweight construction
Old buildings
before 1908 7.3 7.0 6.3 6.5 6.5 6.5 6.5 6.5
1908 to 1915 7.6 7.2 6.5 6.7 6.7 6.7 6.7 6.7
1916 to 31.3.1924 8.2 7.8 7.0 7.2 7.1 7.1 7.1 7.1
New buildings
1. 4.1924 to 31.12.1934 8.8 8.4 7.5 7.6 7.6 7.6 7.6 7.6
1. 1.1935 to 20. 6.1948 9.2 8.8 7.8 7.9 7.8 7.8 7.8 7.8
Post-war buildings
after the
20. 6.1948 9.1 9.0 8.7 8.8 8.7 8.7 8.7 8.7
C.
for timber frame structures with clay excavation and particularly durable timber structures with solid foundations
Old buildings
before the
1. 4.1924 6.6 6.3 5.7 6.0 6.1 6.1 6.1 6.1
New buildings
1. 4.1924 to 31.12.1934 7.5 7.2 6.5 6.7 6.8 6.8 6.8 6.8
1. 1.1935 to 20. 6.1948 8.4 8.0 7.2 7.3 7.3 7.3 7.3 7.3
Post-war buildings
after the
20. 6.1948 8.7 8.6 8.3 8.4 8.3 8.3 8.4 8.4
Unofficial table of contents

Annex 7 Detached houses
Duplicates

(Fundstelle: BGBl. I 1991, 268)
A. in the case of solid buildings with brickwork made of bricks, natural stones, limestone sandstones, alluvial stones or similar stones, as well as in steel and reinforced concrete structures, except in the case of buildings which are covered by B
Community size classes
up 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 More than 500,000 inhabitants
Old buildings
Before 1895 9.5 9.0 7.7 7.4 7.8 7.8 7.8 7.8
1895 to 1899 9.8 9.3 7.9 7.6 8.0 8.0 8.0 8.0
1900 to 1904 10.3 9.8 8.3 7.9 8.2 8.2 8.2 8.2
1905 to 1915 11.0 10.4 8.7 8.4 8.6 8.6 8.6 8.6
1916 to 31.3.1924 11.6 11.0 9.1 8.8 8.9 8.9 8.9 8.9
New buildings
1. 4.1924 to 31.12.1934 13.1 12.4 10.6 10.2 10.2 10.2 10.2 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
Post-war buildings
after the 20. 6.1948 13.0 12.4 12.0 11.8 11.8 11.8 11.8 11.9
B. for wooden timbered buildings with brick lining, buildings made of large-format pumice concrete slabs or similar boards as well as other single-storey massive buildings in lightweight construction
Old buildings
before 1908 8.7 8.3 7.1 6.8 7.3 7.3 7.3 7.3
1908 to 1915 9.1 8.7 7.4 7.1 7.6 7.6 7.6 7.6
1916 to 31.3.1924 10.2 9.6 8.1 7.8 8.1 8.1 8.1 8.1
New buildings
1. 4.1924 to 31.12.1934 11.9 11.3 9.7 9.4 9.4 9.4 9.4 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
Post-war 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 timber structures with solid foundations
Old buildings
before 1. 4.1924 7.7 7.3 6.3 6.1 6.7 6.7 6.7 6.7
New buildings
1. 4.1924 to 31.12.1934 9.6 9.1 8.0 7.7 8.0 8.0 8.0 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
Post-war buildings
after the 20. 6.1948 11.5 10.9 10.6 10.6 10.6 10.6 10.6 10.8
Unofficial table of contents

Annex 8 Two-family houses
Duplicates

(Fundstelle: BGBl. I 1991, 269)
A. in the case of solid buildings with brickwork made of bricks, natural stones, limestone sandstones, alluvial stones or similar stones, as well as in steel and reinforced concrete structures, except in the case of buildings which are covered by B
Community size classes
up 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 More than 500,000 inhabitants
Old buildings
Before 1895 8.6 8.1 6.9 6.7 7.0 6.8 6.8 6.8
1895 to 1899 8.8 8.4 7.1 6.9 7.1 7.0 7.0 7.0
1900 to 1904 9.3 8.8 7.4 7.1 7.4 7.2 7.2 7.2
1905 to 1915 9.8 9.3 7.8 7.5 7.7 7.5 7.5 7.5
1916 to 31.3.1924 10.3 9.7 8.2 7.8 8.0 7.8 7.8 7.8
New buildings
1. 4.1924 to 31.12.1934 11.6 11.0 9.5 9.1 9.0 9.0 9.0 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
Post-war buildings
after the 20. 6.1948 11.4 11.0 10.6 10.5 10.5 10.5 10.5 10.5
B. for wooden timbered buildings with brick lining, buildings made of large-format pumice concrete slabs or similar boards as well as other single-storey massive buildings in lightweight construction
Old buildings
before 1908 7.9 7.5 6.4 6.2 6.6 6.5 6.5 6.5
1908 to 1915 8.3 7.8 6.7 6.4 6.8 6.7 6.7 6.7
1916 to 31.3.1924 9.1 8.6 7.3 7.0 7.3 7.1 7.1 7.1
New buildings
1. 4.1924 to 31.12.1934 10.6 10.1 8.7 8.4 8.5 8.5 8.5 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
Post-war 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 timber structures with solid foundations
Old buildings
before 1. 4.1924 7.0 6.7 5.8 5.6 6.1 6.0 6.0 6.0
New buildings
1. 4.1924 to 31.12.1934 8.7 8.3 7.3 7.0 7.3 7.3 7.3 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
Post-war buildings
after the 20. 6.1948 10.2 9.8 9.5 9.5 9.5 9.5 9.5 9.7
Unofficial table of contents

Appendix 9 (omitted)

Unofficial table of contents

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

(Fundstelle: BGBl. I 1992, 1860 u. 1861;
as regards the individual amendments, see Footnote)

The capital value has been calculated taking into account interim interest rates and interest rate interest rates at 5.5 per cent. It is the mean value between the capital value for annual, annual, and annual, cash-by-payment methods.

Runtime
in years
Capital Value
1 0.974
2 1.897
3 2,772
4 3,602
5 4,388
6 5.133
7 5,839
8 6,509
9 7,143
10 7,745
11 8,315
12 8,856
13 9,368
14 9,853
15 10.314
16 10,750
17 11,163
18 11,555
19 11,927
20 12,279
21 12.613
22 12,929
23 13,229
24 13,513
25 13,783
26 14,038
27 14,280
28 14,510
29 14,727
30 14,933
31 15,129
32 15,314
33 15,490
34 15,656
35 15,814
36 15,963
37 16,105
38 16,239
39 16,367
40 16,487
41 16,602
42 16,710
43 16,813
44 16,910
45 17,003
46 17,090
47 17,173
48 17,252
49 17,326
50 17,397
51 17,464
52 17,528
53 17,588
54 17,645
55 17,699
56 17,750
57 17,799
58 17,845
59 17,888
60 17,930
61 17,969
62 18,006
63 18,041
64 18,075
65 18,106
66 18,136
67 18,165
68 18,192
69 18,217
70 18,242
71 18,264
72 18,286
73 18,307
74 18,326
75 18,345
76 18,362
77 18,379
78 18,395
79 18,410
80 18,424
81 18,437
82 18,450
83 18,462
84 18,474
85 18,485
86 18,495
87 18,505
88 18,514
89 18,523
90 18,531
91 18,539
92 18,546
93 18,553
94 18,560
95 18,566
96 18,572
97 18,578
98 18,583
99 18,589
100 18,593
101 18,598
more than 101 18,600

Footnote

(+ + + Appendix 9a F. 1993-09-13: For the first application, see: Section 124 (7) F. from 1993-09-13 + + +) Unofficial table of contents

Annexes 10 to 13 (omitted)

Unofficial table of contents

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

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









123456 Region Land/Reg.District Usage Type Operating mode size Net profit EUR/ha UAA Lease Price EUR/ha LFValue for the Stocking capital EUR/ha UAA
Schleswig-
Holstein
Agriculture Small enterprises 0 to less than 40 ESU -428 240 129
Medium-sized enterprises 40 to 100 EGE -19 286 90
Large enterprises over 100 EGE 124 338 78
Dairy cattle Small enterprises 0 to less than 40 ESU -572 161 241
Medium-sized enterprises 40 to 100 EGE -98 201 238
Large enterprises over 100 EGE 143 235 203
Other
Fodder
Small enterprises 0 to less than 40 ESU -535 122 160
Medium-sized enterprises 40 to 100 EGE -143 162 142
Large enterprises over 100 EGE 73 250 152
Veredlung Small enterprises 0 to less than 40 ESU -917 338 343
Medium-sized enterprises 40 to 100 EGE -124 388 358
Large enterprises over 100 EGE 224 389 313
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -586 201 161
Medium-sized enterprises 40 to 100 EGE -169 245 150
Large enterprises over 100 EGE 77 301 148
Vieh collective Small enterprises 0 to less than 40 ESU -833 214 188
Medium-sized enterprises 40 to 100 EGE -253 263 222
Large enterprises over 100 EGE 66 348 238
Plants and livestock groups Small enterprises 0 to less than 40 ESU -648 202 169
Medium-sized enterprises 40 to 100 EGE -136 243 172
Large enterprises over 100 EGE 68 302 153
Braunschweig Agriculture Small enterprises 0 to less than 40 ESU -456 226 121
Medium-sized enterprises 40 to 100 EGE -20 270 84
Large enterprises over 100 EGE 116 318 72
Dairy cattle Small enterprises 0 to less than 40 ESU -564 164 244
Medium-sized enterprises 40 to 100 EGE -96 203 241
Large enterprises over 100 EGE 144 238 205
Other
Fodder
Small enterprises 0 to less than 40 ESU -532 122 161
Medium-sized enterprises 40 to 100 EGE -143 162 143
Large enterprises over 100 EGE 73 250 152
Veredlung Small enterprises 0 to less than 40 ESU -1 001 312 315
Medium-sized enterprises 40 to 100 EGE -136 354 326
Large enterprises over 100 EGE 206 359 287
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -617 190 153
Medium-sized enterprises 40 to 100 EGE -176 234 144
Large enterprises over 100 EGE 74 288 141
Vieh collective Small enterprises 0 to less than 40 ESU -868 205 180
Medium-sized enterprises 40 to 100 EGE -268 249 209
Large enterprises over 100 EGE 62 330 224
Plants and livestock groups Small enterprises 0 to less than 40 ESU -687 190 160
Medium-sized enterprises 40 to 100 EGE -146 227 160
Large enterprises over 100 EGE 64 281 142
Hanover Agriculture Small enterprises 0 to less than 40 ESU -461 224 119
Medium-sized enterprises 40 to 100 EGE -21 268 83
Large enterprises over 100 EGE 114 315 71
Dairy cattle Small enterprises 0 to less than 40 ESU -565 163 244
Medium-sized enterprises 40 to 100 EGE -97 203 240
Large enterprises over 100 EGE 144 237 205
Other
Fodder
Small enterprises 0 to less than 40 ESU -534 122 160
Medium-sized enterprises 40 to 100 EGE -143 161 142
Large enterprises over 100 EGE 73 249 152
Veredlung Small enterprises 0 to less than 40 ESU -1 006 310 313
Medium-sized enterprises 40 to 100 EGE -137 352 325
Large enterprises over 100 EGE 205 357 286
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -622 189 152
Medium-sized enterprises 40 to 100 EGE -178 234 143
Large enterprises over 100 EGE 73 286 140
Vieh collective Small enterprises 0 to less than 40 ESU -872 204 179
Medium-sized enterprises 40 to 100 EGE -269 248 208
Large enterprises over 100 EGE 62 328 223
Plants and livestock groups Small enterprises 0 to less than 40 ESU -691 189 159
Medium-sized enterprises 40 to 100 EGE -147 226 159
Large enterprises over 100 EGE 63 279 141
Lüneburg Agriculture Small enterprises 0 to less than 40 ESU -478 216 115
Medium-sized enterprises 40 to 100 EGE -21 258 80
Large enterprises over 100 EGE 110 304 69
Dairy cattle Small enterprises 0 to less than 40 ESU -578 160 238
Medium-sized enterprises 40 to 100 EGE -99 198 234
Large enterprises over 100 EGE 140 231 199
Other
Fodder
Small enterprises 0 to less than 40 ESU -536 121 160
Medium-sized enterprises 40 to 100 EGE -145 160 141
Large enterprises over 100 EGE 72 245 150
Veredlung Small enterprises 0 to less than 40 ESU -1 011 309 311
Medium-sized enterprises 40 to 100 EGE -138 350 323
Large enterprises over 100 EGE 204 355 284
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -632 186 149
Medium-sized enterprises 40 to 100 EGE -181 230 140
Large enterprises over 100 EGE 72 281 138
Vieh collective Small enterprises 0 to less than 40 ESU -880 202 178
Medium-sized enterprises 40 to 100 EGE -272 246 206
Large enterprises over 100 EGE 61 325 221
Plants and livestock groups Small enterprises 0 to less than 40 ESU -699 187 157
Medium-sized enterprises 40 to 100 EGE -149 222 156
Large enterprises over 100 EGE 62 275 139
Weser-Ems Agriculture Small enterprises 0 to less than 40 ESU -476 217 116
Medium-sized enterprises 40 to 100 EGE -21 261 81
Large enterprises over 100 EGE 113 315 71
Dairy cattle Small enterprises 0 to less than 40 ESU -577 160 239
Medium-sized enterprises 40 to 100 EGE -99 198 235
Large enterprises over 100 EGE 140 232 200
Other
Fodder
Small enterprises 0 to less than 40 ESU -540 120 158
Medium-sized enterprises 40 to 100 EGE -145 159 140
Large enterprises over 100 EGE 72 245 149
Veredlung Small enterprises 0 to less than 40 ESU -966 323 326
Medium-sized enterprises 40 to 100 EGE -131 367 339
Large enterprises over 100 EGE 213 372 298
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -622 190 152
Medium-sized enterprises 40 to 100 EGE -178 233 143
Large enterprises over 100 EGE 74 288 142
Vieh collective Small enterprises 0 to less than 40 ESU -862 207 181
Medium-sized enterprises 40 to 100 EGE -264 253 213
Large enterprises over 100 EGE 63 335 228
Plants and livestock groups Small enterprises 0 to less than 40 ESU -684 192 160
Medium-sized enterprises 40 to 100 EGE -144 230 162
Large enterprises over 100 EGE 64 286 144
Düsseldorf Agriculture Small enterprises 0 to less than 40 ESU -443 233 124
Medium-sized enterprises 40 to 100 EGE -20 281 87
Large enterprises over 100 EGE 123 338 77
Dairy cattle Small enterprises 0 to less than 40 ESU -548 169 251
Medium-sized enterprises 40 to 100 EGE -94 209 247
Large enterprises over 100 EGE 147 244 210
Other
Fodder
Small enterprises 0 to less than 40 ESU -492 132 174
Medium-sized enterprises 40 to 100 EGE -131 176 155
Large enterprises over 100 EGE 79 268 165
Veredlung Small enterprises 0 to less than 40 ESU -964 323 327
Medium-sized enterprises 40 to 100 EGE -131 368 340
Large enterprises over 100 EGE 214 373 299
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -593 198 159
Medium-sized enterprises 40 to 100 EGE -171 242 148
Large enterprises over 100 EGE 77 301 149
Vieh collective Small enterprises 0 to less than 40 ESU -824 215 190
Medium-sized enterprises 40 to 100 EGE -256 261 219
Large enterprises over 100 EGE 65 345 235
Plants and livestock groups Small enterprises 0 to less than 40 ESU -658 199 167
Medium-sized enterprises 40 to 100 EGE -140 237 167
Large enterprises over 100 EGE 66 294 149
Cologne Agriculture Small enterprises 0 to less than 40 ESU -432 239 127
Medium-sized enterprises 40 to 100 EGE -19 288 90
Large enterprises over 100 EGE 127 348 80
Dairy cattle Small enterprises 0 to less than 40 ESU -566 163 243
Medium-sized enterprises 40 to 100 EGE -97 202 239
Large enterprises over 100 EGE 142 235 203
Other
Fodder
Small enterprises 0 to less than 40 ESU -493 132 174
Medium-sized enterprises 40 to 100 EGE -132 174 154
Large enterprises over 100 EGE 78 264 163
Veredlung Small enterprises 0 to less than 40 ESU -962 324 327
Medium-sized enterprises 40 to 100 EGE -131 369 340
Large enterprises over 100 EGE 215 374 300
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -586 200 161
Medium-sized enterprises 40 to 100 EGE -169 244 150
Large enterprises over 100 EGE 79 305 151
Vieh collective Small enterprises 0 to less than 40 ESU -829 214 189
Medium-sized enterprises 40 to 100 EGE -257 259 218
Large enterprises over 100 EGE 65 343 234
Plants and livestock groups Small enterprises 0 to less than 40 ESU -655 200 167
Medium-sized enterprises 40 to 100 EGE -139 238 168
Large enterprises over 100 EGE 67 296 149
Münster Agriculture Small enterprises 0 to less than 40 ESU -460 223 120
Medium-sized enterprises 40 to 100 EGE -21 264 83
Large enterprises over 100 EGE 113 309 70
Dairy cattle Small enterprises 0 to less than 40 ESU -554 167 249
Medium-sized enterprises 40 to 100 EGE -95 206 244
Large enterprises over 100 EGE 145 240 207
Other
Fodder
Small enterprises 0 to less than 40 ESU -493 132 174
Medium-sized enterprises 40 to 100 EGE -132 174 154
Large enterprises over 100 EGE 79 265 163
Veredlung Small enterprises 0 to less than 40 ESU -1 014 308 310
Medium-sized enterprises 40 to 100 EGE -138 349 322
Large enterprises over 100 EGE 203 354 284
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -613 191 154
Medium-sized enterprises 40 to 100 EGE -177 234 143
Large enterprises over 100 EGE 73 285 139
Vieh collective Small enterprises 0 to less than 40 ESU -848 208 184
Medium-sized enterprises 40 to 100 EGE -266 251 211
Large enterprises over 100 EGE 62 332 226
Plants and livestock groups Small enterprises 0 to less than 40 ESU -680 192 161
Medium-sized enterprises 40 to 100 EGE -147 225 159
Large enterprises over 100 EGE 63 278 141
Detmold Agriculture Small enterprises 0 to less than 40 ESU -450 229 122
Medium-sized enterprises 40 to 100 EGE -20 274 85
Large enterprises over 100 EGE 117 321 73
Dairy cattle Small enterprises 0 to less than 40 ESU -552 167 250
Medium-sized enterprises 40 to 100 EGE -95 207 245
Large enterprises over 100 EGE 146 241 208
Other
Fodder
Small enterprises 0 to less than 40 ESU -493 132 174
Medium-sized enterprises 40 to 100 EGE -132 174 154
Large enterprises over 100 EGE 79 265 164
Veredlung Small enterprises 0 to less than 40 ESU -1 014 308 311
Medium-sized enterprises 40 to 100 EGE -138 349 322
Large enterprises over 100 EGE 204 355 284
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -607 192 155
Medium-sized enterprises 40 to 100 EGE -175 237 145
Large enterprises over 100 EGE 74 290 142
Vieh collective Small enterprises 0 to less than 40 ESU -847 209 185
Medium-sized enterprises 40 to 100 EGE -265 252 211
Large enterprises over 100 EGE 62 333 226
Plants and livestock groups Small enterprises 0 to less than 40 ESU -677 193 162
Medium-sized enterprises 40 to 100 EGE -146 227 160
Large enterprises over 100 EGE 64 281 143
Arnsberg Agriculture Small enterprises 0 to less than 40 ESU -439 235 126
Medium-sized enterprises 40 to 100 EGE -20 282 88
Large enterprises over 100 EGE 121 332 76
Dairy cattle Small enterprises 0 to less than 40 ESU -564 164 244
Medium-sized enterprises 40 to 100 EGE -97 202 240
Large enterprises over 100 EGE 143 235 204
Other
Fodder
Small enterprises 0 to less than 40 ESU -493 132 174
Medium-sized enterprises 40 to 100 EGE -132 174 154
Large enterprises over 100 EGE 78 263 163
Veredlung Small enterprises 0 to less than 40 ESU -1 013 308 311
Medium-sized enterprises 40 to 100 EGE -138 349 322
Large enterprises over 100 EGE 204 355 284
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -601 194 157
Medium-sized enterprises 40 to 100 EGE -173 239 147
Large enterprises over 100 EGE 75 294 144
Vieh collective Small enterprises 0 to less than 40 ESU -850 208 184
Medium-sized enterprises 40 to 100 EGE -266 251 210
Large enterprises over 100 EGE 62 331 226
Plants and livestock groups Small enterprises 0 to less than 40 ESU -674 194 163
Medium-sized enterprises 40 to 100 EGE -145 228 161
Large enterprises over 100 EGE 64 283 143
Darmstadt Agriculture Small enterprises 0 to less than 40 ESU -485 215 114
Medium-sized enterprises 40 to 100 EGE -21 261 80
Large enterprises over 100 EGE 113 318 71
Dairy cattle Small enterprises 0 to less than 40 ESU -607 152 227
Medium-sized enterprises 40 to 100 EGE -105 187 222
Large enterprises over 100 EGE 132 218 188
Other
Fodder
Small enterprises 0 to less than 40 ESU -537 121 159
Medium-sized enterprises 40 to 100 EGE -146 158 139
Large enterprises over 100 EGE 71 242 148
Veredlung Small enterprises 0 to less than 40 ESU -926 336 340
Medium-sized enterprises 40 to 100 EGE -125 385 355
Large enterprises over 100 EGE 223 387 310
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -617 193 153
Medium-sized enterprises 40 to 100 EGE -177 236 144
Large enterprises over 100 EGE 75 292 144
Vieh collective Small enterprises 0 to less than 40 ESU -850 210 184
Medium-sized enterprises 40 to 100 EGE -257 258 218
Large enterprises over 100 EGE 64 342 233
Plants and livestock groups Small enterprises 0 to less than 40 ESU -672 196 163
Medium-sized enterprises 40 to 100 EGE -141 236 166
Large enterprises over 100 EGE 65 293 146
Casting Agriculture Small enterprises 0 to less than 40 ESU -492 212 112
Medium-sized enterprises 40 to 100 EGE -22 256 78
Large enterprises over 100 EGE 106 301 66
Dairy cattle Small enterprises 0 to less than 40 ESU -591 156 233
Medium-sized enterprises 40 to 100 EGE -102 193 228
Large enterprises over 100 EGE 136 225 194
Other
Fodder
Small enterprises 0 to less than 40 ESU -535 122 160
Medium-sized enterprises 40 to 100 EGE -145 159 141
Large enterprises over 100 EGE 72 245 150
Veredlung Small enterprises 0 to less than 40 ESU -929 335 339
Medium-sized enterprises 40 to 100 EGE -125 384 354
Large enterprises over 100 EGE 221 384 309
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -624 191 151
Medium-sized enterprises 40 to 100 EGE -179 234 142
Large enterprises over 100 EGE 72 286 138
Vieh collective Small enterprises 0 to less than 40 ESU -846 211 185
Medium-sized enterprises 40 to 100 EGE -256 260 219
Large enterprises over 100 EGE 64 343 234
Plants and livestock groups Small enterprises 0 to less than 40 ESU -673 196 163
Medium-sized enterprises 40 to 100 EGE -142 235 165
Large enterprises over 100 EGE 65 290 145
Kassel Agriculture Small enterprises 0 to less than 40 ESU -488 213 113
Medium-sized enterprises 40 to 100 EGE -22 256 79
Large enterprises over 100 EGE 108 304 67
Dairy cattle Small enterprises 0 to less than 40 ESU -584 158 236
Medium-sized enterprises 40 to 100 EGE -100 195 231
Large enterprises over 100 EGE 138 228 197
Other
Fodder
Small enterprises 0 to less than 40 ESU -534 122 160
Medium-sized enterprises 40 to 100 EGE -144 160 141
Large enterprises over 100 EGE 72 247 151
Veredlung Small enterprises 0 to less than 40 ESU -928 335 339
Medium-sized enterprises 40 to 100 EGE -125 385 355
Large enterprises over 100 EGE 222 385 309
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -621 192 152
Medium-sized enterprises 40 to 100 EGE -178 235 142
Large enterprises over 100 EGE 73 287 139
Vieh collective Small enterprises 0 to less than 40 ESU -843 212 185
Medium-sized enterprises 40 to 100 EGE -255 260 219
Large enterprises over 100 EGE 65 344 235
Plants and livestock groups Small enterprises 0 to less than 40 ESU -671 196 163
Medium-sized enterprises 40 to 100 EGE -141 236 165
Large enterprises over 100 EGE 65 291 146
Rhineland-Palatinate Agriculture Small enterprises 0 to less than 40 ESU -501 208 110
Medium-sized enterprises 40 to 100 EGE -22 253 77
Large enterprises over 100 EGE 109 306 68
Dairy cattle Small enterprises 0 to less than 40 ESU -588 157 234
Medium-sized enterprises 40 to 100 EGE -101 194 229
Large enterprises over 100 EGE 136 226 195
Other
Fodder
Small enterprises 0 to less than 40 ESU -535 122 160
Medium-sized enterprises 40 to 100 EGE -145 159 141
Large enterprises over 100 EGE 72 244 149
Veredlung Small enterprises 0 to less than 40 ESU -1 003 311 314
Medium-sized enterprises 40 to 100 EGE -136 356 328
Large enterprises over 100 EGE 206 357 287
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -641 185 147
Medium-sized enterprises 40 to 100 EGE -182 229 139
Large enterprises over 100 EGE 72 282 138
Vieh collective Small enterprises 0 to less than 40 ESU -879 203 178
Medium-sized enterprises 40 to 100 EGE -269 247 208
Large enterprises over 100 EGE 61 326 222
Plants and livestock groups Small enterprises 0 to less than 40 ESU -703 187 156
Medium-sized enterprises 40 to 100 EGE -148 224 157
Large enterprises over 100 EGE 62 277 139
Stuttgart Agriculture Small enterprises 0 to less than 40 ESU -481 216 115
Medium-sized enterprises 40 to 100 EGE -21 261 80
Large enterprises over 100 EGE 107 302 67
Dairy cattle Small enterprises 0 to less than 40 ESU -567 163 243
Medium-sized enterprises 40 to 100 EGE -98 201 238
Large enterprises over 100 EGE 141 233 202
Other
Fodder
Small enterprises 0 to less than 40 ESU -501 130 171
Medium-sized enterprises 40 to 100 EGE -135 171 151
Large enterprises over 100 EGE 77 259 160
Veredlung Small enterprises 0 to less than 40 ESU -1 017 306 309
Medium-sized enterprises 40 to 100 EGE -138 350 323
Large enterprises over 100 EGE 203 352 282
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -628 187 150
Medium-sized enterprises 40 to 100 EGE -180 232 141
Large enterprises over 100 EGE 71 282 136
Vieh collective Small enterprises 0 to less than 40 ESU -858 206 182
Medium-sized enterprises 40 to 100 EGE -267 250 210
Large enterprises over 100 EGE 62 329 224
Plants and livestock groups Small enterprises 0 to less than 40 ESU -690 190 159
Medium-sized enterprises 40 to 100 EGE -148 224 158
Large enterprises over 100 EGE 62 276 139
Karlsruhe Agriculture Small enterprises 0 to less than 40 ESU -500 208 110
Medium-sized enterprises 40 to 100 EGE -22 250 77
Large enterprises over 100 EGE 103 290 64
Dairy cattle Small enterprises 0 to less than 40 ESU -577 160 239
Medium-sized enterprises 40 to 100 EGE -100 197 233
Large enterprises over 100 EGE 138 229 197
Other
Fodder
Small enterprises 0 to less than 40 ESU -503 129 170
Medium-sized enterprises 40 to 100 EGE -136 169 150
Large enterprises over 100 EGE 76 256 158
Veredlung Small enterprises 0 to less than 40 ESU -1 020 306 309
Medium-sized enterprises 40 to 100 EGE -138 349 322
Large enterprises over 100 EGE 202 351 282
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -638 185 148
Medium-sized enterprises 40 to 100 EGE -183 228 138
Large enterprises over 100 EGE 69 276 133
Vieh collective Small enterprises 0 to less than 40 ESU -864 205 181
Medium-sized enterprises 40 to 100 EGE -268 248 209
Large enterprises over 100 EGE 61 326 222
Plants and livestock groups Small enterprises 0 to less than 40 ESU -697 188 157
Medium-sized enterprises 40 to 100 EGE -150 222 156
Large enterprises over 100 EGE 61 272 137
Freiburg Agriculture Small enterprises 0 to less than 40 ESU -499 208 110
Medium-sized enterprises 40 to 100 EGE -22 251 77
Large enterprises over 100 EGE 105 295 65
Dairy cattle Small enterprises 0 to less than 40 ESU -586 157 235
Medium-sized enterprises 40 to 100 EGE -101 193 229
Large enterprises over 100 EGE 136 224 193
Other
Fodder
Small enterprises 0 to less than 40 ESU -503 129 170
Medium-sized enterprises 40 to 100 EGE -136 168 149
Large enterprises over 100 EGE 76 255 157
Veredlung Small enterprises 0 to less than 40 ESU -1 020 306 309
Medium-sized enterprises 40 to 100 EGE -138 349 322
Large enterprises over 100 EGE 202 351 282
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -637 185 148
Medium-sized enterprises 40 to 100 EGE -183 229 138
Large enterprises over 100 EGE 70 278 135
Vieh collective Small enterprises 0 to less than 40 ESU -867 204 180
Medium-sized enterprises 40 to 100 EGE -269 247 208
Large enterprises over 100 EGE 61 325 222
Plants and livestock groups Small enterprises 0 to less than 40 ESU -698 188 157
Medium-sized enterprises 40 to 100 EGE -150 222 155
Large enterprises over 100 EGE 61 273 137
Tübingen Agriculture Small enterprises 0 to less than 40 ESU -484 215 114
Medium-sized enterprises 40 to 100 EGE -22 258 79
Large enterprises over 100 EGE 106 298 66
Dairy cattle Small enterprises 0 to less than 40 ESU -559 165 246
Medium-sized enterprises 40 to 100 EGE -96 204 241
Large enterprises over 100 EGE 144 237 205
Other
Fodder
Small enterprises 0 to less than 40 ESU -499 130 172
Medium-sized enterprises 40 to 100 EGE -134 172 152
Large enterprises over 100 EGE 77 261 161
Veredlung Small enterprises 0 to less than 40 ESU -1 018 306 309
Medium-sized enterprises 40 to 100 EGE -138 350 323
Large enterprises over 100 EGE 202 352 282
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -630 187 150
Medium-sized enterprises 40 to 100 EGE -181 232 140
Large enterprises over 100 EGE 70 280 135
Vieh collective Small enterprises 0 to less than 40 ESU -855 207 183
Medium-sized enterprises 40 to 100 EGE -266 251 211
Large enterprises over 100 EGE 62 330 225
Plants and livestock groups Small enterprises 0 to less than 40 ESU -690 190 159
Medium-sized enterprises 40 to 100 EGE -148 224 157
Large enterprises over 100 EGE 62 276 139
Upper Bavaria Agriculture Small enterprises 0 to less than 40 ESU -476 220 116
Medium-sized enterprises 40 to 100 EGE -21 268 81
Large enterprises over 100 EGE 109 312 68
Dairy cattle Small enterprises 0 to less than 40 ESU -556 166 248
Medium-sized enterprises 40 to 100 EGE -96 205 243
Large enterprises over 100 EGE 144 239 206
Other
Fodder
Small enterprises 0 to less than 40 ESU -493 132 174
Medium-sized enterprises 40 to 100 EGE -132 174 154
Large enterprises over 100 EGE 79 266 164
Veredlung Small enterprises 0 to less than 40 ESU -942 330 334
Medium-sized enterprises 40 to 100 EGE -127 379 350
Large enterprises over 100 EGE 219 380 305
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -610 194 155
Medium-sized enterprises 40 to 100 EGE -176 240 144
Large enterprises over 100 EGE 73 292 140
Vieh collective Small enterprises 0 to less than 40 ESU -819 217 191
Medium-sized enterprises 40 to 100 EGE -251 265 223
Large enterprises over 100 EGE 66 349 238
Plants and livestock groups Small enterprises 0 to less than 40 ESU -660 200 166
Medium-sized enterprises 40 to 100 EGE -140 238 167
Large enterprises over 100 EGE 66 293 147
Niederbayern Agriculture Small enterprises 0 to less than 40 ESU -468 224 118
Medium-sized enterprises 40 to 100 EGE -21 273 83
Large enterprises over 100 EGE 112 320 70
Dairy cattle Small enterprises 0 to less than 40 ESU -564 163 244
Medium-sized enterprises 40 to 100 EGE -97 202 239
Large enterprises over 100 EGE 142 235 203
Other
Fodder
Small enterprises 0 to less than 40 ESU -493 132 174
Medium-sized enterprises 40 to 100 EGE -132 174 154
Large enterprises over 100 EGE 78 265 163
Veredlung Small enterprises 0 to less than 40 ESU -941 330 334
Medium-sized enterprises 40 to 100 EGE -127 380 350
Large enterprises over 100 EGE 219 380 305
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -606 195 156
Medium-sized enterprises 40 to 100 EGE -174 241 146
Large enterprises over 100 EGE 74 295 142
Vieh collective Small enterprises 0 to less than 40 ESU -821 216 191
Medium-sized enterprises 40 to 100 EGE -252 264 223
Large enterprises over 100 EGE 65 348 237
Plants and livestock groups Small enterprises 0 to less than 40 ESU -658 200 167
Medium-sized enterprises 40 to 100 EGE -139 239 168
Large enterprises over 100 EGE 66 295 148
Oberpfalz Agriculture Small enterprises 0 to less than 40 ESU -484 217 114
Medium-sized enterprises 40 to 100 EGE -21 265 80
Large enterprises over 100 EGE 108 309 67
Dairy cattle Small enterprises 0 to less than 40 ESU -563 164 245
Medium-sized enterprises 40 to 100 EGE -97 202 239
Large enterprises over 100 EGE 142 235 203
Other
Fodder
Small enterprises 0 to less than 40 ESU -495 131 173
Medium-sized enterprises 40 to 100 EGE -133 173 153
Large enterprises over 100 EGE 78 264 163
Veredlung Small enterprises 0 to less than 40 ESU -944 330 334
Medium-sized enterprises 40 to 100 EGE -127 379 349
Large enterprises over 100 EGE 218 379 304
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -615 193 153
Medium-sized enterprises 40 to 100 EGE -177 238 143
Large enterprises over 100 EGE 73 291 140
Vieh collective Small enterprises 0 to less than 40 ESU -823 216 190
Medium-sized enterprises 40 to 100 EGE -252 264 222
Large enterprises over 100 EGE 65 347 237
Plants and livestock groups Small enterprises 0 to less than 40 ESU -664 199 165
Medium-sized enterprises 40 to 100 EGE -141 237 166
Large enterprises over 100 EGE 65 292 146
Upper Franconia Agriculture Small enterprises 0 to less than 40 ESU -519 201 106
Medium-sized enterprises 40 to 100 EGE -23 242 74
Large enterprises over 100 EGE 100 286 63
Dairy cattle Small enterprises 0 to less than 40 ESU -556 166 248
Medium-sized enterprises 40 to 100 EGE -96 205 242
Large enterprises over 100 EGE 144 238 205
Other
Fodder
Small enterprises 0 to less than 40 ESU -496 131 172
Medium-sized enterprises 40 to 100 EGE -133 173 153
Large enterprises over 100 EGE 78 264 162
Veredlung Small enterprises 0 to less than 40 ESU -947 329 332
Medium-sized enterprises 40 to 100 EGE -128 377 348
Large enterprises over 100 EGE 217 377 303
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -631 188 150
Medium-sized enterprises 40 to 100 EGE -182 231 139
Large enterprises over 100 EGE 70 280 135
Vieh collective Small enterprises 0 to less than 40 ESU -824 215 190
Medium-sized enterprises 40 to 100 EGE -253 263 222
Large enterprises over 100 EGE 65 347 236
Plants and livestock groups Small enterprises 0 to less than 40 ESU -674 196 163
Medium-sized enterprises 40 to 100 EGE -143 233 163
Large enterprises over 100 EGE 64 286 144
Central Franconia Agriculture Small enterprises 0 to less than 40 ESU -507 207 109
Medium-sized enterprises 40 to 100 EGE -23 251 76
Large enterprises over 100 EGE 101 292 63
Dairy cattle Small enterprises 0 to less than 40 ESU -552 167 250
Medium-sized enterprises 40 to 100 EGE -95 207 244
Large enterprises over 100 EGE 145 241 207
Other
Fodder
Small enterprises 0 to less than 40 ESU -495 131 173
Medium-sized enterprises 40 to 100 EGE -133 173 153
Large enterprises over 100 EGE 78 265 163
Veredlung Small enterprises 0 to less than 40 ESU -946 329 333
Medium-sized enterprises 40 to 100 EGE -128 378 348
Large enterprises over 100 EGE 218 378 304
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -626 190 151
Medium-sized enterprises 40 to 100 EGE -180 234 141
Large enterprises over 100 EGE 71 283 136
Vieh collective Small enterprises 0 to less than 40 ESU -822 216 190
Medium-sized enterprises 40 to 100 EGE -252 264 222
Large enterprises over 100 EGE 65 348 237
Plants and livestock groups Small enterprises 0 to less than 40 ESU -671 197 163
Medium-sized enterprises 40 to 100 EGE -142 235 164
Large enterprises over 100 EGE 65 288 145
Unterfranken Agriculture Small enterprises 0 to less than 40 ESU -488 214 113
Medium-sized enterprises 40 to 100 EGE -22 258 79
Large enterprises over 100 EGE 105 300 66
Dairy cattle Small enterprises 0 to less than 40 ESU -549 168 251
Medium-sized enterprises 40 to 100 EGE -94 208 246
Large enterprises over 100 EGE 146 242 209
Other
Fodder
Small enterprises 0 to less than 40 ESU -494 132 173
Medium-sized enterprises 40 to 100 EGE -132 174 154
Large enterprises over 100 EGE 79 267 164
Veredlung Small enterprises 0 to less than 40 ESU -943 330 334
Medium-sized enterprises 40 to 100 EGE -127 379 349
Large enterprises over 100 EGE 218 379 304
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -616 192 153
Medium-sized enterprises 40 to 100 EGE -178 236 143
Large enterprises over 100 EGE 72 287 138
Vieh collective Small enterprises 0 to less than 40 ESU -818 217 191
Medium-sized enterprises 40 to 100 EGE -251 265 223
Large enterprises over 100 EGE 66 349 238
Plants and livestock groups Small enterprises 0 to less than 40 ESU -664 198 165
Medium-sized enterprises 40 to 100 EGE -141 237 166
Large enterprises over 100 EGE 65 291 146
Swabia Agriculture Small enterprises 0 to less than 40 ESU -466 224 118
Medium-sized enterprises 40 to 100 EGE -21 273 83
Large enterprises over 100 EGE 113 320 71
Dairy cattle Small enterprises 0 to less than 40 ESU -546 169 252
Medium-sized enterprises 40 to 100 EGE -94 210 248
Large enterprises over 100 EGE 148 244 211
Other
Fodder
Small enterprises 0 to less than 40 ESU -491 133 174
Medium-sized enterprises 40 to 100 EGE -131 176 156
Large enterprises over 100 EGE 79 269 165
Veredlung Small enterprises 0 to less than 40 ESU -941 330 335
Medium-sized enterprises 40 to 100 EGE -127 380 350
Large enterprises over 100 EGE 219 380 305
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -604 196 156
Medium-sized enterprises 40 to 100 EGE -174 242 146
Large enterprises over 100 EGE 74 296 143
Vieh collective Small enterprises 0 to less than 40 ESU -814 218 192
Medium-sized enterprises 40 to 100 EGE -250 266 224
Large enterprises over 100 EGE 66 351 239
Plants and livestock groups Small enterprises 0 to less than 40 ESU -656 201 167
Medium-sized enterprises 40 to 100 EGE -139 240 168
Large enterprises over 100 EGE 67 296 149
Saarland Agriculture Small enterprises 0 to less than 40 ESU -531 198 104
Medium-sized enterprises 40 to 100 EGE -24 240 73
Large enterprises over 100 EGE 98 284 61
Dairy cattle Small enterprises 0 to less than 40 ESU -589 157 234
Medium-sized enterprises 40 to 100 EGE -101 193 229
Large enterprises over 100 EGE 136 225 194
Other
Fodder
Small enterprises 0 to less than 40 ESU -538 121 159
Medium-sized enterprises 40 to 100 EGE -146 158 139
Large enterprises over 100 EGE 71 243 149
Veredlung Small enterprises 0 to less than 40 ESU -953 327 330
Medium-sized enterprises 40 to 100 EGE -129 375 345
Large enterprises over 100 EGE 216 375 301
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -648 185 146
Medium-sized enterprises 40 to 100 EGE -185 228 137
Large enterprises over 100 EGE 69 277 133
Vieh collective Small enterprises 0 to less than 40 ESU -860 208 182
Medium-sized enterprises 40 to 100 EGE -261 255 215
Large enterprises over 100 EGE 63 337 229
Plants and livestock groups Small enterprises 0 to less than 40 ESU -694 190 158
Medium-sized enterprises 40 to 100 EGE -146 229 160
Large enterprises over 100 EGE 63 281 141
Brandenburg Agriculture Small enterprises 0 to less than 40 ESU -566 88 97
Medium-sized enterprises 40 to 100 EGE -25 97 68
Large enterprises over 100 EGE 92 126 57
Dairy cattle Small enterprises 0 to less than 40 ESU -605 63 228
Medium-sized enterprises 40 to 100 EGE -104 74 223
Large enterprises over 100 EGE 133 97 190
Other
Fodder
Small enterprises 0 to less than 40 ESU -584 54 147
Medium-sized enterprises 40 to 100 EGE -160 44 127
Large enterprises over 100 EGE 66 51 137
Veredlung Small enterprises 0 to less than 40 ESU -926 92 340
Medium-sized enterprises 40 to 100 EGE -125 92 355
Large enterprises over 100 EGE 222 92 310
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -666 97 142
Medium-sized enterprises 40 to 100 EGE -189 81 134
Large enterprises over 100 EGE 68 104 131
Vieh collective Small enterprises 0 to less than 40 ESU -875 90 179
Medium-sized enterprises 40 to 100 EGE -261 34 214
Large enterprises over 100 EGE 63 86 230
Plants and livestock groups Small enterprises 0 to less than 40 ESU -704 59 156
Medium-sized enterprises 40 to 100 EGE -147 70 159
Large enterprises over 100 EGE 63 102 140
Mecklenburg-
Vorpommern
Agriculture Small enterprises 0 to less than 40 ESU -506 99 109
Medium-sized enterprises 40 to 100 EGE -23 111 76
Large enterprises over 100 EGE 102 146 64
Dairy cattle Small enterprises 0 to less than 40 ESU -601 64 229
Medium-sized enterprises 40 to 100 EGE -103 75 225
Large enterprises over 100 EGE 135 98 192
Other
Fodder
Small enterprises 0 to less than 40 ESU -569 54 150
Medium-sized enterprises 40 to 100 EGE -155 45 132
Large enterprises over 100 EGE 68 53 141
Veredlung Small enterprises 0 to less than 40 ESU -919 91 342
Medium-sized enterprises 40 to 100 EGE -124 91 358
Large enterprises over 100 EGE 223 91 312
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -635 100 148
Medium-sized enterprises 40 to 100 EGE -182 84 140
Large enterprises over 100 EGE 71 111 136
Vieh collective Small enterprises 0 to less than 40 ESU -862 91 181
Medium-sized enterprises 40 to 100 EGE -258 34 217
Large enterprises over 100 EGE 64 87 232
Plants and livestock groups Small enterprises 0 to less than 40 ESU -682 62 161
Medium-sized enterprises 40 to 100 EGE -143 74 164
Large enterprises over 100 EGE 65 108 144
Chemnitz Agriculture Small enterprises 0 to less than 40 ESU -475 105 116
Medium-sized enterprises 40 to 100 EGE -21 118 81
Large enterprises over 100 EGE 113 157 71
Dairy cattle Small enterprises 0 to less than 40 ESU -584 65 236
Medium-sized enterprises 40 to 100 EGE -100 76 232
Large enterprises over 100 EGE 138 100 197
Other
Fodder
Small enterprises 0 to less than 40 ESU -538 56 159
Medium-sized enterprises 40 to 100 EGE -145 47 141
Large enterprises over 100 EGE 72 56 150
Veredlung Small enterprises 0 to less than 40 ESU -887 96 355
Medium-sized enterprises 40 to 100 EGE -120 96 370
Large enterprises over 100 EGE 232 96 324
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -605 103 156
Medium-sized enterprises 40 to 100 EGE -174 86 146
Large enterprises over 100 EGE 76 116 145
Vieh collective Small enterprises 0 to less than 40 ESU -825 98 189
Medium-sized enterprises 40 to 100 EGE -249 35 225
Large enterprises over 100 EGE 67 90 242
Plants and livestock groups Small enterprises 0 to less than 40 ESU -654 66 168
Medium-sized enterprises 40 to 100 EGE -136 78 171
Large enterprises over 100 EGE 68 112 152
Dresden Agriculture Small enterprises 0 to less than 40 ESU -497 100 111
Medium-sized enterprises 40 to 100 EGE -22 112 78
Large enterprises over 100 EGE 107 148 67
Dairy cattle Small enterprises 0 to less than 40 ESU -583 65 236
Medium-sized enterprises 40 to 100 EGE -100 77 232
Large enterprises over 100 EGE 139 101 198
Other
Fodder
Small enterprises 0 to less than 40 ESU -543 56 158
Medium-sized enterprises 40 to 100 EGE -146 47 139
Large enterprises over 100 EGE 71 55 149
Veredlung Small enterprises 0 to less than 40 ESU -890 95 354
Medium-sized enterprises 40 to 100 EGE -121 95 369
Large enterprises over 100 EGE 231 95 323
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -618 101 153
Medium-sized enterprises 40 to 100 EGE -177 85 143
Large enterprises over 100 EGE 74 113 142
Vieh collective Small enterprises 0 to less than 40 ESU -830 96 188
Medium-sized enterprises 40 to 100 EGE -250 35 225
Large enterprises over 100 EGE 66 89 241
Plants and livestock groups Small enterprises 0 to less than 40 ESU -662 64 165
Medium-sized enterprises 40 to 100 EGE -138 76 169
Large enterprises over 100 EGE 67 110 150
Leipzig Agriculture Small enterprises 0 to less than 40 ESU -488 102 113
Medium-sized enterprises 40 to 100 EGE -22 115 79
Large enterprises over 100 EGE 109 151 68
Dairy cattle Small enterprises 0 to less than 40 ESU -566 68 243
Medium-sized enterprises 40 to 100 EGE -97 80 240
Large enterprises over 100 EGE 144 104 205
Other
Fodder
Small enterprises 0 to less than 40 ESU -540 56 158
Medium-sized enterprises 40 to 100 EGE -145 47 140
Large enterprises over 100 EGE 73 56 151
Veredlung Small enterprises 0 to less than 40 ESU -889 95 354
Medium-sized enterprises 40 to 100 EGE -120 95 369
Large enterprises over 100 EGE 232 95 323
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -613 102 154
Medium-sized enterprises 40 to 100 EGE -176 86 144
Large enterprises over 100 EGE 74 114 143
Vieh collective Small enterprises 0 to less than 40 ESU -823 97 190
Medium-sized enterprises 40 to 100 EGE -248 36 226
Large enterprises over 100 EGE 67 91 243
Plants and livestock groups Small enterprises 0 to less than 40 ESU -658 65 166
Medium-sized enterprises 40 to 100 EGE -137 78 171
Large enterprises over 100 EGE 68 113 151
Dessau Agriculture Small enterprises 0 to less than 40 ESU -506 99 109
Medium-sized enterprises 40 to 100 EGE -23 111 76
Large enterprises over 100 EGE 104 146 65
Dairy cattle Small enterprises 0 to less than 40 ESU -595 65 232
Medium-sized enterprises 40 to 100 EGE -102 76 228
Large enterprises over 100 EGE 136 100 195
Other
Fodder
Small enterprises 0 to less than 40 ESU -573 54 149
Medium-sized enterprises 40 to 100 EGE -155 44 131
Large enterprises over 100 EGE 68 53 141
Veredlung Small enterprises 0 to less than 40 ESU -876 95 359
Medium-sized enterprises 40 to 100 EGE -118 95 376
Large enterprises over 100 EGE 234 95 327
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -625 102 151
Medium-sized enterprises 40 to 100 EGE -179 85 142
Large enterprises over 100 EGE 72 112 139
Vieh collective Small enterprises 0 to less than 40 ESU -840 95 186
Medium-sized enterprises 40 to 100 EGE -249 35 225
Large enterprises over 100 EGE 66 90 241
Plants and livestock groups Small enterprises 0 to less than 40 ESU -665 63 165
Medium-sized enterprises 40 to 100 EGE -138 75 170
Large enterprises over 100 EGE 67 109 150
Hall Agriculture Small enterprises 0 to less than 40 ESU -477 105 115
Medium-sized enterprises 40 to 100 EGE -21 118 81
Large enterprises over 100 EGE 112 156 70
Dairy cattle Small enterprises 0 to less than 40 ESU -598 64 230
Medium-sized enterprises 40 to 100 EGE -102 75 226
Large enterprises over 100 EGE 136 99 193
Other
Fodder
Small enterprises 0 to less than 40 ESU -564 55 152
Medium-sized enterprises 40 to 100 EGE -152 45 134
Large enterprises over 100 EGE 69 54 143
Veredlung Small enterprises 0 to less than 40 ESU -873 95 360
Medium-sized enterprises 40 to 100 EGE -118 95 377
Large enterprises over 100 EGE 235 95 328
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -609 103 155
Medium-sized enterprises 40 to 100 EGE -175 86 145
Large enterprises over 100 EGE 75 116 144
Vieh collective Small enterprises 0 to less than 40 ESU -835 97 187
Medium-sized enterprises 40 to 100 EGE -248 35 226
Large enterprises over 100 EGE 67 90 242
Plants and livestock groups Small enterprises 0 to less than 40 ESU -654 64 167
Medium-sized enterprises 40 to 100 EGE -135 77 172
Large enterprises over 100 EGE 68 111 152
Magdeburg Agriculture Small enterprises 0 to less than 40 ESU -500 100 110
Medium-sized enterprises 40 to 100 EGE -22 112 77
Large enterprises over 100 EGE 107 147 67
Dairy cattle Small enterprises 0 to less than 40 ESU -611 62 225
Medium-sized enterprises 40 to 100 EGE -105 73 221
Large enterprises over 100 EGE 132 96 189
Other
Fodder
Small enterprises 0 to less than 40 ESU -572 54 150
Medium-sized enterprises 40 to 100 EGE -155 45 131
Large enterprises over 100 EGE 67 52 140
Veredlung Small enterprises 0 to less than 40 ESU -876 95 359
Medium-sized enterprises 40 to 100 EGE -118 95 376
Large enterprises over 100 EGE 235 95 327
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -622 102 152
Medium-sized enterprises 40 to 100 EGE -178 85 142
Large enterprises over 100 EGE 73 112 141
Vieh collective Small enterprises 0 to less than 40 ESU -844 96 185
Medium-sized enterprises 40 to 100 EGE -250 34 224
Large enterprises over 100 EGE 66 89 240
Plants and livestock groups Small enterprises 0 to less than 40 ESU -664 63 165
Medium-sized enterprises 40 to 100 EGE -137 74 170
Large enterprises over 100 EGE 67 107 150
Thuringia Agriculture Small enterprises 0 to less than 40 ESU -469 106 117
Medium-sized enterprises 40 to 100 EGE -21 119 82
Large enterprises over 100 EGE 114 158 72
Dairy cattle Small enterprises 0 to less than 40 ESU -587 65 235
Medium-sized enterprises 40 to 100 EGE -101 76 230
Large enterprises over 100 EGE 138 100 197
Other
Fodder
Small enterprises 0 to less than 40 ESU -537 56 159
Medium-sized enterprises 40 to 100 EGE -144 47 141
Large enterprises over 100 EGE 72 56 151
Veredlung Small enterprises 0 to less than 40 ESU -839 99 375
Medium-sized enterprises 40 to 100 EGE -113 99 393
Large enterprises over 100 EGE 245 99 342
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -591 105 160
Medium-sized enterprises 40 to 100 EGE -171 88 148
Large enterprises over 100 EGE 77 117 148
Vieh collective Small enterprises 0 to less than 40 ESU -801 101 195
Medium-sized enterprises 40 to 100 EGE -239 36 235
Large enterprises over 100 EGE 69 93 252
Plants and livestock groups Small enterprises 0 to less than 40 ESU -632 66 173
Medium-sized enterprises 40 to 100 EGE -131 79 179
Large enterprises over 100 EGE 70 112 157
City States Agriculture Small enterprises 0 to less than 40 ESU -487 213 113
Medium-sized enterprises 40 to 100 EGE -22 256 79
Large enterprises over 100 EGE 110 307 69
Dairy cattle Small enterprises 0 to less than 40 ESU -593 155 232
Medium-sized enterprises 40 to 100 EGE -102 192 228
Large enterprises over 100 EGE 136 225 194
Other
Fodder
Small enterprises 0 to less than 40 ESU -554 117 155
Medium-sized enterprises 40 to 100 EGE -150 154 136
Large enterprises over 100 EGE 70 238 145
Veredlung Small enterprises 0 to less than 40 ESU -965 323 326
Medium-sized enterprises 40 to 100 EGE -131 368 340
Large enterprises over 100 EGE 214 372 298
Crop production-
Composite
Small enterprises 0 to less than 40 ESU -630 188 150
Medium-sized enterprises 40 to 100 EGE -180 231 141
Large enterprises over 100 EGE 73 284 140
Vieh collective Small enterprises 0 to less than 40 ESU -874 205 179
Medium-sized enterprises 40 to 100 EGE -266 251 211
Large enterprises over 100 EGE 62 332 226
Plants and livestock groups Small enterprises 0 to less than 40 ESU -691 190 159
Medium-sized enterprises 40 to 100 EGE -145 228 161
Large enterprises over 100 EGE 64 283 142
Unofficial table of contents

Annex 15 (to § 163 (4) and § 164 (2))
Forestry use

(Fundstelle: BGBl. I 2008, 3060;
as regards the individual amendments, see Footnote)




123456 Land Use Class Revenue Class Net profit Lease price value for the Stocking capital Construction martens EUR/haEUR/haEUR/ha
Germany Tree Group
Beech
I. Earnings class and better 78 5.40 Appendix 15a
II. Yield Class 51
III. Yield Class
and worse

25
Tree Group
Oak
I. Earnings class and better 90 5.40 Appendix 15a
II. Yield Class 58
III. Yield Class
and worse

17
Tree Group
Spruce
I. Earnings class and better 105 5.40 Appendix 15a
II. Yield Class 75
III. Yield Class
and worse

49
Tree Group
Pine
I. Earnings class and better 26 5.40 Appendix 15a
II. Yield Class 11
III. Yield Class
and worse

11
Rest area of forestry use 11 5.40 Appendix 15a
Unofficial table of contents

Annex 15a (to section 164 (4))
Forestry use

(Fundstelle: BGBl. I 2008, 3061)












6 Values for the Occupation Capital by age group in €/ha Age- Class I. II. III. IV. V. VI. VII. VIII. IX. X. Years 1-2021-4041-6061-8081-100101-120121-140141-160161-180 > 180
Beech I. EKL.
and better

32.30

32.30

39,70

61.90

99.70

147.60

179,00

167.30

167.30

167.30
Beech II. EKL. 19.30 19.30 22.20 34,60 54.80 83.30 104.20 99.60 99.60 99.60
Beech III. EKL.
and worse

6.70

6.70

7.00

12.20

21,30

33.70

45.10

44.60

44.60

44.60
Oak I. EKL.
and better

38.30

38.50

45.90

60.90

80.20

102.50

129.30

155.40

177.70

200,40
Oak II. EKL. 22.80 22.80 25.60 33.80 45.50 58.90 76.30 93.80 107.30 120,90
Oak III. EKL.
and worse

5.40

5.40

5.50

8.00

12.00

17.20

23.00

29.90

37,50

44.20
Spruce I. EKL.
and better

45.20

61.50

112.50

158.60

186.20

186.20

186.20

186.20

186.20

186.20
Spruce II. EKL. 30.70 35,90 68.30 102.60 123.80 133.60 133.60 133.60 133.60 133.60
Spruce III. EKL.
and worse

18.40

18.90

34.90

59.20

77.70

88.40

88.40

88.40

88.40

88.40
Pine I. EKL.
and better

7.10

7.70

15.20

23.10

29.10

34,40

37,60

37,60

37,60

37,60
Pine II. EKL. 0.00 0.10 2.40 6.10 9,00 11.30 12.70 12.70 12.70 12.70
Pine III. EKL.
and worse

0.00

0.00

1.10

5.20

8.80

11.20

12.70

12.70

12.70

12.70
Unofficial table of contents

Annex 16 (to § 163 (5) and § 164 (2) and (4))
Wine-growing use

(Fundstelle: BGBl. I 2008, 3062)




12345 Land Use Type Net profit Lease price value for the Stocking capital VerwertungsformEUR/ha LFEUR/ha LFEUR/ha LF
Germany Bottle winegrowers -193 970 1 522
Wine producers -759 589 588
Grape producers -1 252 859 509
Unofficial table of contents

Annex 17 (to § 163 (6) and § 164 (2) and (4))
Gardening use

(Fundstelle: BGBl. I 2008, 3062)




123456 Land Use Part Usage Type Net profit Lease price value for the Stocking capital EUR/ha LFEUR/ha LFEUR/ha UAA
Germany Vegetables Free land areas -1 365 657 484
Areas under glass
and plastics
6 098 2 414 2 750
flowers and
Ornamental plant
Free land areas -108 1 044 1 393
Areas under glass
and plastics
-6 640 5 516 6 895
Tree nurseries 894 223 2 359
Fruit growing -379 325 426
Unofficial table of contents

Annex 18 (to § 163 (7) and § 164 (2) and (4))
Special uses

(Fundstelle: BGBl. I 2008, 3062)



12345 Land use Net profit Lease price value for the occupation capital EUR/ha LFEUR/ha LFEUR/ha UAA
Germany Hops -414 492 348
Asparagus -1 365 657 612
Tobacco -820 492 129
Unofficial table of contents

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

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

Animal species 1 animal
Alpacas 0.08 VE
Damanimals
Dams under 1 year 0.04 VE
Damanimals 1 year and older 0.08 VE
Poultry
Laying hens (including a normal rearing to supplement the stock) 0.02 VE
Laying hens from bought young henchmen 0.0183 VE
Breeding pute, -ducks, -geese 0.04 VE
Rabbits
Breeding and Angorakaninchen 0.025 VE
Lamas 0.1 VE
Horses
Horses under 3 years old and small horses 0.7 VE
Horses 3 years and over 1.1 VE
Cattle cattle
Calves and young cattle under 1 year (including fattening calves, starter calves and predaters) 0.3 VE
Jungvieh 1 to 2 years old 0.7 VE
Heifers (older than 2 years) 1 VE
Fattening animals (mastdurance less than 1 year) 1 VE
Cows (including mother and amme cows with the associated suction calves) 1 VE
Breeding bulls, Zugochsen 1.2 VE
Sheep
Sheep under 1 year including mast lamb 0.05 VE
Sheep 1 year and over 0.1 VE
Pigs
Breeding pigs (including young breeding pigs over approximately 90 kg) 0.33 VE
Bouquet
Breeding animals 14 months and older 0.32 VE
Young animals/Masttiere under 14 months 0.25 VE
Goats 0.08 VE
Poultry
Young mash chickens (up to 6 passes per year-heavy animals) 0.0017 VE
(more than 6 passes per year-light animals) 0.0013 VE
Young henchmen 0.0017 VE
Mastents 0.0033 VE
Mastents in the rearing phase 0.0011 VE
Mastents in the mastphase 0.0022 VE
Mastputen from self-produced young puts 0.0067 VE
Mastputen from bought young puts 0.005 VE
Young puts (up to about 8 weeks) 0.0017 VE
Mastgeese 0.0067 VE
Rabbits
Mastrabbits 0.0025 VE
Cattle cattle
Mastanimals (Mastdauer 1 year and more) 1 VE
Pigs
Light piglets (up to about 12 kg) 0.01 VE
Piglets (about 12 to about 20 kg) 0.02 VE
Heavy piglets and light runners (more than about 20 to about 30 kg) 0.04 VE
Runners (over about 30 to about 45 kg) 0.06 VE
Heavy runners (about 45 to about 60 kg) 0.08 VE
Mastschweine 0.16 VE
Virgin pigs up to about 90 kg 0.12 VE

Footnote

(+ + + Annex 19: For use, see Section 205 (4) + + +) Unofficial table of contents

Annex 20 (to section 169 (5))
Groups of the branches of the animal population by area dependence

(Fundstelle: BGBl. I 2008, 3065)
1.
More area-dependent branches of livestock breeding, horse breeding, sheep farming, sheep farming, beef cattle breeding, dairy farming, beef cattle fattening.
2.
Less area-dependent branches of livestock pig breeding, pig fattening, chicken breeding, duck breeding, goose breeding, turkey breeding, laying hen farming, young chicken mast, duck mast, goose semast, turkey mast.
Unofficial table of contents

Annex 21 (to section 185 (3), first sentence,
Section 193 (3) sentence 2, § 194 (3) sentence 3 and
Section 195 (2) sentence 2 and (3) sentence 3)
Duplicates

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

Residual term of use; residual maturity of the inheritance law or of the right of use (in years) interest rate 3 %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 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 13.28 12.47
78 30.01 26.62 23.83 21,50 19.56 17.90 16,49 15.27 14.21 13.29 12.47
79 30.11 26.68 23.87 21.54 19.58 17.92 16.50 15.28 14.22 13.29 12.47
80 30.20 26.75 23.92 21.57 19.60 17.93 16.51 15.28 14.22 13.29 12.47
81 30.29 26.81 23.96 21.59 19.62 17.94 16.52 15.29 14.23 13.30 12.48
82 30.38 26.87 24.00 21.62 19.63 17.96 16.53 15.30 14.23 13.30 12.48
83 30.47 26.93 24.04 21.65 19.65 17.97 16.53 15.30 14.23 13.30 12.48
84 30.55 26.98 24.07 21.67 19.67 17.98 16.54 15.31 14.24 13.30 12.48
85 30.63 27.04 24.11 21.70 19.68 17.99 16.55 15.31 14.24 13.30 12.48
86 30.71 27.09 24.14 21.72 19.70 18.00 16.56 15.32 14.24 13.31 12.48
87 30.79 27.14 24.18 21.74 19.71 18.01 16.56 15.32 14.25 13.31 12.48
88 30.86 27.19 24.21 21.76 19.73 18.02 16.57 15.32 14.25 13.31 12.49
89 30.93 27.23 24.24 21.78 19.74 18.03 16.57 15.33 14.25 13.31 12.49
90 31.00 27.28 24.27 21.80 19.75 18.03 16.58 15.33 14.25 13.31 12.49
91 31.07 27.32 24.30 21.82 19.76 18.04 16.58 15.33 14.26 13.31 12.49
92 31.14 27.37 24.32 21.83 19.78 18.05 16,59 15.34 14.26 13.32 12.49
93 31.20 27.41 24.35 21.85 19.79 18.06 16,59 15.34 14.26 13.32 12.49
94 31.26 27.45 24.37 21.87 19.80 18.06 16.60 15.34 14.26 13.32 12.49
95 31.32 27.48 24.40 21.88 19.81 18.07 16.60 15.35 14.26 13.32 12.49
96 31.38 27.52 24.42 21,90 19.82 18.08 16.60 15.35 14.26 13.32 12.49
97 31.44 27.56 24.44 21.91 19.82 18.08 16.61 15.35 14.27 13.32 12.49
98 31.49 27.59 24.46 21.92 19.83 18.09 16.61 15.35 14.27 13.32 12.49
99 31.55 27.62 24.49 21.94 19.84 18.09 16.61 15.35 14.27 13.32 12.49
100 31.60 27.66 24.50 21,95 19.85 18.10 16.62 15.36 14.27 13.32 12.49
In the case of other interest rates of the reviewers ' committees, the reproduction shall be made in accordance with the following formula:

q = Interest rate factor = 1 + p: 100
V (duplicates) = 1 × q N -1 p = interest rate
q N q-1
n = remaining time of use/remaining time
Unofficial table of contents

Annex 22 (to section 185 (3) sentence 3, § 190 (2) sentence 2)
Total Economic Use Duration

(Fundstelle: BGBl. I 2008, 3069)

Single family and two-family houses 80 Years
Rental properties 80 Years
Home ownership 80 Years
Commercial property, mixed-use land and other built-up land:
Mixed used plots (with residential and commercial areas) 70 Years
Universities (universities) 70 Years
Hall buildings (event centres) 70 Years
Spa and healing baths 70 Years
Administration building 60 Years
Bank buildings 60 Years
Schools 60 Years
Kindergartens (day care centres) 60 Years
Shelters 60 Years
Personnel residences (nurse residences) 60 Years
Hotels 60 Years
Sports halls (gyms) 60 Years
Department stores, department stores 50 Years
Exhibition building 50 Years
Hospitals 50 Years
Sheikh (youth hostels, day care centres) 50 Years
Parking garages (open version, parking pallets) 50 Years
Multi-storey car parks (closed version) 50 Years
Underground garages 50 Years
Functional buildings for sports facilities (e.g. sanitary and changing rooms) 50 Years
Indoor pools 50 Years
Industrial buildings, workshops without office and social services 50 Years
Industrial buildings, workshops with offices and social services 50 Years
Storage buildings (cold storage) 50 Years
Warehouses (Warm Camp) 50 Years
Warehouse building (warehouses with office and social wing) 50 Years
Shopping markets, wholesale markets, shops 40 Years
Tennishing 40 Years
Reitsporthallen 40 Years
Depending on the structural design, the parts of the building are to be assigned to the above building classes. Unofficial table of contents

Annex 23 (to section 187 (2) sentence 2)
Lump-sum management costs for administration, maintenance and rent-of-rent wagons as a percentage of the annual rent or usual rent (excluding operating costs)

(Fundstelle: BGBl. I 2008, 3070)





Long-use land type 1234 Rental property mixed lot of land with a commercial share of up to 50% (calculated according to the living and/or Usable area) mixed lot of land with a commercial share of more as 50% (calculated according to the living and/or Useful Area) Business Base
≥ 60 years 21 21 18
40 to 59 years 23 22 20
20 to 39 years 27 24 22
< 20 years 29 26 23
Unofficial table of contents

Annex 24 (to § 190 (1) sentence 4 and 5)
Determination of Building Rules Value

(Fundstelle: BGBl. I 2008, 3071-3076;
as regards the individual amendments, see Footnote)

I. Concept of the gross base area (BGF) (1) The gross floor area is the sum of the base areas of all floor plan planes of a building with uses according to DIN 277-2:2005-02, Table 1, No. 1 to No. 9, and from their constructive enclosures. For the determination of the gross base area (sum of net base area and design base area), the external dimensions of the components, including clothing, are: B. Putz, outer shells of multi-shell wall constructions at the height of the floor and/or To set ceiling covering sober edges. Structural and design advantages and returns, foot-and-socket strips, shrubs and undercuts as well as projecting parts of window and door coverings remain unaccounted for. (2) Non-gross floor area belong to areas which are are used exclusively for the maintenance, inspection and repair of building structures and technical installations, for example: Non-usable roof areas, fixed roof ladders and webs, maintenance webs in suspended covers.II. Control manufacturing costs (RHK 2010) (including bath-level costs, price level IV). Quarter 2010)

1. One-and two-family houses (EUR/m 2 BGF)
Type of total useful life = 80 years
Year of construction until 1945 1946-1959 1960-1969 1970-1984 1985-1999 2000 onwards
GKL Equipment Standard 1. Medium H. 1. Medium H. 1. Medium H. 1. Medium H. 1. Medium H. 1. Medium H.
with cellar
1.11 Attic floor expanded 640 690 810 690 740 880 730 790 940 780 840 990 840 910 1060 870 940 1110
1.12 Attic not expanded 570 620 730 620 670 790 660 720 840 700 760 890 750 820 960 790 850 1010
1.13 Flat roof 640 700 810 700 750 880 740 800 930 790 850 990 850 910 1060 880 950 1110
without basement
1.21 Attic floor expanded 720 790 940 780 850 1020 830 910 1090 880 960 1150 950 1040 1250 990 1080 1300
1.22 Attic not expanded 640 700 840 690 760 910 740 800 960 780 850 1020 840 920 1100 880 960 1150
1.23 Flat roof 790 860 1020 850 930 1100 910 990 1180 850 920 1250 1040 1130 1350 1080 1180 1400


2. Residential property and comparable Teileigentum/without underground parking space (EUR/m) 2 BGF)
Type of total useful life = 80 years
Year of construction until 1945 1946-1959 1960-1969 1970-1984 1985-1999 2000 onwards
GKL Equipment Standard 1. Medium H. 1. Medium H. 1. Medium H. 1. Medium H. 1. Medium H. 1. Medium H.
2.11 All buildings 750 760 770 760 800 870 810 850 920 860 900 980 920 970 1050 970 1010 1100
In the case of residential property in buildings designed like single-and two-family houses within the meaning of § 181 (2) of the German Act on BewG, the building-site production values of the single-and two-family houses are used.
Conversion factor with regard to gross floor area (GFA) for residential property in apartment buildings (rental housing land): BGF = 1,55 x living area


3. Commercial plots, mixed-use land and other built-up land (EUR/m) 2 BGF)
3.1 Type of total useful life = 70 years
Year of construction until 1945 1946-1959 1960-1969 1970-1984 1985-1999 2000 onwards
GKL Equipment Standard 1. Medium H. 1. Medium H. 1. Medium H. 1. Medium H. 1. Medium H. 1. Medium H.
3.11 Mixed-use land/buildings (with residential and commercial area) 750 1090 1090 800 1170 1170 860 1250 1640 910 1320 1730 980 1420 1860 1020 1480 1940
3.12 Universities, universities 1610 1610 1920 1730 1730 2070 1850 1850 2210 1960 1960 2340 2100 2100 2510 2190 2190 2620
3.13 Hall buildings, event centres 1430 1760 1760 1430 1890 2380 1530 2020 2550 1630 2140 2690 1740 2290 2890 1820 2390 3020
3.14 Spa and healing baths 2820 2820 3130 3020 3020 3360 3240 3240 3600 3430 3430 3810 3680 3680 4090 3840 3840 4260


3.2 Type of total useful life = 60 years
Year of construction until 1945 1946-1959 1960-1969 1970-1984 1985-1999 2000 onwards
GKL Equipment Standard 1. Medium H. 1. Medium H. 1. Medium H. 1. Medium H. 1. Medium H. 1. Medium H.
3.211 Administration building
(one to two storeys,
not under-celled)
1060 1060 1060 1060 1240 1510 1130 1320 1620 1200 1400 1710 1280 1500 1840 1340 1570 1910
3.212 Administration building
(two to five storeys)
1400 1400 1680 1270 1500 1810 1350 1610 1940 1430 1710 2050 1540 1830 2210 1600 1900 2290
3.213 Administration building
(six-and multi-storey)
1950 1950 1950 1950 1950 2440 2090 2090 2610 2220 2220 2760 2380 2380 2960 2470 2470 3090
3.22 Bank buildings 2070 2070 2070 2070 2070 2380 2210 2210 2510 2340 2340 2670 2510 2510 2890 2620 2620 3010
3.23 Schools, vocational schools 1150 1300 1410 1240 1400 1520 1320 1500 1630 1400 1590 1720 1500 1710 1850 1570 1780 1930
3.24 Kindergartens 1210 1210 1210 1210 1310 1680 1300 1410 1790 1370 1490 1900 1470 1600 2040 1530 1670 2130
3.25 Shelters 1020 1200 1320 1100 1290 1420 1170 1380 1520 1250 1460 1610 1340 1570 1730 1390 1640 1800
3.26 Personnel residences 890 1090 1200 950 1170 1290 1020 1260 1380 1080 1330 1470 1160 1430 1570 1210 1490 1640
3.27 Hotels 980 1280 1650 1050 1370 1780 1120 1470 1900 1200 1550 2010 1280 1670 2160 1330 1740 2250
3.28 Sports halls 1080 1080 1080 1080 1300 1390 1150 1390 1480 1220 1470 1570 1300 1580 1690 1360 1650 1760


3.3 Type of total useful life = 50 years
Year of construction until 1945 1946-1959 1960-1969 1970-1984 1985-1999 2000 onwards
GKL Equipment Standard 1. Medium H. 1. Medium H. 1. Medium H. 1. Medium H. 1. Medium H. 1. Medium H.
3.31 Department stores, department stores 1070 1260 1670 1150 1350 1800 1230 1440 1920 1300 1530 2030 1400 1640 2180 1450 1710 2270
3.32 Exhibition building 1630 1630 1630 1630 1630 1630 1730 1730 1730 1840 1840 2310 1970 1970 2480 2050 2050 2580
3.33 Hospitals 1610 2060 2530 1730 2210 2720 1850 2360 2910 1950 2500 3080 2100 2680 3310 2180 2800 3450
3.34 Sheikh, youth hostels,
Day care centres
1140 1140 1140 1140 1260 1470 1220 1350 1570 1300 1430 1670 1390 1530 1790 1450 1600 1860
3.351 Parking garages (open version, parking pallets), petrol stations 550 550 550 550 550 550 590 590 590 620 620 620 670 670 670 700 700 700
3.352 Car parks
(closed execution)
680 680 680 680 680 680 730 730 730 770 770 770 830 830 830 870 870 870
3.353 Deep garages *) 600 600 600 600 780 780 650 840 840 680 890 890 730 950 950 770 990 990
3.36 Functional building for sport-
lines (e.g. B. Sanitary and
Umkleideräume)
900 900 900 900 1140 1560 960 1210 1670 1020 1290 1770 1090 1380 1900 1140 1430 1980
3.37 Indoor pools 1550 1550 1550 1550 2050 2260 1660 2190 2420 1760 2320 2570 1890 2490 2750 1960 2600 2870
3.381 Industrial buildings, workshops without office and social services 510 510 510 510 710 830 550 750 880 590 800 940 630 860 1020 680 890 1050
3.382 Industrial buildings, workshops with offices and social services 740 740 740 740 960 1100 780 1020 1160 830 1080 1250 880 1160 1330 940 1220 1410
3.391 Storage buildings (cold storage) 440 440 440 440 820 820 480 900 900 510 930 930 550 1010 1010 590 1060 1060
3.392 Warehouses (Warm Camp) 570 570 570 570 960 960 610 1040 1040 650 1090 1090 680 1180 1180 740 1220 1220
3.393 Warehouse building (warm storage)
with office and social services)
910 910 910 910 1230 1230 950 1320 1320 1030 1400 1400 1080 1510 1510 1160 1600 1600
*) conversion factor with regard to gross floor area (GFA) for underground car parks: BGF = actual placement area (length x width) x 1,55


3.4 Type of total useful life = 40 years
Year of construction until 1945 1946-1959 1960-1969 1970-1984 1985-1999 2000 onwards
GKL Equipment Standard 1. Medium H. 1. Medium H. 1. Medium H. 1. Medium H. 1. Medium H. 1. Medium H.
3.41 shopping markets, wholesale markets,
discounter markets, stores,
Pharmacies, boutiques and other Ä.
710 710 710 710 950 950 760 1020 1020 800 1090 1220 860 1170 1310 900 1210 1370
3.42 Tennishing 580 580 580 580 680 680 620 730 730 650 770 890 700 830 950 730 860 1000
3.43 Riding sports halls with stables, other stables, former agricultural multi-purpose halls, barns and other stalls. Ä. 220 220 220 220 220 220 220 220 220 220 240 290 240 260 310 250 270 330


4. Small garages and carports (EUR/m 2 BGF)
Type of total useful life = 50 years
Year of construction all
GKL Equipment Standard all
4.11 Small garages, freestanding 320
4.12 Carports 190


5. Teileigentum
Depending on the structural design, the parts of the building are to be assigned to the above building classes.


6. Catch clause
Rule manufacturing costs for building classes that are not listed are to be deducted from the standard manufacturing costs of comparable building classes.

Footnote

(+ + + Annex 24, Part II: For use, see Section 205 (4) + + +) Unofficial table of contents

Annex 25 (to section 191 (2))
Scores for single-and two-family homes according to § 181 (1) No. 1 of the German Act on Property and Housing pursuant to § 181 (1) no. 3 of the BewG

(Fundstelle: BGBl. I 2008, 3077)

Preliminary substantive value § 189 para. 3Ground indicative value to 15 EUR/m²30 EUR/m²50 EUR/m²100 EUR/m²150 EUR/m²
to EUR 50 000 1.0 1.1 1.1 1.1 1.1
EUR 100 000 0.9 1.0 1.0 1.1 1.1
EUR 150 000 0.8 0.9 0.9 1.0 1.1
EUR 200 000 0.7 0.8 0.8 0.9 1.0
EUR 300 000 0.6 0.7 0.7 0.8 0.9
EUR 400 000 0.5 0.6 0.6 0.7 0.8
EUR 500 000 0.4 0.5 0.5 0.6 0.7
over EUR 500 000 0.3 0.4 0.4 0.5 0.6


Preliminary substantive value § 189 para. 3Ground indicative value bison 200 EUR/m²30 0 EUR/m²400 EUR/m²500 EUR/m²500 EUR/m²
to EUR 50 000 1.2 1.2 1.3 1.3 1.4
EUR 100 000 1.1 1.2 1.2 1.3 1.3
EUR 150 000 1.1 1.1 1.1 1.2 1.3
EUR 200 000 1.0 1.1 1.1 1.2 1.2
EUR 300 000 0.9 1.0 1.0 1.1 1.2
EUR 400 000 0.8 0.9 1.0 1.0 1.1
EUR 500 000 0.7 0.8 0.9 0.9 1.0
over EUR 500 000 0.6 0.7 0.8 0.8 0.9


Value counts for Teileigentum,
Business plots, mixed-use properties
and other cultivated land according to § 181 (1) (3) to (6) BewG



Preliminary substantive value § 189 (3)
to EUR 500 000 0.9
EUR 3 000 000 0.8
over EUR 3 000 000 0.7
Unofficial table of contents

Annex 26 (to § 194 (3) sentence 2 and (4) and § 195 (3) sentence 2)
Abzinsungsfactors

(Fundstelle: BGBl. I 2008, 3078-3080;
as regards the individual amendments, see Footnote)


Residual maturity of the inheritance law or of the right of use (in years) interest rate 3 %3.5 %4 %4.5 %5 %5.5 %6 %6.5 %7 %7.5 %8%
1 0.9709 0.9662 0.9615 0.9569 0.9524 0.9479 0.9434 0.9390 0.9346 0.9302 0.9259
2 0.9426 0.9335 0.9246 0.9157 0.9070 0.8985 0.8900 0.8817 0.8734 0.8653 0.8573
3 0.9151 0.9019 0.8890 0.8763 0.8638 0.8516 0.8396 0.8278 0.8163 0.8050 0.7938
4 0.8885 0.8714 0.8548 0.8386 0.8227 0.8072 0.7921 0.7773 0.7629 0.7488 0.7350
5 0.8626 0.8420 0.8219 0.8025 0.7835 0.7651 0.7473 0,7299 0.7130 0.6966 0.6806
6 0.8375 0.8135 0.7903 0.7679 0.7462 0.7252 0.7050 0.6853 0.6663 0.6480 0.6302
7 0.8131 0.7860 0.7599 0.7348 0.7107 0.6874 0.6651 0.6435 0.6227 0.6028 0.5835
8 0.7894 0.7594 0.7307 0.7032 0.6768 0.6516 0.6274 0.6042 0.5820 0.5607 0,5403
9 0.7664 0.7337 0.7026 0.6729 0.6446 0.6176 0.5919 0.5674 0.5439 0.5216 0.5002
10 0.7441 0.7089 0.6756 0.6439 0.6139 0.5854 0.5584 0.5327 0.5083 0.4852 0.4632
11 0.7224 0.6849 0.6496 0.6162 0.5847 0.5549 0.5268 0.5002 0.4751 0.4513 0.4289
12 0.7014 0.6618 0.6246 0.5897 0.5568 0,5260 0.4970 0.4697 0.4440 0.4199 0.3971
13 0.6810 0.6394 0.6006 0.5643 0.5303 0.4986 0.4688 0.4410 0.4150 0.3906 0.3677
14 0.6611 0.6178 0.5775 0.5400 0.5051 0.4726 0.4423 0.4141 0.3878 0.3633 0.3405
15 0.6419 0.5969 0.5553 0,5167 0.4810 0.4479 0.4173 0.3888 0.3624 0.3380 0.3152
16 0.6232 0.5767 0.5339 0.4945 0.4581 0.4246 0.3936 0.3651 0.3387 0.3144 0.2919
17 0.6050 0.5572 0.5134 0.4732 0.4363 0.4024 0.3714 0.3428 0.3166 0.2925 0.2703
18 0.5874 0,5384 0.4936 0.4528 0.4155 0.3815 0.3503 0.3219 0.2959 0.2720 0.2502
19 0.5703 0.5202 0.4746 0.4333 0.3957 0.3616 0.3305 0.3022 0.2765 0.2531 0.2317
20 0.5537 0.5026 0.4564 0.4146 0.3769 0.3427 0.3118 0.2838 0.2584 0.2354 0.2145
21 0.5375 0.4856 0.4388 0.3968 0.3589 0.3249 0.2942 0.2665 0.2415 0.2190 0.1987
22 0.5219 0.4692 0.4220 0.3797 0.3418 0.3079 0.2775 0.2502 0.2257 0.2037 0.1839
23 0.5067 0.4533 0.4057 0.3634 0.3256 0.2919 0.2618 0.2349 0.2109 0.1895 0.1703
24 0.4919 0.4380 0.3901 0.3477 0.3101 0.2767 0.2470 0.2206 0.1971 0.1763 0.1577
25 0.4776 0.4231 0.3751 0.3327 0.2953 0.2622 0.2330 0.2071 0.1842 0.1640 0.1460
26 0.4637 0.4088 0.3607 0.3184 0.2812 0.2486 0.2198 0.1945 0.1722 0.1525 0.1352
27 0.4502 0.3950 0.3468 0.3047 0.2678 0.2356 0.2074 0.1826 0.1609 0.1419 0.1252
28 0.4371 0.3817 0.3335 0.2916 0.2551 0.2233 0.1956 0.1715 0.1504 0.1320 0.1159
29 0.4243 0.3687 0.3207 0.2790 0.2429 0.2117 0.1846 0.1610 0.1406 0.1228 0.1073
30 0.4120 0.3563 0.3083 0.2670 0.2314 0.2006 0.1741 0.1512 0.1314 0.1142 0.0994
31 0.4000 0.3442 0.2965 0.2555 0.2204 0.1902 0.1643 0.1420 0.1228 0.1063 0.0920
32 0.3883 0.3326 0.2851 0.2445 0.2099 0.1803 0.1550 0.1333 0.1147 0.0988 0.0852
33 0.3770 0.3213 0.2741 0.2340 0.1999 0.1709 0.1462 0.1252 0.1072 0.0919 0.0789
34 0.3660 0.3105 0.2636 0.2239 0.1904 0.1620 0.1379 0.1175 0.1002 0.0855 0.0730
35 0.3554 0.3000 0.2534 0.2143 0.1813 0.1535 0.1301 0.1103 0.0937 0.0796 0.0676
36 0.3450 0.2898 0.2437 0.2050 0.1727 0.1455 0.1227 0.1036 0.0875 0.0740 0.0626
37 0.3350 0.2800 0.2343 0.1962 0.1644 0.1379 0.1158 0.0973 0.0818 0.0688 0.0580
38 0.3252 0.2706 0.2253 0.1878 0.1566 0.1307 0.1092 0.0914 0.0765 0.0640 0.0537
39 0.3158 0.2614 0.2166 0.1797 0.1491 0.1239 0.1031 0.0858 0.0715 0.0596 0.0497
40 0.3066 0.2526 0.2083 0.1719 0.1420 0.1175 0.0972 0.0805 0.0668 0.0554 0.0460
41 0.2976 0.2440 0.2003 0.1645 0.1353 0.1113 0.0917 0.0756 0.0624 0.0516 0.0426
42 0.2890 0.2358 0.1926 0.1574 0.1288 0.1055 0.0865 0.0710 0.0583 0.0480 0.0395
43 0.2805 0.2278 0.1852 0.1507 0.1227 0.1000 0.0816 0.0667 0.0545 0.0446 0.0365
44 0.2724 0.2201 0.1780 0.1442 0.1169 0.0948 0.0770 0.0626 0.0509 0.0415 0.0338
45 0.2644 0.2127 0.1712 0.1380 0.1113 0.0899 0.0727 0.0588 0.0476 0.0386 0.0313
46 0.2567 0.2055 0.1646 0.1320 0.1060 0.0852 0.0685 0.0552 0.0445 0.0359 0.0290
47 0.2493 0.1985 0.1583 0.1263 0.1009 0.0807 0.0647 0.0518 0.0416 0.0334 0.0269
48 0.2420 0.1918 0.1522 0.1209 0.0961 0.0765 0.0610 0.0487 0.0389 0.0311 0.0249
49 0.2350 0.1853 0.1463 0.1157 0.0916 0.0725 0.0575 0.0457 0.0363 0.0289 0.0230
50 0.2281 0.1791 0.1407 0.1107 0.0872 0.0688 0.0543 0.0429 0.0339 0.0269 0.0213
51 0.2215 0.1730 0.1353 0.1059 0.0831 0.0652 0.0512 0.0403 0.0317 0.0250 0.0197
52 0.2150 0.1671 0.1301 0.1014 0.0791 0.0618 0.0483 0.0378 0.0297 0.0233 0.0183
53 0.2088 0.1615 0.1251 0.0970 0.0753 0.0586 0.0456 0.0355 0.0277 0.0216 0.0169
54 0.2027 0.1560 0.1203 0.0928 0.0717 0.0555 0.0430 0.0334 0.0259 0.0201 0.0157
55 0.1968 0.1508 0.1157 0.0888 0.0683 0.0526 0.0406 0.0313 0.0242 0.0187 0.0145
56 0.1910 0.1457 0.1112 0.0850 0.0651 0.0499 0.0383 0.0294 0.0226 0.0174 0.0134
57 0.1855 0.1407 0.1069 0.0814 0.0620 0.0473 0.0361 0.0276 0.0211 0.0162 0.0124
58 0.1801 0.1360 0.1028 0.0778 0.0590 0.0448 0.0341 0.0259 0.0198 0.0151 0.0115
59 0.1748 0.1314 0.0989 0.0745 0.0562 0.0425 0.0321 0.0243 0.0185 0.0140 0.0107
60 0.1697 0.1269 0.0951 0.0713 0.0535 0.0403 0.0303 0.0229 0.0173 0.0130 0,0099
61 0.1648 0.1226 0.0914 0.0682 0.0510 0.0382 0.0286 0.0215 0.0161 0.0121 0,0091
62 0.1600 0.1185 0.0879 0.0653 0.0486 0.0362 0.0270 0.0202 0.0151 0.0113 0,0085
63 0.1553 0.1145 0.0845 0.0625 0.0462 0.0343 0.0255 0.0189 0.0141 0.0105 0,0078
64 0.1508 0.1106 0.0813 0.0598 0.0440 0.0325 0.0240 0.0178 0.0132 0,0098 0,0073
65 0.1464 0.1069 0.0781 0.0572 0.0419 0.0308 0.0227 0.0167 0.0123 0,0091 0.0067
66 0.1421 0.1033 0.0751 0.0547 0.0399 0.0292 0.0214 0.0157 0.0115 0,0085 0,0062
67 0.1380 0.0998 0.0722 0.0524 0.0380 0.0277 0.0202 0.0147 0.0107 0,0079 0,0058
68 0.1340 0.0964 0.0695 0.0501 0.0362 0.0262 0.0190 0.0138 0.0100 0,0073 0,0053
69 0.1301 0.0931 0.0668 0.0480 0.0345 0.0249 0.0179 0.0130 0,0094 0,0068 0,0049
70 0.1263 0.0900 0.0642 0.0459 0.0329 0.0236 0.0169 0.0122 0,0088 0,0063 0,0046
71 0.1226 0.0869 0.0617 0.0439 0.0313 0.0223 0.0160 0.0114 0,0082 0,0059 0.0042
72 0.1190 0.0840 0.0594 0.0420 0.0298 0.0212 0.0151 0.0107 0,0077 0,0055 0.0039
73 0.1156 0.0812 0.0571 0.0402 0.0284 0.0201 0.0142 0.0101 0,0072 0,0051 0.0036
74 0.1122 0.0784 0.0549 0.0385 0.0270 0.0190 0.0134 0,0095 0.0067 0,0047 0.0034
75 0.1089 0.0758 0.0528 0.0368 0.0258 0.0180 0.0126 0,0089 0,0063 0,0044 0.0031
76 0.1058 0.0732 0.0508 0.0353 0.0245 0.0171 0.0119 0,0083 0,0058 0.0041 0.0029
77 0.1027 0.0707 0.0488 0.0337 0.0234 0.0162 0.0113 0,0078 0,0055 0.0038 0.0027
78 0.0997 0.0683 0.0469 0.0323 0.0222 0.0154 0.0106 0,0074 0,0051 0.0035 0.0025
79 0.0968 0.0660 0.0451 0.0309 0.0212 0.0146 0.0100 0,0069 0,0048 0.0033 0.0023
80 0.0940 0.0638 0.0434 0.0296 0.0202 0.0138 0,0095 0,0065 0,0045 0.0031 0.0021
81 0.0912 0.0616 0.0417 0.0283 0.0192 0.0131 0,0089 0,0061 0.0042 0.0029 0.0020
82 0.0886 0.0596 0.0401 0.0271 0.0183 0.0124 0,0084 0,0057 0.0039 0.0027 0.0018
83 0.0860 0.0575 0.0386 0.0259 0.0174 0.0118 0,0079 0,0054 0.0036 0.0025 0.0017
84 0.0835 0.0556 0.0371 0.0248 0.0166 0.0111 0,0075 0,0050 0.0034 0.0023 0.0016
85 0.0811 0.0537 0.0357 0.0237 0.0158 0.0106 0,0071 0,0047 0.0032 0.0021 0.0014
86 0.0787 0.0519 0.0343 0.0227 0.0151 0.0100 0.0067 0,0044 0.0030 0.0020 0.0013
87 0.0764 0.0501 0.0330 0.0217 0.0143 0,0095 0,0063 0.0042 0.0028 0.0019 0.0012
88 0.0742 0.0484 0.0317 0.0208 0.0137 0,0090 0,0059 0.0039 0.0026 0.0017 0.0011
89 0.0720 0.0468 0.0305 0.0199 0.0130 0,0085 0,0056 0.0037 0.0024 0.0016 0.0011
90 0.0699 0.0452 0.0293 0.0190 0.0124 0,0081 0,0053 0.0035 0.0023 0.0015 0.0010
91 0.0679 0.0437 0.0282 0.0182 0.0118 0,0077 0,0050 0.0032 0.0021 0.0014 0.0009
92 0.0659 0.0422 0.0271 0.0174 0.0112 0,0073 0,0047 0.0030 0.0020 0.0013 0.0008
93 0.0640 0.0408 0.0261 0.0167 0.0107 0,0069 0,0044 0.0029 0.0019 0.0012 0.0008
94 0.0621 0.0394 0.0251 0.0160 0.0102 0,0065 0.0042 0.0027 0.0017 0.0011 0.0007
95 0.0603 0.0381 0.0241 0.0153 0,0097 0,0062 0.0039 0.0025 0.0016 0.0010 0.0007
96 0.0586 0.0368 0.0232 0.0146 0,0092 0,0059 0.0037 0.0024 0.0015 0.0010 0.0006
97 0.0569 0.0355 0.0223 0.0140 0,0088 0,0056 0.0035 0.0022 0.0014 0.0009 0.0006
98 0.0552 0.0343 0.0214 0.0134 0,0084 0,0053 0.0033 0.0021 0.0013 0.0008 0.0005
99 0.0536 0.0332 0.0206 0.0128 0,0080 0,0050 0.0031 0.0020 0.0012 0.0008 0.0005
100 0.0520 0.0321 0.0198 0.0123 0,0076 0,0047 0.0029 0.0018 0.0012 0.0007 0.0005


In the case of other interest rates of the reviewers ' committees, the rate of interest shall be as follows:


Interest rate =
q = Interest rate factor = 1 + p: 100
1 p = interest rate
q N n = residual maturity