Evaluation Law

Original Language Title: Bewertungsgesetz

Read the untranslated law here: http://www.gesetze-im-internet.de/bewg/BJNR010350934.html

Assessment Act (valuation law) valuation law Ausfertigung date: 16.10.1934 full quotation: "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. I S. 1042) has been changed" stand: Neugefasst by BEK. v. 1.2.1991 I 230;
 
as last amended by article 6 G v. 18.7.2014 I 1042 for more information on the stand number you see in the menu see remarks footnote (+++ text detection from validity: 1.7.1981 +++) (+++ application cf. section 205 +++) (+++ application cf. Article 2 G v. 13 8.1965 I 851 +++) (+++ application cf. art. 3 G v. 24.12.2008 I 3018 +++) (+++ to the application d. § 126 cf. section 48 GNotKG +++) table of contents part one General valuation rules section 1 scope section 2 economic unit section 3 valuation at several parties § 3a (dropped out) § 4 sliding on conditional acquisition dissolving § 5 conditional Purchase § 6 sliding up loads § 7 conditional conditional loads § 8 limitation on unlimited time § 9 assessment policy, mean value of § 10 term of § 11 partial value securities and shares section 12 capital claims and liabilities article 13 net present value of recurring uses and services § 14 life uses and services § 15 year value of uses and services § 16 limitation of the annual value of uses part Special valuation rules article 17 scope § 18 types of assets first section unit assessment A. General section 19 determination of unit values section 20 determination of the unit value of § 21 main observation section 22 updates § 23 after finding § 24 lifting of the unit value of section 24a change of statement assessments § 25 rectify a finding of section 26 scope of economic unity spouses or life partners § 27 value conditions updates and post findings § 28 Declaration obligation section 29 information, surveys and notices section 30 rounding off article 31 evaluation of foreign assets § 32 evaluation of domestic assets B. land and forestry assets I. General section 33 term of agricultural and forestry assets § 34 operating agriculture - and forestry section 35 valuation date § 36 valuation principles section 37 § 38 yield value determination comparative , Income conditions § 39 assessment bases section 40 value of comparison § 41 discounts and surcharges section 42 rocketed § 43 mining country § 44 Geringstland § 45 Unland § 46 economic value § 47 apartment value section 48 composition of § 48a unit value unit value certain intensive land section 49 (dropped out) II. Special rules a) agricultural use § 50 yield conditions § 51 livestock § 51a community animal husbandry section 52 special crops b) Forestry use § 53 surrounding resources section 54 valuation date § 55 comparison value of c) actually use § 56 § 57 resources running around assessment bases section 58 inner transport layer d) horticultural use section 59 valuation date § 60 § 61 income conditions application of the comparative method of e) other agricultural and forestry use § 62 species and evaluation of other agricultural and forestry use III. Review Advisory Board , Expert Committee § 63 evaluation Advisory Committee article 64 members section 65 tasks article 66 management section 67 Review Committee C. real estate I. General § 68 term of the basic assets of 69 demarcation of the basic assets of the agricultural and forestry assets section 70 plot section 71 buildings and parts of buildings for civil protection II. § 72 of vacant land term § 73 ready land III. built-up land a) concept and evaluation § 74 term § 75 plot types section 76 evaluation § 77 minimum value b) procedure 1. earned value § 78 land value section 79 year raw rent section 80 Duplicators article 81 exceptional reason tax burden article 82 reduction and increase 2. asset procedure section 83
Land value § 84 § 85 of land value building value § 86 impairment due to age § 87 of impairment due to structural defects and damage § 88 discount and boost § 89 value of the grounds of article 90 alignment with the common value IV. Special provisions § 91 land in the State of the construction of § 92 ground lease section 93 condominium and fractional ownership section 94 buildings on foreign land D. assets § 95 term of the operating assets of § 96 professions article 97 operating assets of corporations , Associations of persons and assets § 98 (dropped out) section 98a (dropped out) § 99 operating land sections 100-102 (dropped out) § 103 debt and other deductions section 104 (dropped out) §§ 105-108 (dropped out) § 109 evaluation section 109a (dropped out) second section special rules and appropriations §§ 110-120 (dropped out) § 121 domestic assets section 121a special provision for the application of the unit values of 1964 § 121 b (dropped out) § 122 special provisions relating to Berlin (West) § 123 appropriations § 124 (dropped out) third section rules for the valuation of assets in the area referred to in article 3 of the Unification Treaty A. land and forestry assets § 125 land and forestry assets § 126 validity of spare economic value section 127 Declaration on the replacement economy value § 128 information, surveys, communications, rounding off as real estate section 129 real estate § 129a tees in assessment with a multiple of year raw rent § 130 post-war buildings section 131 condominium and fractional ownership, apartment ground leases and part ground lease section 132 update and after finding the unit values of 1935 § 133 special provision for the application of the unit values 1935 C. assets §§ 134 and 135 (dropped out) section 136 (dropped out) § 137 balance sheet items according to the D-Mark balance sheet Act fourth section rules for the assessment of real estate for the real estate transfer tax as of 1 January 1997 A. General § 138 determine real estate values § 139 rounding B. land and forestry assets section 140 economic unit and scope of agricultural and forestry assets § 141 scale operation of agriculture and forestry section 142 operating value § 143 value of company housing and the residential part of section 144 composition of agricultural and forestry C. value of Grundbesitz I. § 145 of vacant land real estate vacant land II. built-up land section 146 built-up land § 147 special cases § 148 ground lease section 148a building on foreign land and § 149 land in the State of the development section 150
Buildings and parts of buildings for civil protection fifth section special findings § 151 separate findings § 152 territorial jurisdiction § 153 declaration obligations, rules of procedure for the specific purpose of determining assessment deadline § 154 in the approval procedure § 155 of appeal authority § 156 tax audit sixth section rules for the valuation of real estate, unlisted shares in corporations and business assets for the inheritance tax from January 1, 2009 A. General section 157 determine real estate values , share values and operating assets as land and forestry assets I. General § 158 term of agricultural and forestry assets section 159 demarcation agricultural or forestry wear surfaces to the real estate section 160 operating agriculture - and forestry section 161 valuation date § 162 valuation of the business portion of section 163 determination of economic values § 164 minimum § 165 valuation of the business portion with the continuation value of § 166 valuation of the business portion with the liquidation value § 167 evaluation of company housing and the residential part of section 168 real estate value of the operation of the agriculture and forestry II. special part a) agricultural Use Article 169 livestock section 170 surrounding resources b) Forestry use § 171 § 172 of different resources running around valuation date c) actually use § 173 surrounding resources d) horticultural use section 174 different valuation ratios e) other agricultural and forestry uses paragraph 175 other agricultural and forestry uses C. real estate I. General § 176 real estate section 177 review II. § 178 of vacant land term of undeveloped land § 179 assessment of undeveloped land III. built-up land § 180 term the land section 181 cultivated land types section 182 review the land section 183 built-up assessment in the reference value procedure § 184
Evaluation in the income approach § 185 determination of the building earned value § 186 gross profit of the land section 187 management costs § 188 real estate interest rate section 189 valuation the property procedure § 190 determination of building sachwerts § 191 value number IV. special cases § 192 assessment in leasehold cases § 193 evaluation of the ground lease section 194 assessment of heritage building plot § 195 building on foreign ground § 196 land in the State of the construction of § 197 buildings and parts of buildings for the civil protection V. proof of lower mean value of § 198 proof of lower mean value of D. Not application of the simplified procedure of earned value § 200 listed shares in capital companies and assets § 199 simplified income approach § 201 § 202 year yield estimation operating profit § 203 capitalization factor part three final provisions § 204 notice section 205 application rules systems
Appendix 1 conversion key for livestock in livestock units (PU) the feed requirements Appendix 2 groups of branches of the livestock to the surface depending on system 3 multiplier for Mietwohngrundstücke plant 4 multiplier for blended land with a commercial share of the crude annual rent up to 50 v. H. plant 5 Duplicators for blended land with a commercial share of raw annual rent of more than 50% H. plant 6 multiplier for business real estate investment 7 multiplier for houses Annex 8 multiplier for two-family homes Annex 9 () lapsed) plant 9a capital value of a recurring, time limited use or performance in the annual amount of a Deutsche Mark plants 10 to 13 (dropped out) annex 14 agricultural use annex 15 forestry use system 15a forestry use Appendix 16 actually use plant 17 horticultural use plant 18 special uses plant 19 conversion key for livestock in livestock units (PU) the feed requirements Appendix 20 groups of branches of the livestock to the surface depending on system 21 multiplier annex 22 economic whole life conditioning 23 flat-rate costs for management , Maintenance and risk of loss of rent as a percentage of the annual rent or usual rent (without operating costs) system 24 building rule making valuation system 25 value numbers for one - and two-family homes according to article 181, paragraph 1 No. 1 valuation law and condominium mixed according to article 181, paragraph 1 No. 3 valuation law value figures for fractional ownership, business properties, land and other no. 3 to 6 valuation law built-up land according to article 181, paragraph 1 plant 26 discount factors of first part general valuation rules § 1 scope (1) the General valuation rules (articles 2 to 16) are applicable to all public Levies, which are regulated by federal law, insofar as they are managed by federal tax authorities or by financial authorities.
(2) the General valuation rules do not apply as far as the second part of this Act or other tax laws Special valuation rules are included.

Section 2 economic unit (1) is any economic unit to evaluate for themselves. Its value is as a whole. What has to be considered as an economic unit, is to decide after the views of the traffic. The local habit, the actual exercise, the purpose and the economic unity of the individual assets are taken into account.
(2) several assets come only in so far as economic entity considering, as they belong to the same owner.
(3) the provisions of paragraphs 1 and 2 do not apply where an assessment of the individual assets is required.

§ 3 valuation at several parties is an asset multiple persons, its value as a whole is to determine. The value is the participants according to the ratio of their shares to spread as far as the community is not independently taxable according to the relevant tax law.

§ 3a (dropped out) § 4 sliding on conditional acquisition assets, acquiring depends on the occurrence of a condition precedent, will not be reflected, if the condition is met.

Dissolving § 5 conditional purchase (1) assets which are acquired on a dissolving condition are treated like necessarily purchased. The rules for calculating the capital value of uses of unspecified duration (§ 13 para 2 and 3, § 14, § 15 ABS. 3) remain unaffected.
(2) the condition occurs, fixing not constantly assessed taxes at the request is for the actual value of the acquisition to correct. The request is to provide, at the end of the year that follows the condition on the admission.

§ 6 sliding on conditional loads (1) loads, that arises based on the occurrence of a condition precedent, will not be considered.
(2) section 5, paragraph 2 in the event of the occurrence of the condition also applies.

§ 7 conditional loads are resolution (1) loads, whose continuing is resolving, if not their capital value according to § 13 para 2 and 3, article 14, calculated article 15 par. 3, subtracted such as unconditional.
(2) the condition occurs, the setting is not constantly to rectify the assessed taxes according to.

§ 8 limitation on unlimited time the sections 4 to 7 apply even if the acquisition of the asset or the creation of or the Elimination of load depends on an event, in which only the timing is uncertain.

§ 9 assessment policy, mean value (1) reviews is, unless otherwise prescribed, the common value basis.
(2) the mean value is determined by the price, which would achieve in the ordinary course of business according to the nature of the asset in a sale. These are all circumstances affecting the price to take into account. Unusual or personal relationships are not to be considered.
(3) personal relationships are also restrictions for viewing, which are grounded in the person of the taxpayer or a legal predecessor. This applies particularly to the restrictions, which are based on testamentary arrangements.

§ 10 assets, which serve a company, are term of the partial value, unless otherwise prescribed, to take the part value. Value of part of is the amount that an acquirer of the whole enterprise in the context of the total purchase price for the individual asset would apply. It is assumed that the purchaser continues the company.

§ 11 securities and shares (1) securities and book-entry securities, which are admitted at the date on a German stock exchange for trading on the regulated market, are at the lowest rate listed on the reference date for them in the regulated market recognised. A listing does not exist at the balance sheet date, the last price recorded 30 days prior to the date in the regulated market is decisive. Securities are accordingly to evaluate, which are included in the OTC market.
(2) shares in corporations not covered by paragraph 1, are to take the common value. The mean value from sales under third party can be derived, which less than a year he is so, taking into account the earnings prospects of the Corporation or of other recognised, in the ordinary course of business for non-tax purposes to identify usual method; This is the method to use would be an acquirer of the calculation of the purchase price based. The sum of the mean values of the assets belonging to the business assets and other active approaches minus the liabilities belonging to the company assets and other deductions (net asset value) of the company must not fall below; the paragraphs 99 and 103 shall apply. The sections 199 to 203 are taken into account.
(2a) (lapsed) (3) the mean value of a number of shares in a corporation, that belong to a person, as a result of special circumstances (for example, because the height allows the participation of the domination of the Corporation) is higher than the value determined on the basis of the course (paragraph 1) or the common values (paragraph 2) of each component as a whole, the mean value of the investment is decisive.
(4) units or shares, representing rights to an investment asset pools within the meaning of the investment code, the are with the redemption price.
Footnote (+++ to the application see section 205 para 5 +++) § 12 capital claims and debts (1) are to capital assets which are not referred to in section 11, and debt at nominal value, if special circumstances justify a higher or lower value. The special circumstances in a high, low or missing interest rate, is to go out in assessing an average of an annual advance- and every year deferred payment.
(2) claims which are uncollectible, stay out of approach.
(3) the value of non receivables or liabilities, the duration of which is more than a year and that are payable at a particular point in time, is the amount that remains from the nominal value after deduction of z, taking into account compound interest. It is to assume an interest rate of 5.5 per cent.
(4) yet not due claims from food, capital or annuities are rated with the buy-back value. Buy-back value is the amount the insurance company to reimburse the policyholder in the event of the premature termination of the contractual relationship. The calculation of the value, in particular taking into account undistributed and credited profit shares can be regulated by Legislative Decree.

§ 13 net present value of recurring uses and services (1) is the capital value of uses or services, which are limited to a certain time, to take the multiples of the annual value to be taken from plant 9a. The duration of the right is due, also through the life of one or more persons, the net present value to be calculated according to section 14 must not be exceeded.
(2) perpetual usage or services are with the 18,6fachen of the annual value to evaluate use or services of indefinite duration subject to § 14 with the 9,3fachen of the year value.
(3) the common value of the entire uses or services is proven to lower or higher, is the proven common value basis. The approach of a lower or higher value can be supported but not sure that is to be expected with a different interest rate than 5.5 percent or with another as medium shot-payment.

§ 14 life uses and services (1) is the net present value of life uses and services to use with the multiple of the annual value in accordance with the rates of 2 to 4. The multipliers are the life table of the statistical Federal Office to determine and to apply from 1 January of the calendar year following the publication of the life table by the statistical Federal Office. The capital value is to calculate taking into account z and compound interest with an interest rate of 5.5 percent as an average between the net present value for each year advance- and annually in arrears of payment. The Federal Ministry of finance puts together the multiplier for the capital value of a lifelong use or performance in the annual amount of one euro according to age and gender of the beneficiaries in a table and published them together with the date of publication of the death Panel in the federal tax journal.
(2) has a referred to in paragraph 1 use or performance in an age of 1 reviewed not more than 10 years up to 30 years, 2. of more than 30 years to 50 years no more than 9 years, 3 of more than 50 years to 60 years not more than 8 years, 4 of more than 60 years to 65 years not more than 7 years , 5. of more than 65 years up to 70 years not more than 6 years, 6 of more than 70 years to 75 years not more than 5 years, 7 for more than 75 years up to 80 years not more than 4 years, 8 of more than 80 years up to 85 years not more than 3 years, 9 more than 85 years up to 90 years not more than 2 years , 10 of more than 90 years, not more than 1 year passed and so the Elimination on the death of the authorized or committed, is based is fixing the not constantly assessed taxes on request according to the real life of the use or performance to correct. Section 5, paragraph 2, sentence 2 shall apply accordingly. A load fell off, the correction of any application needs.
(3) the duration of the use or performance depends on the lifetime of more than one person, and the right expires upon the death of the last dying, so the age and the gender of those is decisive, for the arising of the highest multiplier; the right expires upon the death of the first dying, so the age and gender of person is decisive for the resulting the lowest multiplier.
(4) the mean value of all uses or services is proven to lower or higher than the value which is referred to in paragraph 1, is the proven common value basis. The approach of a lower or higher value can be supported but not sure, that a shorter or longer life span, with a different interest rate than 5.5 percent or with another as medium shot-payment is expected.

§ 15 year value is the annual amount of the use of a sum of money of uses and services (1), if no other value is set to accept to 5.5 percent.
(2) uses or services that do not exist in money (housing, food, goods and other payments in kind), are to be with the usual means of prices of the place of consumption.
(3) in the case of usage or services, which are uncertain in their amount or range, is to use, which is expected to be achieved in the average of the years in the future as the year the amount.

Article 16 limitation of the annual value of uses in determining the capital value of the use of an asset the annual value of these uses can be more than the value, resulting when the value to be applied for the shared asset to the provisions of the assessment Act is divided by 18.6.
Second part of special valuation rules article 17 scope (1) are the Special valuation rules to apply in accordance with the respective individual tax law.
(2) sections 18 to 94, 122 and 125 and 132 apply for the property tax and the sections 121a and 133 in addition to the business tax.
(3) insofar as not otherwise resulting from the articles 19 to 150, the provisions of the first part of the Act (sections 1 to 16) application will find Besides these. Article 16 shall not apply to the real estate transfer tax.

§ 18 to assess it under the provisions of the second part of the Act is types of assets the assets, includes the following types of assets: 1. land and forestry assets (articles 33 to 67, § 31), 2 real estate (articles 68 to 94, § 31), 3. operating assets (§§ 95 to 109, § 31).
First section of unit assessment A. General section 19 determination of unit values are (1) unit values for domestic real estate, namely for enterprises of agriculture and forestry (§ § 33, 48a, and 51a), land (articles 68 and 70) and operating land (§ 99) found (article 180, paragraph 1 No. 1 of the tax code).
(2) (lapsed) (3) in the assessment notification (section 179 of the tax code) are also findings to make 1 about the kind of economic unit and title over the land type (sections 72, 74 and 75) or the plot's main group (§ 32 of the further applicable implementing regulation to the Reich review law by February 2, 1935, RGBl. I p. 81, as last amended by the regulation amending the implementing regulation to the wealth tax law) , of the implementing regulation to the Reich review law and application assessment regulations by December 8, 1944, RGBl. I p. 338);
2. about the attribution of the economic unit and several stakeholders about the amount of their shares.
(4) findings pursuant to paragraphs 1 and 3 are made only if and insofar as they are for the taxation of importance.

Section 20 determination of the unit value the unit values are determined according to the provisions of this section. The determination of the unit value is section 163 of the tax code does not apply; This does not apply for transitional arrangements affecting the highest financial authority of the land in the agreement with the highest financial authorities of in other countries.
Footnote (+++ § 20 set 2: to the application see section 124 para 6 F. 1992-11-09 +++) § 21 main finding (1) unit values at intervals of six years General established (capital assessment).
(2) the main finding the conditions at the beginning of the calendar year (main finding time) be adopted. Affect the rules in § 35 par. 2 and the §§ 54 and 59 on the basis of a different point in time.

Section 22 updates (1) the unit value is newly found (value update), and rounded up to full hundred Deutsche mark value resulting for the beginning of a calendar year if determined in German mark of the corresponding value of the last determination time upwards by more than the tenth part, at least, but around 5,000 Deutsche mark, or more than 100,000 German marks, down more than the tenth part , but at least 500 German marks, or more than 5,000 Deutsche mark, is different.
(2) as to the nature or attribution of the subject (§ 19 paragraph 3 Nos. 1 and 2) a new determination is made (update of kind of or supplementary update) differs by determining last taken and for the taxation of importance, it is.
(3) an update takes place pursuant to paragraph 1 or paragraph 2 also to eliminate an error of determining last. § 176 of the tax code is to apply it accordingly. This only applies to the finding dates which are before the promulgation of the relevant decision of Supreme Court of the Federation.
(4) an update is to carry, when the IRS is known, that the conditions for it exist. The conditions at the time of the update be adopted subject to the section 27 the update. Update time is 1 when the actual changes of the beginning of the calendar year following the change;
2. in the cases of paragraph 3 the beginning of the calendar year in which the error the IRS becomes known at an increase in the unit value but no earlier than the beginning of the calendar year in which the notice of determination issued.
Affect the rules in § 35 par. 2 and the §§ 54 and 59 on the basis of a different point in time.

To determine to follow-up finding (1) section 23 for economic units, for a unit value is, the unit value is subsequently noted (to determine) If, after its main finding (§ 21 para 2) 1 the economic unit new arises;
economic entity already existing 2. to be used for the first time to a tax.
(2) to determine the conditions at the time of the subsequent finding be adopted subject to the section 27. After finding time is in the cases of paragraph 1 No. 1 of the beginning of the calendar year, the beginning of the calendar year in which the unit value for the first time is based on taxation following the emergence of the economic unit, and in the cases of paragraph 1 No. 2. Affect the rules in § 35 par. 2 and the §§ 54 and 59 on the basis of a different point in time.
Footnote
(+++ § 23 para 2: application to January 1, 1997 see § 152 paragraph 2 +++) § 24 lifting of the unit value (1) the unit value is lifted if is known to the tax office that 1 the economic unit is dropped.
2. the unit value of the economic unit as a result not more assumes exemption for reasons of taxation.
(2) suspension time is in the cases of paragraph 1 No. 1 of the beginning of the calendar year, the beginning of the calendar year in which the unit value for the first time not more assumes the taxation following the Elimination of the economic unit, and in the cases of paragraph 1 No. 2.

§ 24a change of statement notices notices about updates or subsequent findings of unit values of real estate can be granted before the relevant determination date. You have to change or cancel, if by that time changes, which lead to a different conclusion.

§ 25 rectify a finding (1) the lodgement date (section 181 of the tax code) already expired, can one update (section 22) or subsequent statement (§ 23) on the basis of the relationship of the Fortschreibungs - or for finding time with effect in a later statement be made for this period is not yet expired. Article 181 par. 5 of the tax code shall remain unaffected.
(2) paragraph 1 shall apply for the lifting of the unit value (§ 24) according to.

Article 26 scope of economic unity spouses or life partners apportioned more assets an economic entity (section 2) is excluded at the real estate within the meaning of §§ 33 to 94, 99 and 125 to 133 not, that the assets to the part of the one, among the part of the other spouse or life partner.
Footnote (+++ § 26 F.-1997-10-29: to first-time application see section 152 subsection 3 +++) (+++ § 26 F.-2014-07-18: to first-time application cf. Article 205 paragraph 7 +++) § 27 value conditions updates and post findings updates and subsequent findings of unit values for real estate are the value of relationships in the main finding time to be based.

Section 28 (1) explanation of the determination of the unit value are obligation of Declaration of to submit to every main assessment date.
(2) the explanations are to make the deadline, which determines the Federal Ministry of finance in agreement with the Supreme financial authorities of the countries. The time limit is to be published in the Federal Gazette. Calls for the financial authority to make of a Declaration on a main finding time or on a different finding time especially on (section 149 para 1 sentence 2 of the tax code), has to determine a specific time limit which shall be at least one month.
(3) Erklärungspflichtig is the one that is attributable to the real estate. He has to sign the tax return.

Section 29 information, surveys and notifications (1) the owner of real estate have to provide all information to the CCRA to request that it needs for the collection of the purchase, rental and lease rates. When this policy is to assure that the information is made to the best of my knowledge and belief.
(2) the tax authorities can do by findings of the unit values of the property to prepare a major assessment and to carry out local surveys on the valuation bases. The fundamental right of inviolability of the home (article 13 of the Basic Law) is limited in this respect.
(3) the competent federal or state law authorities have to inform the tax authorities the legal and factual circumstances which are known them in the framework of the fulfilment of their tasks and that can be for the determination of unit values of real estate, for the determination of real estate values or for the property tax of importance; to be communicated are those circumstances, which may be for the inheritance tax or the tax of importance, unless the financial authorities arranged this. The points are equal the authorities that are responsible for the safety of the intended purpose of the apartments that have been promoted on the basis of the second Housing Act, the Housing Act for the Saarland, or on the basis of the Housing Promotion Act.
(4) the land registries share the financial authorities responsible for the determination of the unit value for the purposes described in paragraph 3 with 1 the entry of a new owner or entitled to the heritage building as well as a non-contractual acquisition also the address of the new owner or entitled to a heritage building; This does not apply for all the transactions according to the regulations of the Association right, 2. the registration of the establishment of apartment ownership or partial ownership, 3. the registration of establishing a ground lease, apartment ground lease or part hereditary.
The date of receipt of the application for registration pursuant to the land registry office is at the same time to communicate in cases of numbers 2 and 3. A registration on the basis of succession the year is to indicate, in which the deceased died. The messages can be redirected to the tax authority the authority responsible for the management of the real estate cadastre or an other authority, which keeps the official register of land (§ 2 para 2 of the land order).
(5) the notifiable body is affected by the content of the communication to teach. A notification can be avoided, as far as circumstances in the land register, the basic files or from the cadastre will be communicated to the financial authorities.

Article 30 round out the in German mark determined unit values are rounded off to full hundred Deutsche mark down and then converted into euro. The converted amount is rounded to full euro.

Article 31 evaluation of foreign assets (1) for the evaluation of foreign agricultural and forestry assets, basic assets and assets apply the provisions of the first part of this law, in particular article 9 (mean value). Under these regulations, also the foreign parts of an economic unit are to evaluate, which stretches inland as well as abroad.
(2) in the assessment of foreign real estate, components and accessories are taken into account. Cash, money claims, securities and cash debt are not to be included.

§ 32 evaluation of domestic assets for the evaluation of domestic agricultural and forestry assets, basic assets and assets apply the provisions of articles 33 to 109. Under these regulations, also the domestic parts of an economic unit are to evaluate, which stretches inland as well as abroad.
B. land and forestry assets I. General section 33 concept of agricultural and forestry assets (1) agricultural and forestry assets include all assets destined always to serve a business of agriculture and forestry. Operation of agriculture and forestry is the economic unit of agricultural and forestry assets.
(2) to the assets, that determines all the time to serve a business of agriculture and forestry, include in particular the reason and soil, the residential and farm buildings, related resources and a normal stock of rotating equipment; one is required for the safe continuation of operation is considered normal stock.
(3) 3. beyond the normal stock holdings (Overstock) of rotating equipment, 4. herds or branches of the livestock and related assets (such as building and distinct parts of the building with the corresponding surfaces, resources), if the animals not according to § 51 or § 51a belong to the agricultural use according to § 62 of other agricultural and forestry use include agricultural and forestry assets not 1 cash, money claims, business assets and securities, 2. money debt. The affiliation of agricultural land to agricultural and forestry assets is not affected.

§ 34 a operation of agriculture and forestry (1) operation of agriculture and forestry 1 includes the business section, 2. the residential part.
(2) the economic part of an establishment of the agriculture and forestry 1 includes agricultural and forestry land uses: a) the agricultural use, b) Forestry use, c) actually use, d) horticultural use, e) the other agricultural and forestry use;
2. the following assets not associated with a use referred to in point 1: a) removal country (section 43), b) Geringstland (section 44), c) Unland (article 45);
3. the microtransactions (§ 42).
(3) the residential part of the operation of the agriculture and forestry includes the buildings and parts of buildings, unless they are the holder of the plant, family members belonging to his household and the Altenteilern for residential purposes.
(4) in the operation are not owned by the owner of the ground and soil building, standing on the ground of operation, and not owned by the owner of the ground and soil resources that serve the management of operations, to include.
(5) a portion of the owner of an establishment of agriculture and forestry on a commodity is to involve in the operation, if it is used with the operation together.
(6) in a mode of agriculture and forestry, which is run by a society or community of civil law, are also the assets to include, belonging to one or more parties and to serve determines are operating.
(6a) also the community animal husbandry (§ 51a) including the related assets forms a mode of agriculture and forestry.
(7) also piece lands form an operation of agriculture and forestry. Land of piece of are individual agricultural and forestry used surfaces, where the farm buildings or resources, or both types of assets are not the owner of the ground and floor.

§ Are 35 valuation date (1) for the size of the operation, as well as for the scope and the condition of the buildings and of operating funds governed by the conditions at the time of the finding.
(2) for the surrounding equipment, the State is decisive at the end of the marketing year which preceded the detection time.

§ 36 valuation principles (1) where the rating is without prejudice to the rule, which is made in article 47 for the value of the apartment, the earned value basis to lay.
(2) in determining the value of income is to assume the yield. Profitability is the Reinertrag debt-free and proper management of paid foreign workers commonly and sustainably recoverable. Earned value is the Achtzehnfache of this Reinertrags.
(3) in assessing the profitability are the income conditions into account, as far as they are not negligible.

Section 37 (1) yield value determination the earned value of uses is determined by a comparative procedure (sections 38 to 41). The comparative method can be applied to use parts.
(2) the yield value can a comparative procedure is not performed, is according to the profitability of the use immediately to detect (single income approach).

§ 38 comparison number, income conditions (1) the differences of yield of the same use in the various companies are assessed through comparison of the yield conditions and expressed subject to §§ 55 and 62 by numbers that correspond to the ratio of the net (figures).
(2) when comparing the income conditions are based to set 1 the actual conditions for: a) the natural yield conditions, in particular soil, terrain, climatic conditions, b) following economic yield conditions: aa) internal traffic (location for the management of the operating area), bb) external traffic (in particular location for the delivery of the equipment and the disposal of products), cc) size;
2. be regarded in the area as the regular conditions for the number b not referred to in 1(a) economic income conditions, in particular prices and wages, operating organization, resources.
(3) in the case of land of piece of economic income conditions are to be referred to in paragraph 2 point (b) with the regular conditions of the area No. 1.

§ 39 assessment bases (1) to ensure the uniformity of the assessment be in individual farms with area of usual yield conditions the comparative figures of uses and use parts advance determined (main valuation bases). The comparative figures of the main assessment bases are suggested by the evaluation Advisory Committee (paragraphs 63 to 66) and fixed by regulation. The comparative figures of the uses and use parts in other establishments are determined by comparison with the figures of the main assessment bases. Article 55 shall remain unaffected.
(2) the main assessment bases can be supplemented through country assessment bases and local assessment bases as examples of assessment. The comparative figures of the country assessment bases are determined by the evaluation team (article 67), the comparative figures of local assessment bases by the financial authority of the country. The comparative figures of the country assessment bases and local assessment bases can be announced.
(3) Zugepachtete, can be land, cultivated together with an assessment base of determination of the comparative figures are taken into account. In the determination of the unit value of a farm which serves as assessment base, to leased area are not to take into account (§ 2 para. 2).

§ 40 value of comparison (1) at the time of the main finding the earned value corresponding to 100 comparative figures subject to paragraph 2 by special law is established for the agricultural, the winemaking and horticultural use or for their parts. The yield values for individual use or the use of part in the farms with the help of the comparative figures is derived from this value (reference value). The comparison value related to a hectare is the hectares value.
(2) for the main finding on the beginning of the calendar year 1964 is the yield values corresponding to 100 comparative figures in the agricultural use without asparagus 37,26 DM hops and hops 254,00 DM asparagus 76,50 DM of vitivinicultural use 200.00 DM the horticultural use parts of vegetables, flowers and ornamental horticulture 108.00 DM Orchard 72,00 DM nurseries 221,40 DM. (3) are the courtyard area and the building area of operation to include the use of individual , as far as her serve. Home gardens are up to a size of 10 ar to the Court and building area. Farm roads, hedges, ditches, Grenzraine and the like are to be included in the use to which they belong; This applies also to water areas, insofar as they are not wasteland or belong to other agricultural and forestry use (§ 62).
(4) the tax office has the taxpayer review basics and review results of the use or use part of assessment bases, which are used in determining the comparative values of its operations, to specify if there is a legal interest.
(5) in order to take into account the declining prominence, the comparison values determined in accordance with paragraphs 1 and 2 for hops to 80 percent are to diminish for asparagus by 50 per cent and fruit by 60 percent; It is however at least a hectares value from 1 to put 200 Deutsche mark.

Section 41 discounts and surcharges is (1) a tee or a supplement to the comparison value to 1 as far as the actual conditions of use or a use of part of the assessing the subordinate to regular conditions of the area (article 38 par. 2 No. 2) differ by more than 20 percent, and 2. If the difference is a change the comparison value of use or use part more than the fifth part , but at least 1,000 deutsche marks, or more than 10,000 Deutsche mark causes.
(2) the discount or surcharge is calculated after the reduction due to the deviation or increase the yield of to.
(2a) which is to reduce (section 22) or subsequent findings (section 23) updates to 50 percent surcharge due to deviation of the actual holding of the subordinate regular conditions of the area.
(3) in the case of land of piece of are not deductions for missing resources with the owner of the ground and soil still charges for excess stock on these assets for their owners to make.

Section 42 microtransactions (1) companies are businesses which are intended to serve the main operating and represent not an independent commercial operation.
(2) the companies are separately with the single return value to evaluate.

§ Are part of 43 degradation (1) the country of removal the operating surfaces, that by removal of soil substance mainly for the operation can be used be made (sand, gravel, clay pits, quarries, peat bites and the like).
(2) the country of removal is separately with the single return value to evaluate.

§ Belong to the Geringstland that determine operating areas of extremely low yield, for which according to the law of the land appraisal value figures are 44 Geringstland (1).
(2) Geringstland is to evaluate a hectares value of 50 DM.

Article 45 Unland (1) the operating surfaces, which can earn no return in orderly economic way belong to the wasteland.
(2) wasteland is not rated.

§ 46 economic value from the comparison values (§ 40 paragraph 1) and the reductions and surcharges (section 41) from the income of the individual, as well as the values of the assets to be assessed separately according to the sections 42 to 44 of the value for the is formed part of the economy (economic value). Also the special rules for his investigation except for the provisions in sections 35 to 45 in the §§ 50 to 62.

§ Determines 47 apartment value for the residential part (rental value) according to the rules that apply for the real estate for the evaluation of Mietwohngrundstücke in the income approach (paragraphs 71, 78 to 82 and 91). In the estimation of usual rent (§ 79 paragraph 2), the special features arising from the location of the buildings or parts of buildings in the operation, must be considered. The amount is to reduce 15 percent.

Section 48 composition of the unit value
The economic value and the value of the apartment together form the unit value of the operation.

§ 48a unit value of certain intensively used areas are operating areas by an other copyright holder as the owner managed so 1st special culture is asparagus (§ 52), 2 the horticultural equipment that use vegetables, flowers and ornamental plant nurseries (§ 61), 3rd in the seed (article 62, paragraph 1 No. 6) is the amount of the difference between the reference value relevant for agricultural use and the higher comparison value that designated uses due to the paragraphs 1 to 3 , not to take into account in the determination of the unit value of the owner and to determine for the beneficial owner as an independent unit value. Is a unit value for agricultural and forestry wealth of the right holder to determine the amount of the difference in the value of this unit is to include. The sentences 1 and 2 shall not apply if the owner has already intensively used the areas referred to in points 1 to 3.
Footnote (+++ § 48a: to the application see section 205 para 6 +++) section 49 (dropped out) II.
Special rules a) agricultural use § 50 yield conditions (1) in assessing the natural yield conditions (§ 38 paragraph 2 No. 1 letter a) is to assume the results of estimation of soil according to the law of the land appraisal. This also applies to the relationship of soil types.
(2) other than the regular in the concerned area ratio of culture species is by the natural conditions, so no. 2 is by way of derogation from article 38, paragraph 2 the actual ratio of culture species decisive.

§ 51 animal stocks (1) (lapsed) (1a) for finding dates from 1 January 1999 livestock belong fully to agricultural use, if in the year for the first 20 acres not more than 10 livestock units, for the next 10 hectares not more than 7 units of cattle, for the next 20 hectares not exceeding 6 livestock units, for the next 50 hectares of not more than 3 livestock units and for the other surface not more than 1.5 livestock units per hectare by the holder of the operating be produced or kept regular agricultural land. Livestock are to convert the feed demand in livestock units. This mapping of the herds is equivalent to a change of the actual situation in 1998 occurred in the calendar year; Article 27 is not applicable in this respect.
(2) exceeds the number of livestock units sustained the limit referred to in paragraph 1a, so include only the branches of the livestock to agricultural use, the livestock units together do not exceed this limit. First, more land-based branches of the livestock and then less land-based branches of the livestock to agricultural use are expected. Within this group, branches of the livestock with the smaller number of livestock units and then branches to the larger number of livestock units for agricultural use are first expected. The animal population of the individual branch is not divided.
(3) the Blondvieh, 2. applies as a branch of the animals of that holding in each species is 1 the livestock, 3. the beef cattle, 4. the remaining livestock.
The livestock of species only applies as a special branch of the livestock when produced juveniles are predominantly intended for sale. This is not the case, the breeding stock is attributable to the branch of the livestock, it mainly serves the.
(4) the translation key for livestock in livestock units as well as the groups of more or less space-dependent activities of livestock can be found in appendices 1 and 2. For the time of one after January 1, 1964, main finding time to can the conversion key for livestock in livestock units as well as the groups of more or less space-dependent sectors of the livestock changes in economic organization, on which they are based, are adapted by regulation.
(5) paragraphs 1a to 4 do not apply to fur animals. Fur animals include agricultural use only if the required feed are mostly won by the land farmed by the owner of the establishment.

§ 51a community animal husbandry (1) agricultural use belongs to the animal breeding and animal husbandry earning and economic co-operatives (§ 97 para. 1 No. 2), to see the partners as an entrepreneur (with contractors) of companies which are (§ 97 para. 1 No. 5), or by associations (§ 97 para 2), if 1 all shareholders or members of a) holders of the operation of agriculture and forestry with self managed regular agricultural land are , full-time b) according to the overall picture of the situation are agriculture and foresters, c) farmers in the sense of § 1 para 2 of the law on the pension of farmers are and this is proved by a certificate of the agricultural age cash and d) the resulting according to § 51 para 1a for her ability to agricultural livestock production or animal husbandry in livestock units wholly or partly on the cooperative , transferred the company or the Association;
2. the number of livestock units produced by the cooperative, the company or the Association during the marketing year or held any of the following limits exceeds sustainable: a) the sum of the livestock units resulting in point 1(d) and b) the sum of livestock units, the resulting paragraph 1a on the basis of the amount of land farmed by the shareholders or members regularly according to § 51;
3. the operations of the shareholders or members are not more than 40 km from the production plant of the cooperative, the Corporation or association.
The conditions of the number are 1 letter d and the number 2 by special to demonstrate to leading directories.
(2) it does not preclude the application of paragraph 1, if the designated thereon co-operatives, societies or clubs operate without regular agricultural land the animal production or animal husbandry.
(3) from the cooperatives referred to in paragraph 1, companies or associations regularly agriculturally used areas no. 2 are in determining pursuant to paragraph 1 to treat their relevant boundaries such as areas of shareholders or members possibility for agricultural livestock production or animal husbandry within the meaning of paragraph 1 No. 1 letter d have transferred to the cooperative, the company or the Association.
(4) in the case of the single shareholder or member of the societies referred to in paragraph 1, article 51 is societies or clubs to apply paragraph 1a with the proviso that in his operation generated or to comprise held livestock units with the livestock units are within the framework referred to in paragraph 1 No. 1 letter d produces figurative possibilities or kept.
(5) the provisions of § 51 para 2 to 4 shall apply accordingly.

Article 52 special crops are hops, asparagus, and other specialty crops as agricultural use (§ 37 para 1) to evaluate.
b) Forestry use § 53 surrounding resources a timber belongs to the normal of rotating equipment, insofar as it does not exceed the annual rate of use; at establishments that annual strike (intermittent farms), a multi-year use set corresponding to the operating conditions takes the place of the annual use rate.

§ Notwithstanding are 54 valuation date of article 35, paragraph 1 on the extent and condition of the stock of non-harvested timber to create the conditions, at the end of the marketing year which preceded the detection time.

§ To apply 55 value of of comparison determination (1) that is comparative procedures to high forest as part of use (§ 37 para. 1).
(2) the profitability of the high forest is determined in advance for to stop loading drives with regular pension benefits or stock class ratio and expressed by normal values.
(3) normal value is for a species, taking into account the yield of wood on an acre-related income of a subsequent stop be complied with regular pension benefits or stock class relationship. The normal values are suggested by the evaluation Advisory Committee for assessment areas and fixed by regulation. The normal value is the main establishment on the beginning of the calendar year 1964 more than 3,200 Deutsche mark (spruce, income class I A, stocking level of 1.0).
(4) the shares of the individual age - or stock classes at the normal values are expressed by percentages. For each age or stock class, the percentage results from the ratio of output value to the output value of subsequent stop be complied with regular pension benefits or stock class relationship. The percentages be set uniformly for all valuation areas by regulation. You be 1964 more than 260 per cent of normal values for the main finding on the beginning of the calendar year.
(5) on the basis of earned value (reference value) is derived from normal values established pursuant to paragraph 3 for forestry use of individual operations. While the percentages are applied to the age - or stock classes.
(6) the value of the individual age - or stock class is at least 50 Deutsche mark per hectare.
(7) means forest and Bush are to be 50 Deutsche mark per hectare with.
(8) in order to promote the uniformity of the assessment is based of the normal values of the assessment area pursuant to paragraph 3, by the evaluation Advisory Committee (paragraphs 63 to 66) for forestry use most high forest in individual farms with area of usual yield conditions (main valuation bases) the comparison value proposed and set by regulation.
(9) in order to take into account the declining net income values determined in accordance with paragraph 5 (comparison) are to reduce 40 percent; Paragraphs 6 and 7 shall remain unaffected.
(c) surrounding resources (1) to be establishments include inventories of wines from the last and the penultimate harvests before the valuation date actually use § 56 normal inventory of rotating equipment. This applies to wine stocks from the last harvest before the valuation date but only insofar as they are not filled on bottles.
(2) for finding dates from 1 January 1996 be companies, inventories of wines from the harvests of the last five years before the valuation date include normal inventory of rotating equipment. This mapping in wine inventories is equal the actual changes, 1995 occurred in the calendar year; Article 27 is not applicable in this respect.
(3) deductions for wine in inventory are not to do.

Article 57 assessment bases than valuation bases serve wine layers or parts of wine-growing areas.

Section 58 are internal traffic situation when taking into account the internal situation of transport by way of derogation from article 38 paragraph 2 not the actual conditions, but the regular wine able conditions to consider no. 1; section 41 is to be applied accordingly.
(d) horticultural use section 59 valuation date (1) which is operating area used by cultivation of tree school plants by way of derogation from section 35 subsection 1 pursuant to the conditions on September 15 determined that is preceded by the time of finding.
(2) by way of derogation, the operating area used by cultivation of vegetables, flowers and ornamental plants determined by section 35, paragraph 1 according to the conditions on June 30, preceded the detection time.

§ 60 yield conditions (1) in assessing the natural yield conditions (§ 38 paragraph 2 No. 1 letter a) is to assume the results of estimation of ground under the floor estimate Act.
(2) in respect of revenue-enhancing investments, in particular of covered areas, para are - by way of derogation from article 38 to use 2 No. 2 - the actual conditions of the operation.

§ Comparative procedure that is comparative procedures on vegetables, flowers and ornamental horticulture, orchards and nurseries as part of use (§ 37 para 1 sentence 2) to apply 61.
(e) other agricultural and forestry use § 62 species and evaluation of other agricultural and forestry use (1) other agricultural and forestry use include 1 inland fisheries, 2. the fishpond, 3. fish farming for inland fisheries and aquaculture, 4. beekeeping, 5th the hiking sheep farm, 6 the seed breeding.
(2) for the types of other agricultural and forestry use no comparative figures, but direct comparison values are determined in the comparative procedure by way of derogation from article 38, paragraph 1.
III. Assessment Advisory Board, Expert Committee § 63 review Advisory Board (1) the Federal Ministry of finance an evaluation Advisory Committee is formed.
(2) the review board is divided into an agricultural Department, a Forestry Department, a wine Department and a horticulture department. The horticulture department consists of the divisions for vegetables, flowers and ornamental horticulture, orchards and nurseries.
(3) (dropped out) section 64 (1) the evaluation Advisory Committee members to 1 in each Department and Subdivision: a) an official of the Ministry of finance as Chairman, b) an official of the Federal Ministry of food, agriculture and consumer protection;
2. in the agricultural Department and the Forestry Department per ten members;
3. in the wine Department eight members;
4. in the horticulture department four members with general competence, including for each subdivision join three other members with special expertise.
(2) other members may be appointed as required.
(3) the members referred to in paragraph 1 No. 2 to 4 and referred to in paragraph 2 are at the proposal of the Supreme financial authorities of the countries by the Federal Ministry of finance in agreement with the appointed Federal Ministry for food, agriculture and consumer protection. The appeal may be withdrawn with the consent of the Supreme financial authorities of the countries. One resigns appointed members no. 2 to 4 which referred to in paragraph 1, a new Member is appointed to. Members must be knowledgeable.
(4) the members appointed pursuant to paragraph 3 have to proceed in the negotiations of the evaluation Advisory Committee without regard to special interests to the best of my knowledge and belief. You may reveal the contents of the negotiations of the assessment Advisory Committee, as well as the situation of taxable persons, which have become known them in connection with its activities under this Act, unauthorized and secrets, in particular operation or business secrets, unauthorized use. You are bound at the beginning of its activity by the Chairman of the review board by handshake, conscientiously to fulfil these obligations. Through this commitment, a transcript is to record, with signed by the debtor. On non-compliance, the rules relating to the tax secret and the criminality of his injury are apply mutatis mutandis.

Article 65 tasks the evaluation Advisory Committee has the task of making proposals 1 to be determined by special law yield values (section 40 para 1), 2nd for the to be determined by a regulation (§ 39 para 1) comparative figures and normal values to be determined comparison values (§ 55 para 8) the main assessment bases, 3 for the legal regulation of forestry use for evaluation areas (article 55 par. 3).

Section 66 management (1) the Chairman conducts the business of the evaluation Advisory Committee and heads the negotiations. The Federal Ministry of finance may adopt rules of procedure for the evaluation Advisory Committee.
(2) the individual departments and subdepartments of the evaluation Advisory Committee is quorate if at least two-thirds of the members are present. For voting, the majority vote decides the vote of the Chairman.
(3) the Review Board has its seat at the headquarters of the Federal Ministry of finance. He has the powers of investigation which are available to the tax authorities to the tax code when carrying out its tasks.
(4) the negotiations of the assessment Advisory Committee shall not be public. The Evaluation Committee can hear experts in its sole discretion; § 64 paragraph 4 shall apply mutatis mutandis.

§ 67 Expert Committee (1) to promote the uniformity of the assessment of the agricultural and forestry assets in countries, particularly through assessment of country assessment bases, an Expert Committee is formed at each regional finance Office. Each evaluation team is to make an agricultural Department. Other departments can be formed as needed according to the outline of the evaluation Advisory Committee (§ 63).
(2) the agricultural Department of the Committee of experts assumes also the powers of the country estimate Committee according to the law of the land appraisal.
(3) the upper financial President or a member of his authority as Chairman, appointed by him include the Review Committee or any of its departments on 1 2, an official representative of the Supreme Land authorities responsible for agriculture and forestry, 3. five expert members, the Supreme Land authorities by the Supreme country authority responsible for the financial management in agreement with who for the agriculture and forestry are appointed. The appeal may be withdrawn. § 64 para 2 and 4 shall apply mutatis mutandis. The State Governments are empowered to determine the competent authorities by Decree sentence 1. This authorization can be applied to Supreme Land authorities.
(4) the Chairman conducts the business of the Advisory Committee and heads the negotiations. The negotiations are not public. Article 66 par. 2 shall apply accordingly for the quorum and voting.
C. real estate I. General § 68 concept of basic assets (1) to the basic assets include 1 the reason and ground, the building, the other components and accessories, 2. the leasehold, 3. the apartment property, fractional ownership, apartment leasehold and part leasehold under the condominium Act, as far as it is not agricultural and forestry assets (§ 33) or operating land (§ 99).
(2) in the real estate are not to be included 1 natural resources, 2. the machines and other devices of all kinds, belonging to an operating system (operating devices), even though they are essential components.
However, the reinforcements of ceilings and not solely for supports belonging to an operating system and other components such as wall templates and bracing, are to be included.

Section 69 (1) agriculture and forestry used land are definition of the basic assets of the agricultural and forestry assets attributable to the real estate, if it can be to accept their situation, the possibilities for exploiting existing at the time of the finding or the other circumstances that they will serve others in the foreseeable than agricultural and forestry purposes, especially as land, industrial land, or land for transport purposes,.
(2) makes an operation of agriculture and forestry that are basis of the existence of the business owner, so owned by the owner of the business areas, which are managed from one place, properly sustained only attributable to the real estate, if to accept with great probability is that she will serve others after two years as agricultural and forestry purposes.
(3) areas are always attributable to the real estate, if they are set in a development plan as a plot of land, its immediate construction is permitted and the development within the plan area in neighbouring areas has started or is already done. Sentence 1 shall apply up to a size of total acres for the farmstead and for other areas in immediate spatial context of the farmstead.
(4) paragraph 2 shall not apply in the cases of § 55 paragraph 5 sentence 1 of the income tax act.

Article 70 plot (1) each economic unit of the basic assets is a plot of land within the meaning of this Act.
(2) a portion of the owner of a property to other real estate (E.g. on community yard areas or garages) is to include in the plot, if all shares in the real estate community are owners of land who use their share with their land. This does not apply if the community real estate is to be according to the views of traffic as a separate economic unit (section 2, subsection 1, sentence 3 and 4).
(3) also a building built on foreign lands or attributable to a country other than the owner of the ground and soil in other cases is, even if it has become an integral part of the reason and soil is considered land within the meaning of this Act.

§ 71 remain building and parts of the building for the civil defense buildings, parts of buildings and facilities that have been created for the protection of the population, as well as life and defense more important material assets from the effect of offensive weapons, when determining the value of the unit not taken into consideration, if they are used in the peace not or only occasionally or slightly for other purposes.
II. § 72 of vacant land definition (1) vacant land is land on which no usable buildings are located. Usability starts at the time of the Bezugsfertigkeit. Buildings are regarded as ready, if the future residents or other users cannot be expected to, to use them; the acceptance by the construction supervisory authority is not crucial.
(2) building, whose purpose and value in relation to the intended use and the value of the reason and soil of minor importance, are located on a land plot is considered undeveloped.
(3) also a plot of land on the usable space is no longer exists as a result of the destruction or the decay of buildings in the long term is a vacant lot.

Article 73 ready plots (1) within the undeveloped land make the mature land a special kind of property.
(2) ready to be constructed plots are vacant land, if they are set in a development plan as a plot of land, its immediate construction is permitted and the development within the plan area in neighbouring areas has started or is already done. Not lots, that are intended for common use include the building land.
III. built-up land a) term and evaluation § 74 term constructed plots are plots where usable building are located, with the exception of the land referred to in § 72 para 2 and 3. Is a built in sections, the completed and a part as a usable building is so regarded.

§ 75 plot types (1) the evaluation of cultivated land are the following plot types to distinguish: 1 Mietwohngrundstücke, 2 business plots, 3. mixed land, 4 villas, 5 two-family homes, 6 other built-up land.
(2) Mietwohngrundstücke are plots calculated serving residential purposes more than eighty per cent, after year raw rent (section 79), with the exception of single family houses and two-family homes (paragraphs 5 and 6).
(3) business plots are plots which serve private or non-commercial or public purposes more than eighty per cent, calculated after year raw rent (section 79).
(4) Gemischtgenutzte are land plots, are partly residential, partly own or foreign commercial or public purposes and not Mietwohngrundstücke, business land, houses or semi-detached houses.
(5) single family homes are residential properties, which contain only a flat. Apartments of House staff (Porter, heater, gardener, power car guide, guardian, etc.) are not counting. A second apartment is available, towards apart from sentence 2, the term "House", even if it is of minor importance. A plot of land also considered House if it's used for commercial or public purposes and not significantly degrades the nature as a single-family home.
(6) two-family homes are residential properties, which contain only two apartments. Sentences 2 to 4 of paragraph 5 shall apply accordingly.
(7) other built-up land are such plots are not covered by the provisions of paragraphs 2 to 6.

§ To determine 76 for 1 Mietwohngrundstücke, 2 business plots, 3. mixed land valuation (1) which is the value of the land subject to paragraph 3 in the earned value procedure (paragraphs 78 to 82), 4 houses, 5 two-family homes.
(2) for the other cultivated land, the value of the property procedure (§§ 83 to 90) is to determine.
(3) the asset value procedure is by way of derogation from paragraph 1 to apply 1 single family houses and semi-detached houses, distinguished by special design or equipment from the referred to in paragraph 1 to be evaluated family houses and two-family dwellings;
2. when such groups of business land and in such cases of cultivated land of article 75, paragraph 1 No. 1 to 3 plot types, for that; a raw annual rent determined nor the usual rent estimated according to § 79 paragraph 2 referred to in
3. in the case of land with makeshift buildings and land with buildings in a design or construction execution, is not intended to be the a multiplier (§ 80) in annexes 3 to 8.
Footnote section 76 para 1 and para 3 No. 1: compatible with GG 100-1, as far as the unit values to succeed in the real value of the houses above the value of single-family homes are, to assess in the income approach, BVerfGE v. 10.2.1987 I 646.

§ 77 minimum *) for cultivated land value cannot be less than the value, with the reason and soil to evaluate would be alone as a vacant lot. To buildings or parts of buildings due to their structural State be terminated, the cancellation costs are taken into account.
---*) Pursuant to article 7 of the Steueränderungsgesetzes in 1969 by August 18, 1969 (BGBl. I S. 1211) is section 77 in the main observation period in 1964 in the following version to apply: "For built-up land value may not be less than 50 per cent of the value, with the reason and soil to evaluate would be alone as a vacant lot." b) procedure 1. earned value § 78 land value of land value includes the value of floor , the value of the building and the value of the outdoor facilities. It is determined by application of a Vervielfältigers (§ 80) on the annual raw rent (section 79), taking into account the articles 81 and 82.

Section 79 year raw rent (1) year raw rental is the overall remuneration, which have to be paid to the lessee (tenant) for the use of the land on the basis of contractual agreements according to the State at the time of the finding for a year. Levies and all other services of the lessee are to be included. Also operating costs (such as fees the municipality), levied by the municipality immediately by the tenants include the raw annual rent. Do not include lower rent surcharges, costs of operation of the central heating -, Warmwasserversorgungs - and fuel supply system, as well as of the elevator, all allowances for extraordinary fringe benefits of the lessor concerning not the use of the space (such as the provision of hydro-electric power, steam power, compressed air, power, and the like), as well as ancillary services of the lessor, the only single tenants benefit.
(2) instead of the amount referred to in paragraph 1 the usual rent hire is deemed year raw for such land or parts of land, 1 which intrinsically used, unused, for temporary use or free of charge are up to 2.
that the owner has left the tenants to one by more than twenty percent from the usual rent different actual rent.
The usual rent is to estimate, which is regularly paid for rooms same or similar type, location and facilities based on the crude annual rent.
(3) (lapsed) (4) (lapsed) (5) updates and subsequent findings, the value of conditions at the time of the main finding apply to the amount of rent.

Section 80 multipliers (1) is the number with the year raw rent is to multiply (multiplier), contained in annexes 3 to 8. The multiplier is determined according to the type of plot, design and construction, the year of construction of the building, as well as by the population of Belegenheitsgemeinde at the time of the main finding. Land stretches over several communities, Belegenheitsgemeinde is the municipality in which the most valuable part of the land is situated. At Umgemeindungen after its main finding the population figures are still to be based, which was decisive for the affected communities or parts of municipalities at the time of the main finding.
(2) the provincial governments be empowered to determine that municipalities or parts of municipalities are incorporated in another community size class, than their population, if the multiplier because of the particular economic conditions in these municipalities or parts of the community must be set by way of derogation (for example in health resorts and marginalised communities) by a regulation.
(3) the lifetime of a building opposite the concerned according to its design and construction life due to structural measures considerably extended or considerably shortened due to unrecoverable building defects and building damage, the multiplier is not according to the actual year of construction of the building, but after a time later or earlier model year to determine.
(4) is located on a plot of land buildings or parts of buildings, which have a different design or construction, or that have become available in different years, which are for the individual buildings or parts of buildings according to the design and construction, as well as after the year to apply relevant multiplier. The values of individual buildings or parts of buildings can be determined is difficult so a multiplier can be applied for the whole land after an average year.

Article 81 differs the basic tax burden in a community significantly exceptional reason tax burden at the time of the main finding of the reason tax burden in the multipliers, the land values in these communities are to increase or reduce up to 10 percent. The percentages are determined by Decree.

Article 82 discount and boost (1) are worth mitigating circumstances, which are taken into account in the amount of raw year rent nor in the amount of Vervielfältigers, the land value to reduce resulting after the articles 78 to 81. As such circumstances, unusually strong impacts on noise, smoke or odors, 2. recoverable building defects and building damage and 3. come for example considering 1 the need for early cancellation.
(2) value-enhancing circumstances exist, which are not included in the amount of raw annual rent, so the resulting after the articles 78 to 81 land value increase. As such circumstances come consider 1 the size of the undeveloped area if no high-rise buildings are located on the property; a surcharge is omitted if the total area with single-family houses or semi-detached houses not more than five of the built-up area is no more than 1,500 square meters, with the other plot types, 2 the sustainable utilization of the land for publicity purposes for a fee.
(3) that may discount no. 1 and 2 or the increase referred to in paragraph 1 according to paragraph 2 in total not exceed thirty per cent of the property value (sections 78 to 81). Meet the requirements for the reduction referred to in paragraph 1 Nos. 1 and 2 and for the increase referred to in paragraph 2, so that the intensity is up only to apply the result of compensation.
2. personal procedure section 83 is land value in the determination of land value of land value (section 84), the value of the building (articles 85 to 88) and the value of the outdoor facilities (section 89) to go out (output value). The output value is to balance (article 90) of the mean value.

§ 84 land value of land has to be the value which would arise if the land was undeveloped.

§ Is 85 building value in the determination of the value of the building first to calculate a value on the basis of average production costs to the construction price conditions in the year 1958. This value is to be converted (building standard production value) according to the construction price conditions in the main observation time. Building normal production value is due to the age of the building at the time of the main finding (section 86) and due to some existing structural defects or damage (§ 87) to reduce (building real value). The building real value can be reduced in specific cases or raised (§ 88).

§ 86 impairment due to age (1) the impairment due to age shall be determined by the age of the building at the main observation time and the ordinary lifetime of buildings of the same type and use. It is expressed in a percentage of the normal production value of the building. It is to assume a constant annual depreciation.
(2) the time between the beginning of the year in which the building has become ready for occupancy, and the main finding time is considered age of the building.
(3) as impairment, no higher amount may overall be discontinued as surrendered himself at the age of seventy-five percent of the life. This amount can be exceeded only if there is an exceptional reduction in value.
(4) the remaining lifetime of a building as a result of structural measures is extended, the percentage calculated in accordance with the actual age is so to reduce accordingly.

§ 87 of impairment due to structural defects and damage to structural defects and damages that have been considered in the determination of building normal production value nor the impairment due to age, is to make a tee-off. The amount of the discount depends on the significance and extent of the defects and damage.

Have been be § 88 discount and boost (1) who can building asset value reduced or increased, if actual kind of circumstances, not included in its calculation.
(2) a reduction may be particularly into account when building because of the location of the property, due to inorganic composition or economic obsolescence in their value are reduced.
(3) a special supplement is to make, if a plot is used sustainably for a fee for advertising purposes.

89 section to calculate value of the grounds which is value of the outdoor facilities (such as fences, paths - or square brackets) average cost after the construction price conditions of 1958 and to convert after the construction price conditions in the main assessment date. This value is due to the age of the grounds at the time of the main statement and because of structural defects and damage to mitigate; the provisions of sections 86 to 88 shall apply mutatis mutandis.

Article 90 approximation to the mean value (1) is the output value (section 83) to compensate by applying a value number of the mean value.
(2) the value numbers are set by regulation under the value-influencing the circumstances, particularly the purpose and availability of land within certain sectors of the economy and the community sizes, in part from 85 to 50 percent of the output value. This, special value figures can be set for individual types of land or plot groups or sub-groups in certain areas, municipalities or parts of the community if required by local conditions on the land market.
IV. land in the State of the buildings (1) at land, located in the State of the buildings at the determination time remain special provisions § 91 not finished buildings or parts of buildings (such as extensions or additions) in determining the value out of consideration.
(2) (lapsed) footnote (+++ section 91: application to January 1, 1997 see § 152 paragraph 4 F. from 1997-10-29 +++) § 92 ground lease (1) charged a plot with a ground lease, a unit value is for the economic unit of the ground lease, as well as for the economic unit of the contaminated land each to determine. In determining the value of the unit is to move from a total value, which to determine if for the land including the buildings and grounds, the burden would not be. The total value is determined according to the regulations on the evaluation of cultivated land, each economic unit is considered built-up land of plot style, which is assumed in the calculation of the total value.
(2) the duration of the ground lease in which for assessing another 50 years or more, so the total value (paragraph 1) alone accounted for relevant time the economic unit of the ground lease.
(3) the duration of the ground lease is less than 50 years at the time relevant for the assessment, so to distribute the total value (paragraph 1) according to the remaining period of the ground lease. That the economic unit of the ground lease, falls 1: the value of the building and a portion of the land value.
This is 95 per cent under 40 to 35 years 90 percent under 35 to 30 years 85 percent, below 30 to 25 years 80%, under 25 to 20 years 70%, below 20 up to 15 years 60%, below 15 up to 10 years 45% if the duration of the ground lease under 50 to 40 years , less than 10 up to 5 years 25 percent, below 5 years 0%;
2. the economic unit of the contaminated land: the percentage of land value, which remains after the deduction of the percentage referred to in paragraph 1.
A proportion of the value of the building to include, if justified by special agreements in the economic unit of the contaminated land is by way of derogation from points 1 and 2. This is especially true if at expiry of the ground lease by lapse of time the owner of the contaminated land to provide no compensation corresponding to the value of the building has. Ownership of the building at termination of the ground lease by lapse of time without compensation to the owner of the contaminated land goes, so is the value of the building according to the distribution of the land value to distribute provided for in paragraphs 1 and 2. The compensation for the building during the transition is only part of the value of the building, the proportion without falling to the owner of the contaminated land is to distribute. Coming at the height of the heritage building interest expressed compensation for the value of the building remains out of consideration. The value of the exterior is treated as the value of the building.
(4) the heritage construction authorized by treaty is committed with the owner of the contaminated land to the demolition of the building at the end of the ground lease, this circumstance by a corresponding discount is taken into account; the tee is omitted if it can be to foresee the building despite the obligation will not be aborted.
(5) the right to the heritage building interest is not to consider part of the land and the obligation to pay heritage building interest not in the assessment of the ground lease.
(6) if apartment leases or leases part of the total value (paragraph 1), in the same way to determine, as if it would be to home ownership or partial ownership. The distribution of the total value (7), updates for the economic units of the ground lease and of the contaminated land must be is carried out according to paragraph 3 by way of derogation from article 22, paragraph 1 only, if the total value determined for the beginning of a calendar year, the total value of the last statement date to the extent referred to in article 22, paragraph 1. § 30 shall apply accordingly. If you change the distribution of the total value under paragraph 3, the unit values for the economic units of the ground lease and polluted grounds are without continuing attention to value update limits.

§ 93 condominium and fractional ownership (1) each condominium and fractional ownership forms an economic unit. The use of the condominium and fractional ownership interest part of the building is decisive for the determination of the type of property (section 75). The provisions of sections 76 to 91 shall apply, as far as is not otherwise specified in paragraphs 2 and 3.
(2) the more than eighty percent serving residential condominium is in the earned value procedure under the regulations to evaluate, which are decisive for Mietwohngrundstücke. Residential property, which serves residential purposes to not more than 80%, but not less than twenty percent, is in the earned value procedure under the regulations to evaluate, which are decisive for mixed land.
(3) correspond to the co-ownership shares registered in the land register of the community property not the ratio of the annual raw rent to each other, so this can be taken into consideration in the valuation. Are individual rooms that are owned by the community are available, rented, is to distribute its value to the shares registered in the land registry and to capture the individual economic units.

§ 94 building on foreign ground (1) in buildings on foreign land is the land value the owner of the ground and soil and the value of the building to be the beneficial owner of the building. Outdoor facilities (such as fences, way fixtures), which are the beneficial ownership of the building covered, are to be included without prejudice to the provisions in § 68 para 2 in the economic unit of the building. For the plot type of building, section 75 is decisive; the reason and the ground on which the building is erected, is considered built-up land of same land type.
(2) for the basic and floor, the value is according to the principles governing to vacant land to determine; affected the use of disability which results from the presence of the building, the value that is to take this into account.
(3) the assessment of the buildings according to § 76. Evaluates the building according to the income approach, the share on the ground is the value arising after the sections 78 to 80 to pull off. Is agreed that the building to cancel after the expiry of the lease or lease time, this fact by a corresponding discount is taken into account; the tee is omitted if it can be to foresee the building despite the obligation will not be aborted.
D. assets § 95 term of (1) its assets the assets includes all parts of a business enterprise within the meaning of § 15 para 1 and 2 of the income tax Act, which belong to the assets in the tax accounting.
(2) not the agriculture and forestry without prejudice as a commercial operation of article 97, making the main purpose of the company.
(3) (dropped out) § 96 professional services business is a free profession in the sense of § 18 para 1 No. 1 of the income tax act equal; This also applies the activities as a collector of a State Lottery, as far as the activity already within the framework of a commercial operation is performed.

Article 97 business assets from authorities, associations of persons and estates (1) a commercial operation make all assets, which include the following bodies, associations of persons and assets, if they have their management or their seat in Germany: 1. corporations (corporations, limited partnerships on shares, limited liability companies, European companies);
2. acquisition and business cooperatives;
3. mutualities;
4. credit institutions of governed by public law;
5. companies within the meaning of § 15 para 1 No. 2 and paragraph 3 or section 18 paragraph 4 sentence 2 of the income tax act. The assets that are owned by a shareholder, several or all shareholders and debt a shareholder, several or all shareholders belong to the commercial operation of such a society, as far as the assets and liabilities for the tax accounting include the company business assets (§ 95); this attribution is another additional.
34 § 51a remain unaffected para 6a and article.
(1A) the mean value of a share in the business assets a referred person society is no. 5 in section 97, subsection 1, sentence 1 as follows to determine and allocate: 1 determined mean value of belonging to the partnership assets (total assets of hand) is according to § 109 paragraph 2 as follows: a) the capital accounts of the overall balance of hand are first attributable to the relevant shareholder;
(b) the remaining value is split after the governing of the society profit distribution key on the shareholder; Before abgewinnen shares are not to be considered.
2. for the assets and liabilities of the special operating asset of a shareholder is the common value to determine. It is attributable to the respective partner.
3. the value of the share of a member is the sum from the portion of the total assets of the hand after number 1 and the value of the special assets referred to in point 2 (1B) of the mean value of a share on a in section 97, subsection 1, sentence 1 No. 1 mentioned Corporation is determined by the ratio of the proportion of the nominal capital (primary or capital) of the society to the mean value of the assets of the Corporation in the valuation date. This also applies if the nominal capital is not fully paid. The participation in the assets and profits of the company on the basis of an express agreement of the shareholders according to the respective amount of paid-up nominal capital, the common value refers only to the actual paid-up nominal capital.
(2) the assets, which include the other legal persons of under private law, not legal associations, institutions, foundations and other purpose assets, insofar as they serve a commercial business operation (except agriculture and forestry) make a commercial operation.
(3) (lapsed) footnote (+++ § 97 para 1 sentence 1 No. 1: for the first time to apply at 1 January 2006 gem. § 152 paragraph 3 +++)
Article 98 (dropped out) section 98a (dropped out) § 99 operating land (1) business premises within the meaning of this Act is of a business associated with estate of real, as far as he, detached from his membership 1 to the real estate would belong to the business, or 2 would make a business of agriculture and forestry.
(2) (lapsed) (3) operating land within the meaning of paragraph 1 No. 1 are like real estate to assess operating land no. 2 such as agricultural and forestry assets within the meaning of paragraph 1.

sections 100 to 102 (dropped out) § 103 debt and other deductions (1) debt and other deductions, which belong to section 95 paragraph 1 to its assets, subject to paragraph 3 apply, insofar as they relate to all or individual parts of its assets within the meaning of this law in economic context.
(2) a shareholder in the tax balance sheet has profit claims against a company controlled by him, is a debit in the appropriate amount to deduct this.
(3) reserves are deductible only to the extent that their deduction in the assessment of its assets for purposes of inheritance tax by law is expressly approved.

section 104 (dropped out) paragraphs 105 to 108 (dropped out) review (1) that is operating assets by business enterprises within the meaning of section 95 and the operating assets of self-employed within the meaning of section 96 each with a common value to apply section 109. Article 11, paragraph 2 shall apply for the calculation of the mean value accordingly.
(2) the value of a share in the assets of a corporation referred to in section 97, Association of persons or assets is to start with the common value. Article 11, paragraph 2 shall apply for the calculation of the mean value accordingly.

section 109a (dropped out) second section special rules and appropriations of sections 110 to 120 (dropped out) footnote (+++ § 112: applied to the 1.1.1997 cf. § 152 paragraph 5 F. 1997-10-29 +++) § 121 domestic assets domestic assets include: 1. the domestic agricultural and forestry assets;
2. the domestic real estate;
3. the domestic business assets. Applies as such assets, which serves a commercial operated domestically, if for this purpose to domestically to maintain a permanent establishment or a permanent representative is appointed;
4. shares of a capital company, if the company has seat or management in the inland and the shareholder is either alone or together with other persons close to him within the meaning of § 1 para 2 of the foreign tax act in amended, on the ground or capital of the company at least to one-tenth participate directly or indirectly;
5. not covered by point 3 inventions, utility models and topographies which are registered in a domestic book or register;
6 items, which do not see the numbers 1, 2 and 5 fall and left to a domestic business, rented in particular to these or are leased;
7 mortgages, land charges, pension debts and other claims or rights, if they are directly or indirectly secured by domestic real estate, domestic land rights or ships which are registered in a domestic ship register. Excludes loans and claims on the bonds have been issued;
8 claims arising from the participation in a commercial enterprise as a silent partner and profit-participation loan, if the debtor has residence or habitual residence, seat or management in Germany;
9. use rights on one of the assets referred to in points 1 to 8.

1964 during the period of validity of the based on the value of conditions on 1 January 1964 unit values of real estate land (article 70) and operating land are section 121a special provision for the application of the unit values within the meaning of § 99 para 1 No. 1 to promote the business tax with 140 per cent of the value of the unit.
Footnote (+++ section 121a: application to January 1, 1997 see § 152 paragraph 6 F. from: 1997-10-29 +++) article 122 special provisions relating to Berlin (West) Article 50, paragraph 1, article 60, paragraph 1, and section 67 shall not apply to the real estate in Berlin (West). In assessing the natural yield conditions and soil types ratio is the ground estimate Act shall apply mutatis mutandis.

§ 123 appropriations which is Federal Government authorized, with the consent of the Federal Council that in § 12 para 4, § 21 para 1, § 39 para 1, § 51 paragraph 4, article 55, para. 3, 4 and 8, the §§ 81 and 90 to adopt paragraph 2 provided legal regulations.

§ 124 (fallen away) third section rules for the valuation of assets in the referred to in article 3 of the Unification Treaty area A. land and forestry assets § 125 shows (1) unit values, are noted for holdings of land and forestry depending the value by 1 January 1935, land and forestry assets from 1 January 1991 no longer applied.
(2) place the unit values for enterprises of agriculture and forestry, by way of derogation by article 19, paragraph 1 for that designated assets in paragraph 3 determined replacement economic values and applied as of January 1, 1991 of the taxation. The formation of the economic value of the replacement is derogation from article 2 and article 34, paragraph 1, to use a use unit 3 to 6 and 7, all assets of the agricultural and forestry assets within the meaning of § 33 para 2 regular self used by the same person (user) be included in that, even if the user is not the owner. section 26 shall apply mutatis mutandis. Real estate within the meaning of § 3 para 1 sentence 1 No. 6 and sentence 2 of the basic tax law is not considered in the formation of the economic value of the replacement.
(3) not the residential buildings including the corresponding reason and soil include to the agricultural and forestry assets by way of derogation of article 33 para 2. Residential properties are attributable to the real estate and to evaluate according to the applicable regulations.
(4) the replacement economy value is 2 see by analogy with application of sections 35, 36, 38, 40, 42 to 45, 50 to 54, 56, 59, 60 and section 62 under a simplified procedure to determine. When comparing the yield conditions no. are by way of derogation from article 38 paragraph 2 to 1 only in the area as a regular-looking conditions.
(5) for the determination of the economic value of the replacement, the value conditions prevail which laid basis for the main finding of the unit values of agricultural and forestry assets in the Federal Republic of Germany on January 1, 1964.
(6) from the comparative figures of the uses and use parts, except the use of forestry and other agricultural and forestry uses, are under application of the yield values of the section 40 the replacement comparison as part of the economic value of the replacement value. The following comparative figures apply for the uses and use parts: 1. agricultural use a) agricultural use without hops and asparagus the agricultural comparative figures in 100 per hectare calculated on the basis of the results of the ground estimate, taking into account other natural and economic conditions of income.
 
b)
Hopfen
Hopfenbau-Vergleichszahl je Ar
40
c)
Spargel
Spargelbau-Vergleichszahl je Ar
70
2.
Weinbauliche Nutzung
Weinbau-Vergleichszahlen je Ar:
a)
Traubenerzeugung (Nichtausbau)
22
b)
Faßweinausbau
25
c)
Flaschenweinausbau
30
3.
Gärtnerische Nutzung
Gartenbau-Vergleichszahlen je Ar:
a)
Nutzungsteil Gemüse-, Blumen- und Zierpflanzenbau:
 
 
aa)
Gemüsebau
50
 
bb)
Blumen- und Zierpflanzenbau
100
b)
Nutzungsteil Obstbau
50
c)
Nutzungsteil Baumschulen
60
d)
Für Nutzungsflächen unter Glas und Kunststoffplatten , except lower glass, increase the preceding comparison numbers at aa) horticulture not heated to the 6 x, heated to the 8 x, bb) flowers and ornamentals, nurseries not heated to the factor 4, heated to the 8 x.
(7) for the following uses replacement comparison value are recognised immediately: 1. forestry use of replacement comparison value is 125 Deutsche mark per hectare.
2. other agricultural and forestry use of replacement comparison value is at a) Inland 2 Deutsche mark per kg of sustainable annual catch, b) fish farming aa) Trout Pond economy 20 000 Deutsche mark per hectare, bb) other aquaculture 1 000 Deutsche mark per hectare, c) fish farming for inland fisheries and aquaculture aa) for Trout Pond economy 30 000 Deutsche mark per hectare, bb) for other inland fisheries and aquaculture 1 500 Deutsche mark per hectare , d) beekeeping 10 Deutsche mark per bee box, e) hiking sheep farm 20 German marks per maternity, f) seed 15 per cent of the sustainable annual revenues, g) Christmas tree culture 3 000 Deutsche mark per hectare, h) mushroom growing 25 Deutsche mark per square meter, i) semen collection centres 20 percent of sustainable annual revenue.

§ 126 application of spare economic value (1) the resulting spare economic value according to § 125 applies to property tax; It is determined in the Körperschaftssteuergesetz procedure. Article 22, paragraph 1 shall apply mutatis mutandis to a reassessment of the basic steuermessbetrags due to change of spare economic value.
(2) for other taxes the replacement economic value or an appropriate part of this value is with those attributable to assets of agricultural and forestry assets are to be used. The ownership structure and the proportion of the replacement economy value must be determined in the method of determining the tax.
Footnote (+++ § 126 par. 2: the application see section 48 para 1 GNotKG +++) section 127 Declaration on the replacement economic value (1) the user of the agricultural and forestry assets (§ 125 ABS. 2 set 2) has the tax office, in whose district lies the shared assets or its most valuable part, to make a declaration to the economic value of the replacement. The user has to sign the tax return.
(2) the Declaration is for the first time for the calendar year 1991 according to the conditions to 1 January 1991 to submit. Article 28, paragraph 2 shall apply mutatis mutandis.

§ 128 surveys, communications, information, rounding off shall apply section 29 and section 30 when determining the economic value of the replacement mutatis mutandis.
B. real estate section 129 (1) real estate apply land the unit values that are determined depending the value on 1 January 1935 or still detected (1935 unit values).
(2) subject to the § 129a to 131 68-94 1 § be § 10, 11 para 1 and 2 and 3 for the determination of the unit value in 1935 instead of §§ 27, set 2, paragraphs 50 to 53 of the valuation law of the German Democratic Republic in the version of September 18, 1970 (Reprint No. 674 of the law journal), 2nd section 3a, paragraph 1, articles 32 to 46 of the implementing regulation to the Reich review law by February 2, 1935 (RGBl. I p. 81) , as last amended by the regulation amending the implementing regulation to the wealth Tax Act, of the implementing regulation to the Reich review law and application assessment regulations by December 8, 1944 (RGBl. I p. 338), and 3. the regulatory acts of the President of the national tax office on the evaluation of cultivated land by December 17, 1934 (Empire Ministerial Gazette S. 785 et seq.), as far as parts of the area referred to in article 3 of the Unification Treaty in their scope are , further applied.

§ 129a tees in assessment with a multiple of year raw rent (1) is one to discount due to the structural condition of the building (article 37, paragraph 1, 3 and 4 of the further applicable implementing regulation assessment of the realm Act), the maximum rate is 50 percent instead of the maximum rate of 30 percent.
(2) the value of land resulting from the multiple of year raw rent is no lower limit of 30 percent (§ 37 para 3 of the further applicable implementing regulation assessment of the realm Act) if the need for early cancellation. The same applies if, who has built a building on foreign ground due to a hereditary, is obliged to the premature termination of contract.
Footnote (+++ § 129a: to the first application see section 124 para 4 F. from 1994-07-27 +++) § 130 post-war buildings (1) post-war buildings are plots with buildings, which have become ready after June 20, 1948.
(2) as far as post-war buildings to evaluate are with a multiple of year raw rent, the preisrechtlich allowed from Bezugsfertigkeit year raw rent rent from January 1, 1935 is to apply for housing. Post-war buildings have become ready after June 30, 1990, is to be the rent, which would have been preisrechtlich allowed at an unchanged continuation of rent laws from Bezugsfertigkeit. The preisrechtlich allowable rent contains components that do not belong the next applicable implementing regulation for rent within the meaning of § 34 year raw assessment of the realm Act, they are eliminated.
(3) the multiplier of nine applies for post-war buildings of Mietwohngrundstücke, the mixed-used land and the business land with a multiple of year raw rent to be evaluated.

§ 131 condominium and fractional ownership, apartment ground leases and part ground lease (1) each condominium and fractional ownership forms an economic unit. The use of the condominium and fractional ownership interest part of the building is decisive for the determination of the real estate group. The rules for determining the unit values 1935 apply to cultivated land, as far as is not otherwise specified in paragraphs 2 and 3.
(2) to more than 80 percent serving residential condominium is with the multiple of year raw rent under the regulations to evaluate, which are decisive for Mietwohngrundstücke. Residential property, which serves residential purposes not more than 80%, but not less than 20 per cent, is with the multiple of year raw rent under the regulations to evaluate, which are decisive for mixed land.
(3) correspond to the co-ownership shares registered in the land register of the community property not the ratio of the annual raw rent to each other, so this can be taken into consideration in the valuation. Are individual rooms that are owned by the community are available, rented, is to distribute its value to the shares registered in the land registry and to capture the individual economic units.
(4) in the case of apartment leases or leases part of § 46 of the further applicable implementing regulation assessment of the realm Act shall apply mutatis mutandis. The total is in the same way to determine, as if it were home ownership or partial ownership. He is on the apartment heritage building legitimate and the land owner to distribute accordingly.

Section 132 update and after finding the unit values of 1935 (1) updates and subsequent findings of the unit values of 1935 are made for the first time on January 1, 1991, unless otherwise stated in the paragraphs 2 to 4.
(2) for Mietwohngrundstücke and villas in the sense of § 32 of the further applicable implementing regulation assessment of the realm Act, a determination of the unit value on January 1, 1991, if not an effective from this date determination of the unit value for the economic unit and the unit value only to the determination of the estate tax would be required is omitted. The unit value for Mietwohngrundstücke and villas determined subsequently on a later statement to which the unit value is first required for fixing other taxes as property tax.
(3) a unit value is determined for land within the meaning of paragraph 2, he applies to the taxes of the calendar year following the announcement of the finding being.
(4) changes to the actual circumstances which affect only the value of the land, be taken into account only by update on January 1, 1994, except that a determination of the unit value at an earlier date for the establishment of other taxes than property tax is required.

§ 133 for the application of the unit values 1935 1935 of operating land unit values are special provision to promote the tax as follows: 1. Mietwohngrundstücke with 100 percent of the unit value of 1935, 2 business land with 400 percent of the unit in 1935, 3. mixed land, houses and other built-up land with 250 percent of the unit value of 1935, 4 vacant land with 600 percent of the unit value of 1935.
On land in the State of the buildings, property group for the particular unit value within the meaning of § 33a paragraph 3 of the further applicable implementing regulation assessment of the realm Act is determined by the actual state that after completion of the building.
C. assets sections 134 to 136 (dropped out) § 137 balance sheet items to does not belong to its assets following balance sheet items the D-Mark balance sheet law according to the D-Mark balance sheet law: 1 the special loss account, 2. the capital depreciation account and 3. the participation cancellation account.
Fourth section rules for the assessment of real estate for the real estate transfer tax from January 1, 1997 A. General section 138 (1) real estate values will determine real estate values considering the actual conditions and found the value of conditions at the time of taxation. Section 29, paragraph 2 and 3 shall apply mutatis mutandis.
(2) for the economic units of the agricultural and forestry assets and operating land within the meaning of § 99 para 1 the real estate values using the articles 139 to 144 are no. 2 to determine.
(3) for the economic units of the basic assets and operating land within the meaning of § 99 para 1 No. 1 are the real estate values in application of articles 68, 69 and 99 par. 2 and the §§ 139 and 145 to 150 to determine. section 70 shall apply with the proviso that paragraph 2 to include sentence 1 of this provision in the land by way of derogation is the proportion of the owner of a property to other real estate (for example, on community yard areas or garages) if the share together with the land is used. § 20 clause 2 shall apply accordingly.
(4) the taxpayer can prove that the mean value of which economic unit at the time of taxation is lower measured value, 145 to 149 as the according to §§ 143, the common value is to determine the value of real estate.

§ 139 round out the real estate values are rounded off to full five hundred euro down.
B. land and forestry assets
§ 140 economic unit and scope of agricultural and forestry assets (1) the term of the economic unit and the extent of the agricultural and forestry assets depend on article 33. These include also intangible assets (for example burning rights, milk delivery rights, hunting rights, and Zuckerrübenlieferrechte) as far as they are intended permanently to serve a business of agriculture and forestry.
(2) the money debt in the sense of § 33 ABS. 3 Nr. 2 includes also pension obligations.

Section 141 1 scale operation of agriculture and forestry (1) includes the operation of agriculture and forestry the operating portion, 2. the company housing, 3. the residential part.
(2) the operating portion includes the economic part of the operation of agriculture and forestry (article 34 paragraph 2), but without the company housing (paragraph 3). § 34 ABS. 4 to 7 is to apply when determining the scope of the operating part.
(3) operating apartments are including the corresponding reason and soil, which is intended to support an agriculture and forestry operations, but not the living area are.
(4) the residential portion includes the buildings and parts of buildings in the sense of § 34 paragraph 3 and the associated basic and floor.

§ 142 operation (1) the value of the operating unit (operating level) will see by analogy with application of § § 35 and 36 para 1 and 2, articles 42, 43 and 44 para 1 and of sections 45, 48a, 51a 51, 53, 54, 56, 59 and 62 paragraph 1 determines. By way of derogation from article 36, paragraph 2, sentence 3, the earned value is the 18,6fache of the Reinertrags.
(2) the operative point is composed from the single yield values for microtransactions (§ 42), the mining land (§ 43), Community livestock (§ 51 a) and the use of parts not referred to in paragraph 5 the other agricultural and forestry use, as well as the following return values: 1. agricultural use: a) agricultural use without hops and asparagus: the yield values is to determine on the basis of the results of the estimation of soil according to the law of the land appraisal. He is 0.35 Euro per income measure;
 
b) use part hops 57 Euro per ar;
c) use part asparagus 76 euro per ar;
2. use of forestry: a) use sizes up to 10 hectares, not economic forest, pine tree species group, species group spruce up to 60 years, beech tree group and other hardwood up to 100 years and oak up to 140 years 0.26 euros per ar;
b) species group spruce over 60 years up to 80 years and Plenter forest 7.50 euro per ar;
(c) species group spruce about 80 to 100 years 15 euros per ar;
(d) species group spruce over 100 years 20 euro per ar;
e) beech tree group and other hardwoods over 100 years 5 euro per ar;
f) 10 euro per ar; oak over 140 years
3. use of content: a) grape production and wine barrel extension: aa) in the wine regions AHR, Franks, and Württemberg 36 euro per ar;
BB) in other wine-growing areas of 18 euro per ar;
b) bottle of wine Ageing: aa) in the wine regions AHR, Baden, Franconia, Rheingau and Württemberg 82 euro per ar;
BB) in other wine-growing areas 36 euro per ar;
4. horticultural use: a) use part vegetable, flower and ornamentals: aa) vegetables:-outdoor areas 56 euro per ar;
-Areas under glass and plastics 511 euro per ar;
BB) flowers and ornamental plants:-outdoor areas €184 per ar;
-heated areas under glass and plastics 1.841 euro per ar;
-non-heated areas under glass and plastics 920 euros per ar;
b) use part fruit 20 euro per ar;
c) use part nurseries:-outdoor areas 164 euros per ar;
-Areas under glass and plastics 1,329 euro per ar;
5. other agricultural and forestry use: a) use part hiking sheep farm 10 euro per ewe;
b) use part of Christmas tree culture 133 Euros per ar;
6 Geringstland: The return value for Geringstland is 0.26 euros per ar.
(3) for the agriculture and forestry farms beneficiaries according to section 13a of the inheritance tax law may apply, by way of derogation from paragraph 2 No. 1 to 6 total as individual income to determine the operating value. The request is in writing to levy of the assessment Declaration. The necessary valuation bases must be proved by the taxpayer.
(4) in the cases of § 34 ABS. 4, the operative point is no. 2 according to § 19 para 3 to distribute. In the distribution, a share is not noted for an others involved as the owner of the ground and soil, if it is less than 500 euros. The distribution is omitted if the percentage of the other parties together have less than 500 euros. In the cases of § 34 paragraph 6, sentences 1 to 3 shall apply mutatis mutandis. As far as the operating value of the owner of the reason and soil, taking into account Article 48a is found, a distribution does not occur in the cases of § 34 4.

§ To identify 143 value of company housing and the residential part (1) of the value of the company housing (§ 141 para. 3) and the value of the residential part (§ 141 para 4) are according to the regulations, the apply for the real estate for the valuation of residential land (articles 146 to 150).
(2) in the cases of § 146 paragraph 6 five times of the built-up area is up to apply for the company housing and the residential part of the requirements of paragraph 3.
(3) to take account of special features, resulting in the case of a spatial connection of company housing and the residential part with the farmstead, whose values (sections 146 to 149) are each to reduce by 15 percent.

Section 144 composition of agricultural and forestry land value of operating value, the value of the company housing and the value of the residential part together form the agricultural and forestry value of real estate.
C. real estate I. § 145 of vacant land vacant land (1) vacant land is land on which no usable buildings are located. Usability starts at the time of the Bezugsfertigkeit. Buildings are regarded as ready, if the future residents or other users cannot be expected to, to use them; the acceptance by the construction supervisory authority is not crucial.
(2) buildings, which can be conveyed to none or only a marginal use in the long term, are located on the land plot is considered undeveloped; a use is considered insignificant if the annual rent (§ 146 paragraph 2) for this purpose achieved or the usual rent (§ 146 paragraph 3) amounts to less than 1 percent of the value to be applied in accordance with paragraph 3. Even a plot of land on the usable space is no longer exists as a result of the destruction or the decay of buildings in the long term is a vacant lot.
(3) the value of undeveloped land is determined regularly according to its surface and the ground reference value reduced by 20 per cent (§ 196 of the building code in the currently valid version). The land values are to determine by the expert committees the building code according to and to communicate with the tax authorities. In determining value of soil guideline is always to apply, who was last to determine by the Expert Committee. No soil guideline value is determined by the expert committees, is to derive and to reduce by 20 percent the land value from the values of comparable areas.
Footnote (+++ § 145 para 3: application cf. Article 205 paragraph 3 +++) II. built-up land section 146 constructed plots (1) land, to whom the characteristics referred to in article 145, paragraph 1 does not apply, are constructed plots.
(2) the value of cultivated land is the 12,5fache of the annual rent is agreed at the time of taxation, reduced by the reduction in value due to the age of the building (paragraph 4). Annual rent is the overall remuneration, which have to pay the tenant (tenant) for the use of cultivated land through contractual agreements for the period of twelve months. Operating costs are not to be included.
(3) the annual rent the usual rent for such land or parts of land, 1 takes place which intrinsically used, unused, for temporary use or free of charge up to 2 that the owner gave the lessee an actual rent deviating by more than 20 percent of the usual rental are.
The usual rent is the rent which is paid for comparable to type, location, size, facilities and age, not price-bound plots by foreign tenants. Operating costs (paragraph 2 sentence 3) are not to include this. Unusual or personal relationships are not taken into consideration.
(4) the impairment due to age of the building is for every year that has been completed since Bezugsfertigkeit of the building up to the time of the taxation, 0.5%, but no more than 25 percent of the value referred to in paragraph 2 and 3. Are according to Bezugsfertigkeit of the building structural measures has been carried out which have extended the normal useful life of the building by at least 25 years, is to proceed from a Bezugsfertigkeit corresponding to the extension of the useful life of when the impairment due to age.
(5) contains a built-up land that is used for residential purposes only, no more than two apartments, is to increase 20 percent of the value determined according to paragraphs 1 to 4.
(6) the value to be applied for a built-up piece of land according to the paragraphs 2 to 5 must not be less than the value with the reason and ground to evaluate would be alone as a vacant lot according to § 145, para. 3.
(7) the rules shall apply mutatis mutandis for condominium and fractional ownership.

§ 147 cases
(1) the usual rent can be for built-up land (§ 146 paragraph 3) determine the value is determined by way of derogation from § 146 according to the sum of the value of the reason and soil and the value of the buildings. This applies in particular, and not when the building to carry out certain manufacturing processes, to special uses or to take of certain technical facilities have been built or can be usable made only with considerable effort for other purposes.
(2) the value of the reason and soil is to determine that the discount provided for in § 145, para. 3 of 20 per cent one of 30 percent takes place in accordance with § 145 with the proviso. The value of the buildings is determined by the income tax valuation rules; the value at the time of taxation is applicable.

§ 148 ground lease (1) is this plot with a ground lease, is in determining the real estate values for the economic unit of the contaminated land and the economic unit of the ground lease of the total value, which itself would be for the reason and ground including buildings prior to application of section 139, if the load does not.
(2) the value of the reason and soil accounted for the economic unit of the contaminated land.
(3) the value of the building alone accounted the economic unit of the ground lease, if the term of this right is at least 40 years at the time of taxation or has to pay compensation due corresponding to the value of the building to the owner of the contaminated land at termination of the ground lease by lapse of time. At the time of taxation, the duration of the ground lease is less than 40 years and a compensation is excluded, the value of the building to distribute is. Of that 85 percent under 30 to 25 years 80% under 25 to 20 years 70 percent under 20 to 15 years 60% under 15 up to 10 years 50% below 10 to 8 years 40 percent under 8 up to 7 years 35 percent under 7 falls on the economic unit of the ground lease for a period of this right from under 40 to 35 years 90 per cent under 35 up to 30 years up to 6 years 30% below 6 up to 5 years 25% from 5 up to 4 years 20 percent of below 4 up to 3 years 15 percent less than 3 to 2 years 10% below 2 years 1 year up to 5 percent less than 1 year 0 percent.
The remaining portion of the building value attributable to the economic unit of the contaminated land. Compensation for the building during the transition is only a part of the common value, the share without falling to the owner of the contaminated land is to distribute. Coming at the height of the heritage building interest expressed compensation for the mean value of the building remains out of consideration.
(4) in the case of the land to be assessed according to section 146 of the value of the building is 80 percent of the value as determined according to § 146 paragraph 2 to 5; the remaining part of the total value corresponds to the value of the reason and soil. For built-up land within the meaning of section 147, paragraph 1, the value is the reason and soil according to section 147, paragraph 2, sentence 1, and the value of the building to determine according to section 147, paragraph 2, sentence 2.
(5) paragraphs 1 to 4 shall apply mutatis mutandis for apartment hereditary or partial hereditary building rights.
(6) the right to the heritage building interest is recognised as part of the land, nor as a separate law; the obligation to pay heritage building interest is the assessment of the ground lease, nor as a separate obligation to deduct.

section 148a is building on foreign ground (1) in buildings on foreign ground to apply article 148, paragraph 1 according to. The floor is the owner of the ground and soil, the building value attributable to the owner of the building.
(2) section 148 is para 4 and 6 apply mutatis mutandis.

§ 149 land in the State of the buildings (1) a plot in the condition of the buildings is located before, if with the building work started and buildings or building units are still not ready for. The State of the building starts with the archs or the contribution of building materials, leading to the scheduled construction of the building.
(2) the value is to determine which would achieve after Bezugsfertigkeit of the building according to § 146 on the basis of the normal rent. There are 80 percent as the value of the building to be used by this value. The land value without taking into account the not finished buildings or parts of buildings, not finished buildings or parts of buildings, with the amount as the value of the building to be added, are determined at undeveloped land according to § 145, para. 3 and on already cultivated land according to section 146, the proportion of up to taxation when production costs incurred to the total manufacturing cost is equivalent to. This value must not exceed the value of the land, who apply would be after Bezugsfertigkeit of the building.
(3) is not to determine the usual rent, to determine the value according to § 147.

§ 150 remain buildings and parts of buildings for civil protection buildings, parts of buildings and facilities that have been created for the purposes referred to in article 1 of the law on civil protection and in peace not or only occasionally or slightly for other purposes are used in determining the land value out of consideration.
Separate findings (1) separately to determine (section 179 of the tax code) are fifth section special findings § 151 1 real estate values (§§ 138, 157), 2 the value of the business assets or the percentage of its assets (paragraphs 95, 96, 97), 3. the value of shares in capital companies within the meaning of section 11 paragraph 2, 4. the proportion of the value of other than in assets referred to in paragraphs 1 to 3 and liabilities , that several people be entitled to if the values for the inheritance tax or an other observation in the meaning of that provision of importance. The meanings for the taxation of decision that 1 No. 2 to 4 competent Tax Office for fixing the inheritance tax or finding pursuant to sentence.
(2) the assessment decision for real estate values are also findings to make 1 about the kind of economic unit, 2. through the imputation of the economic unit and several parties over the amount, which is for the taxation or a different finding of importance; When purchasing through a community of heirs are apportioned in representation of the co-heirs are on the community of heirs. The same applies to findings pursuant to paragraph 1 sentence 1 No. 2-4 (3) separately established values within the meaning of paragraph 1 sentence 1 number 1 to 4 are unchanged basis to create a following within a year period determination for the same economic unit, if the date conditions relevant for the first assessment have not significantly changed. The Erklärungspflichtige may apply according to the conditions on the valuation date by declaration of finding a statement differs from this value.
(4) foreign assets is subject to not establishing separate.
(5) real estate values (paragraph 1 sentence 1 No. 1) are also to determine if they are for the real estate transfer tax of importance. Paragraph shall apply accordingly 1 sentence 2. Paragraph 2 shall not apply.

Section 152 is jurisdiction territorial jurisdiction for the separate findings: 1. in the cases of § 151 paragraph 1 sentence 1 No. 1 the tax office, in whose district the land, the company's premises or the operation of the agriculture and forestry or, if the property, which extends company's premises or the operation of agriculture and forestry on the districts of several tax offices, the most valuable part is located.
2. in the cases of § 151 paragraph 1 sentence 1 No. 2 the tax office, in whose district a the tax office, in whose district the management of commercial operation, with commercial enterprises without management in domestic facility - at several establishments is maintained for the economically most important - and the tax office, exercised by the District of predominantly employment is freelance work;
3. in the cases of § 151 paragraph 1 sentence 1 No. 3 at the tax office, the management of the capital company is situated in whose district corporations without management at home or, if the place of management do not determine, the tax office, in whose district the corporations is established;
4. in the cases of § 151 paragraph 1 sentence 1 No. 4 the tax office, managing the assets assumes whose district, or, if it is not possible to determine domestically, the IRS, the most valuable part of the assets located in his district.

§ 153 Declaration obligation, rules of procedure for the separate determination, can the IRS assessment deadline (1) from each, for which taxation is a separate finding of importance, require the submission of a declaration of determination. The deadline to submit of the assessment declaration must be at least one month.
(2) is the subject of the statement attributable to more than one person, or a partnership or Corporation is the owner, the tax authorities of the community or society may require the submission of a declaration of determination. The same applies if a portion of its assets is subject to the finding. The IRS may require the Declaration of determination of the heritage building legitimate and the Erbbauverpflichteten in ground lease cases. Paragraph 4 sentence 2 is not applicable.
(3) in the cases of § 151 paragraph 1, sentence 1, no. 3 may require the Declaration of finding the tax only by the Corporation.
(4) the Erklärungspflichtige has the statement to sign. An Erklärungspflichtiger issued a statement to the separate assessment, others are exempt to the extent from the declaration requirement.
(5) § 181 par. 1 and 5 of the tax code is apply mutatis mutandis.

§ 154 in the approval procedures (1) to the approval procedure involved 1 those who the subject of the statement is 2. those who; urged the IRS to make of a declaration of determination
3. those who owe a tax, for whose establishment the determination of significance is. Is owed to a tax on a gift inter vivos in the meaning of § 7 of the inheritance tax and expensive Act of donation of, the purchaser is involved, unless the donor has taken over the control itself (article 10 paragraph 2 of the inheritance tax and expensive Act of donation of) or is to be taken as debtor of the tax claim. The donor is party to the proceedings, if he has taken over the control or should be deemed to be liable for the tax claim.
(2) in the cases of § 151 paragraph 1 sentence 1 No. 3 is the determination notice of also the Corporation to announce.
(3) as far as the subject of establishing a community of heirs in representation of the co-heirs is, is § 183 of the tax code, apply mutatis mutandis. Announcing the finding decision, it is pointed out that are announced with effect for and against all co-heirs.

§ 155 of appeal authority to the lodging of appeals against the finding are those involved in the sense of § 154 1 as well as those authorised for their tax under the property transfer tax act is the identification decision of significance. As far as the subject of establishing a community of heirs in representation of the co-heirs is, § 352 are to apply the tax code and section 48 of the Court's financial regulations.

§ 156 tax audit is a tax audit for the determination of tax bases for any party (§ 154 section 1) allowed.
Sixth section rules for the valuation of real estate, unlisted shares in corporations and business assets for the inheritance tax as of January 1, 2009 A. General section 157 (1) real estate values will determine real estate values, percentage values and operating assets considering the actual conditions and found the value ratios at the valuation date. Section 29, paragraph 2 and 3 shall apply mutatis mutandis.
(2) for the economic units of the agricultural and forestry assets and operating land within the meaning of § 99 para 1 the real estate values under application of sections 158 to 175 are no. 2 to determine.
(3) for the economic units of the basic assets and operating land within the meaning of § 99 para 1 the real estate values under application are no. 1 to identify the sections 159 and 176-198. section 70 shall apply with the proviso that paragraph 2 to include sentence 1 of this provision in the land by way of derogation is the proportion of the owner of a property to other real estate (for example at Community yard areas or garages) if the share together with the land is used. § 20 clause 2 shall apply accordingly.
(4) the value of shares in capital companies within the meaning of section 11 subsection 2 sentence 2 (share value) is determined, taking into account the actual situation and the value of relationships at the valuation date. The share value is to determine under application of article 11, paragraph 2.
(5) the value of assets or the percentage of its assets within the meaning of articles 95, 96 and 97 (operating asset) is determined, taking into account the actual situation and the value of relationships at the valuation date. The value of business assets is to determine within section 109, paragraph 1 and 2 in conjunction with § 11 para. 2.
B. land and forestry assets I. General § 158 term of agricultural and forestry assets is the planned use of the natural forces of the soil for the production of plants and animals, as well as the recovery of the products themselves gained (1) agriculture and forestry. The agricultural and forestry assets include all economic goods, which are intended to serve a business of agriculture and forestry in the long term.
(2) the economic unit of agricultural and forestry assets is the operation of agriculture and forestry. Also the economic goods is a business of agriculture and forestry in the form of a partnership or community run, are in the economic unit to include, which include one or more involved when they are handling and operation intended to serve agriculture and forestry in the long term.
(3) include the assets operation of agriculture and forestry to serve intended the economic unit, 1 the reason and soil, 2. the buildings, 3. the operating funds, 4. the normal stock on surrounding resources, 5. intangible assets, 6 residential buildings and the associated basic and floor.
One is required for the safe continuation of operation is considered normal stock of rotating equipment.
(4) to the agricultural and forestry assets include excess stocks of rotating equipment, 5 not 1 reason and soil as well as buildings and parts of buildings, the non agricultural and forestry purposes, 2. allotment land and time allotment land, 3 business credit, securities and investments, 4. the normal inventory animal stocks or sectors of the livestock and the related assets (for example, building and distinct parts of the building with the corresponding surfaces , Resources), if the animals are neither land to agricultural use after paragraph 175 to the rest - and forestry uses. The affiliation of agricultural land to agricultural and forestry assets is not affected 6 demands of money and means of payment, 7 pension obligations.
(5) liabilities include the agricultural and forestry assets, provided they are not in direct economic connection with the assets referred to in paragraph 4.

§ 159 demarcation wear agricultural or forestry land to the real estate (1) agriculture and forestry used land are attributable to the real estate, if according to their location, to take the recycling possibilities on the valuation date or other circumstances is that they will serve others in the foreseeable than agricultural and forestry purposes, especially as land, industrial land, or land for transport purposes.
(2) makes an operation of agriculture and forestry that are basis of the existence of the business owner, so owned by the owner of the business areas, which are managed from one place, properly sustained only attributable to the real estate, if to accept with great probability is that she will serve others after two years as agricultural and forestry purposes.
(3) areas are always attributable to the real estate, if they are set in a development plan as a plot of land, its immediate construction is permitted and the development within the plan area in neighbouring areas has started or is already done. Sentence 1 shall apply up to a size of 1 hectares not for the farmstead and other surfaces in direct spatial relation to the farmstead.

§ 160 a operation of agriculture and forestry (1) operation of agriculture and forestry encompasses the business section, 2. 1 the company housing and 3. the residential part.
(2) the economic part of an establishment of the agriculture and forestry 1 includes agricultural and forestry land uses: a) the agricultural use, b) Forestry use, c) actually use, d) horticultural use, e) the other agricultural and forestry uses, 2. the microtransactions, 3 the following not to a use after points 1 and 2 related assets: a) mining country, b) Geringstland , c) wasteland.
The cultivation of hops, tobacco and asparagus belongs only to the special uses, if there is no agricultural use within the meaning of sentence 1 (a) 1 No..
(3) companies are enterprises, intended to serve the main operating and represent not an independent commercial operation.
(4) the operational areas that mostly are harnessed by removal of soil substance for the operation of agriculture and forestry (sand, gravel, clay pits, quarries, peat bites and the like) include the country of removal.
(5) the operational areas of extremely low yield, for the under floor estimate Act of 20 December 2007 include to the Geringstland (Federal Law Gazette I p. 3150, 3176) no value figures are found.
(6) the operating surfaces, which can earn no return in orderly economic way include to the wasteland.
(7) piece lands, which are as a separate economic entity form an operation of agriculture and forestry. Land of piece of are individual agricultural and forestry shared surfaces, where the farm buildings or resources, or both types of assets are not the owner of the ground and soil, but are another mode which determines to serve agriculture and forestry at the measurement date for at least 15 years.
(8) operating apartments are apartments that are intended to support an agriculture and forestry operations, but not the living area are.
(9) the residential part of the operation of the agriculture and forestry covers the buildings and parts of buildings used for residential purposes the holder of the plant, family members belonging to his household and the Altenteilern.

§ Are 161 valuation date (1) for the size of the operation, of the scope and the condition of the buildings, as well as for the operating funds governed by conditions on the valuation date.
(2) for the surrounding equipment, the State is decisive at the end of the marketing year which preceded the valuation date.

§ 162 valuation of the business portion (1) when assessing the economic part is the common value of reason to create. It is assumed that the purchaser continues the operation of agriculture and forestry. In determining the mean value for the business section, the agricultural and forestry uses, the companies, the breakdown are to rate lowest - and Unland separately with their economic value (section 163). While a minimum value is reached (article 164).
(2) the value of the part of economy operation of agriculture and forestry in the sense of § 160 section 7 is determined according to section 164.
(3) is sold a business of agriculture and forestry or a share in the sense of section 158 paragraph 2 sentence 2 within a period of 15 years following the valuation date, the valuation of the economic unit is contrary to the sections 163 and 164 with the liquidation value according to § 166. This does not apply if the proceeds is used solely for the acquisition of other operation of agriculture and forestry or a unit within the meaning of section 158 paragraph 2 sentence 2 period of six months.
(4) are essential assets (section 158, paragraph 3, sentence 1 Nos. 1 to 3 and 5) determined within a period of 15 years no longer to serve the operation of agriculture and forestry, is contrary to the valuation of the assets of the sections 163 and 164 with their liquidation value according to § 166. This does not apply if the sale proceeds is used six months only in the corporate interest.

§ 163 is determination of the economic value (1) in the determination of their relative economic values to go out of the sustainable yield of in agriculture and forestry. Profitability is achievable when proper management commonly and effectively net income. Where are all the circumstances into account that affect the success of the economy in a self management.
(2) net income includes the ordinary profit minus a reasonable wage approach to the performance of the business owner and self-employed workers. You are compensated by the approach of the interest expense liabilities related direct economic connection with an operation of agriculture and forestry. To take account of the sustainable yield is the average of the last five expired business years before the valuation date based to lay.
(3) net income for agricultural use is determined by the region, the relevant type of use (type of business) and the size of the operation after the European size unit (ESU). To determine of the relevant form, the classification system is to decision 85/377/EEC of 7 June 1985 establishing a Community typology of agricultural holdings (OJ EC No. L 220, p. 1), as last amended by Commission decision of 16 May 2003 (OJ EU no. L 127 S. 48), to be used in the currently valid version. The standard gross margins of even farmed land and the agricultural use of animal units are to identify and to determine the type of business. The sum of the standard gross margins is to divide, so that is the farm size in ESU, to assign one of the following operating size class is 1 200 euros: 1 small businesses from 0 to less than 40 ESU, 2 medium-sized enterprises from 40 to 100 ESU, 3 large farms about 100 ESU.
The Federal Ministry of finance published the relevant standard gross margins in the federal tax journal. The corresponding net profit results from column 4 of annex 14 euro per hectare of cropland (EUR/ha LF).
(4) net income for forestry use is determined by the area of the respective type of use (species group) and the yield class. The particular type of use includes: 1 the tree group beech, to which belongs also other hardwoods including red oak, 2. the oak arboreal group to which belong also all other oak species, 3. the species group of spruce, all other softwood species except pine and larch include, 4. the species group of pine and larch with exception of white pine, 5. the remaining area of forest use.
The yield class determined for 1 tree group of beech after the by Schober for moderate thinning published yield table, 2. published the tree group oak after the Jackson of moderate crawl yield table, 3. published the species group of spruce to the Wiedemann by moderate crawl yield table, 4. published the jaw after the Wiedemann for moderate thinning of tree species group yield table.
Relevant pursuant to sentences 2 and 3 net income results from column 4 of annex 15 euro per hectare (EUR/ha).
(5) net income for the use of the content is determined by the area of the respective type of use (exploitation form). He emerges from the column 3 of the annex 16 (6) net income for horticultural use shall be governed by the relevant part of the use, the type of use and the surface. He emerges from the column 4 of the annex 17 (7) net income for the special uses of hops, net income for other agricultural and forestry land uses arises from column 3 of annex 18 (8) asparagus, tobacco, for microtransactions and mining country is to determine, as far as for the area on a flat-rate net profit determined by statistical surveys are not accessible back in the single-income approach. The single earned value is determined from the result individual to the operating and the capitalization rate referred to in paragraph 11 (9) net income for the Geringstland is set flat rate with 5.40 euro per hectare.
(10) net income for the wasteland is 0 euros.
(11) the respective net profit is to capitalize on. The capitalization rate is 5.5 per cent and the capitalization factor is 18,6. (12) capitalized net income for the agricultural, the forestry, the winemaking, the horticultural use or reproduce for their use of parts which is special uses and the Geringstland with the respective property area of operation at the valuation date, attributable to the use of this.
(13) the yard areas and the areas of the farm buildings are to be included in the individual uses thereby pro rata. Farm roads, hedges, ditches, Grenzraine and the like are to be included in the use to which they belong; This applies also to water areas, insofar as they are not wasteland or belong to other agricultural and forestry uses.
(14) the Federal Ministry of finance is authorised by decree with the consent of the Federal Council the plants 14 to 18 of this law to change that's regularly adjusts the net profits listed therein the results of surveys according to § 2 of the agriculture law.

§ 164 minimum value (1) which sets the minimum value of the economic part of the value of the land, as well as the value of the other assets together and to determine the paragraphs 2 to 4.
(2) he possibly no. 1 to lease price per hectare (ha) is determined for the value of the reason and soil within the meaning of article 158 para 3 sentence 1 after use, the part of use of and the type of use of the ground and soil. At the agricultural use of the farm size in ESU is Nos. 1 to 3 according to article 163, paragraph 3, sentence 4 into account. The then substantial rent price arises from column 5 of the installations of 14, 15 and 17, as well as from column 4 of units 16 and 18 and is to reproduce with the property area.
(3) the capitalization rate of regional lease price is 5.5 percent and the capitalization factor is 18.6.
(4) the value of the other assets in the sense of § 158 para 3 sentence 1 No. 2 to 5 (stock capital) is determined after the use, the part of use of and the type of use of the ground and soil. At the agricultural use of the farm size in ESU is Nos. 1 to 3 according to article 163, paragraph 3, sentence 4 into account. The then relevant value for the trim capital emerges from each of the 6 of plants 14, 15a and 17, as well as from column 5 of the installations of 16 and 18 and is to reproduce with the even farmed land.
(5) the capitalization rate for the remaining assets (article 158 para 3 sentence 1 No. 2 to 5) amounts to 5.5 per cent and the capitalization factor is the capitalised value for the reason and soil 18,6. (6) and the capitalized value of the remaining assets are to mitigate the economic related liabilities. The minimum value that arises after this, must not less than 0 euro.
(7) the Federal Ministry of finance is authorised by decree with the consent of the Federal Council the plants 14 to 18 of this law to change that's rotating adjusts the rent rates listed therein and values for trimming capital on the results of surveys according to § 2 of the agriculture law.

§ 165 valuation of the business portion with the continuation value of (1) the value of the economic part is formed from the sum of the economy to be determined according to section 163.
(2) the economic component to be used for operation of the agriculture and forestry value must be not less than the minimum value determined according to section 164.
(3) the taxpayer can prove that the mean value of the part of the economy is lower than the value determined according to paragraphs 1 and 2, is this value; § 166 should be noted.

§ 166 evaluation of the economic part of the liquidation value (1) In the case of article 162, paragraph 3 or paragraph 4 the liquidation value referred to in paragraph 2 shall be determined, and is effective for the past instead of the present value approach.
(2) in determining the respective liquidation value referred to in paragraph 1 1 is no. 1 with the soil guideline values determined at the valuation date to evaluate the land within the meaning of article 158 para 3 sentence 1. § 179 set 2 to 4 shall apply mutatis mutandis. To take account of the liquidation costs the floor value is to decrease 10 percent;
2. are the remaining assets within the meaning of article 158 para 3 sentence 1 No. 2 to 5 with their common value to evaluate. The values determined are to decrease 10 percent to take account of the liquidation costs.
Footnote (+++ § 166 paragraph 2: to the application see section 205 paragraph 3 +++) § 167 evaluation of company housing and the residential part (1) the valuation of the company housing and the residential part is carried out under the regulations, that apply to the valuation of residential land in the real estate (§§ 182 to 196).
(2) for the definition of company housing and the residential part of the business section five times of each constructed area basis to lay is at most.
(3) to take account of special features, resulting in the case of a close spatial connection of housing with the operation, which is paragraphs 1 and 2 in order to reduce 15 percent value of the residential portion, and the value of the company housing.
(4) the taxpayer can prove that the mean value of the part of the housing or the company housing is lower than the value according to the paragraphs 1 to 3, is the mean value. The provisions adopted on the basis of § 199 para 1 of the building code apply to the proof of lower mean value principle.

§ 168 real estate value of the operation of agriculture and forestry (1) the real estate value of a farm of agriculture and forestry consists of 1 the value of the part of the economy (§ 160 section 2), 2. the value of the company housing (§ 160 section 8) less the immediate economic related liabilities, 3. liabilities due to the value of the residential part (§ 160 section 9) less the economic context in the immediate.
(2) the real estate value for piece of land as the agriculture and forestry (§ 160 section 7) consists only of the value of the part of the economy.
(3) the value of real estate for a share of a farm of agriculture and forestry in the sense of section 158 paragraph 2 sentence 2 is to break up the paragraphs 4 to 6.
(4) the value of the host part of the sheep is divided according to the conditions set out the minimum value (section 164) to reason. Where 1 is the value of reason and soil and the buildings or a share of it (section 158, paragraph 3, sentence 1 Nos. 1 and 2) attributable to the respective owners. In the case of total hands-on property, the value of reason and soil is according to the amount of corporate involvement to split;
2. the value of the remaining assets (article 158 para 3 sentence 1 No. 3 to 5) to divide the value relationship of the assets made available to the operation. In case of total hands-on property, the value of the remaining assets is according to the amount of corporate involvement to break up;
3. the value to be taken into account liabilities attributable to the respective debtor (section 164 para 4). The value of the liabilities to be taken into consideration is to split in the case of total hands-on property according to the amount of corporate involvement.
(5) the value of the company housing is attributable to the respective owners. In the case of total hands-on property, the value is split according to the amount of corporate involvement.
(6) the value for the residential part is attributable to the respective owners. In the case of total hands-on property, the value is split according to the amount of corporate involvement.
II. special part a) agricultural purposes Article 169 livestock (1) livestock belong fully to agricultural use, when in the year for the first 20 acres not more than 10 livestock units for the next 10 acres not more than 7 livestock units for the next 20 hectares not more than 6 livestock units for the next 50 hectares of not more than 3 livestock units and for the other surface not more than 1.5 livestock units per hectare of the regularly agriculturally used by the holder of the operating Surfaces are generated or kept. Livestock are to convert the feed demand in livestock units.
(2) exceeds the number of livestock units sustained the limit referred to in paragraph 1, so include only the branches of the livestock to agricultural use, the livestock units together do not exceed this limit. First, more land-based branches of the livestock and then less land-based branches of the livestock to agricultural use are expected. Within each of these groups, branches of the livestock with the smaller number of livestock units and then branches to the larger number of livestock units for agricultural use are first to be expected. The animal population of the individual branch is not divided.
(3) the Blondvieh, 2. applies as a branch of the animals of that holding in each species is 1 the livestock, 3. fattening cattle and 4 other agricultural animals.
The livestock of species only applies as a special branch of the livestock when produced juveniles are predominantly intended for sale. This is not the case, the breeding stock is attributable to the branch of the livestock, it mainly serves the.
(4) paragraphs 1 to 3 do not apply to fur animals. Fur animals belong only to agricultural use, if the required feed is mostly obtained by the by the owner of the establishment of agricultural land.
(5) for the conversion of the herds in livestock units as well as for the groups of more surface-sensitive or less space-dependent activities of livestock are governed by the values listed in the equipment 19 and 20. The Federal Ministry of finance is authorised by decree with the consent of the Federal Council the plants 19 and 20 of this law to change, that the conversion key is listed and the groups of branches of livestock can be adapted to changing economic or technical developments.

Surrounding resources in agricultural holdings include § 170 the surrounding resources only as far as the normal stock, as does not exceed the average of the last five years.
b) Forestry use § 171 surrounding resources a timber belongs to the normal of rotating equipment, insofar as it does not exceed the annual rate of use. At establishments that annual strike (intermittent farms), a multi-year use set corresponding to the operating conditions takes the place of the annual use rate.

§ 172 different valuation date in the forestry use conditions are by way of derogation from § 161 para 1 of the scope and the State of the stock not harvested wood at the end of the marketing year basis to lay, which is preceded by the valuation date.
(c) surrounding resources (1) to be establishments include actually use § 173 stocks of wines from the harvests of the last five years before the valuation date the normal inventory of rotating equipment.
(2) deductions for wine in inventory are not to do.
(d) horticultural use section 174 different valuation ratios
(1) the operating area by cultivation of tree school plants used is determined according to article 161, paragraph 1. You will to put locking management conditions underlying preceded the valuation date to September 15.
(2) the operating area used by cultivation of vegetables, flowers and ornamental plants is determined according to article 161, paragraph 1. You will to put locking management conditions underlying preceded the valuation date to June 30.
(3) the management conditions are not possible to determine the classification of surfaces depends on the intended use.
(e) other agricultural and forestry uses paragraph 175 other agricultural and forestry uses (1) the other agricultural and forestry uses include 1 the special uses hops, asparagus, tobacco and other specialty crops, 2. the other agriculture and forestry uses.
(2) to the other agricultural and forestry uses include 1 inland fisheries, 2. the fishpond, 3. fish farming for inland fisheries and aquaculture, 4. beekeeping, 5th the hiking sheep farm, 6 the seed breeding, 7 the mushroom growing to 8 the production of beneficial insects, 9 the Christmas tree crops.
C. real estate I. General section 176 (1) real estate real estate include 1 the reason and ground, the building, the other components and accessories, 2. the leasehold, 3. the apartment property, fractional ownership, apartment leasehold and part leasehold under the condominium Act, as far as it is not agricultural and forestry assets (paragraphs 158 and 159) or operating land (§ 99).
(2) in the real estate are not to be included 1 natural resources, 2. the machines and other devices of all kinds, belonging to an operating system (operating devices), even though they are essential components. However, the reinforcements of ceilings and not solely for supports belonging to an operating system and other components such as wall templates and bracing, are to be included.

Section 177 the reviews is evaluation according to the § 179 and 182 to 196 the mean value (§ 9) basis to lay.
II. Section 178 of vacant land term of undeveloped land (1) vacant land is land on which no usable building is located. Usability starts at the time of the Bezugsfertigkeit. Buildings are regarded as ready, if the future residents or other users cannot be expected to, to use them; the acceptance by the construction supervisory authority is not crucial.
(2) building, that can be taken indefinitely for any use, are located on the property, the land is considered undeveloped. Even a plot of land as a result of destruction or deterioration of the buildings in the long term no usable space is present on the more is considered undeveloped.

Section 179 valuation of undeveloped land the value of undeveloped land is determined regularly according to its surface and the soil guideline values (§ 196 of the building code). The land values are to determine by the expert committees the building code according to and to communicate with the tax authorities. In determining value of soil guideline is always to apply, who was last to determine by the Expert Committee. No soil guideline value is determined by the expert committees, the land value from the values of comparable areas is to derive.
Footnote (+++ § 179: application cf. Article 205 paragraph 3 +++) III. built-up land § 180 term of cultivated land (1) constructed plots are plots where usable buildings are located. Is a built in sections, the finished part as usable building is to look at.
(2) also a building built on foreign lands or attributable to a country other than the owner of the ground and soil in other cases is, even if it has become an integral part of the reason and soil is considered plot of land within the meaning of paragraph 1.

§ 181 plot types (1) the evaluation of cultivated land are the following plot types: 1 single - and two-family homes, 2. plots mixed used Mietwohngrundstücke, 3. residential and fractional ownership, 4 business plots, 5 and 6 other built-up land.
(2) one - and two-family homes are residential properties, which contain up to two homes and are not a condominium. A plot of land also applies as a single - or two-family house, when it gets to less than 50 percent, calculated used after the residential or commercial area, to other than residential purposes and this character as a single - or two-family house not much affect.
(3) Mietwohngrundstücke are plots that calculated serve more than 80 percent, according to the residential or commercial area, residential, and not one - and two-family homes or condominium.
(4) condominium is the special ownership of an apartment in connection with the co-ownership share of the community property, to which it belongs.
(5) partial ownership is the special ownership of not for residential purposes rooms in a building in connection with the joint ownership of community property, to which it belongs.
(6) business plots are plots that work to more than 80 percent, calculated according to the residential and commercial area, own or foreign company or public purposes and are not the property of part of.
(7) are mixed land plots, which act partly residential, partly own or foreign company or public purposes and not one - and two-family homes, Mietwohngrundstücke, condominium, fractional ownership or business land.
(8) other built-up land are such plots are not covered by the provisions of paragraphs 2 to 7.
(9) an apartment is the summary of a majority of areas that need to be designed in its entirety, that the leadership of an independent budget is possible. The summary of a majority of spaces must form a structurally separate from other apartments or rooms, especially living spaces, self-contained unit and have an independent access. It is also necessary that there are the adjoining rooms necessary for keeping a separate household (kitchen, bathroom or shower, toilet). The living space must be at least 23 square meters (m ²) amount.

§ Evaluation of cultivated land (1) which is value of cultivated land to 182 to determine the reference value procedure (paragraph 2 and § 183), the income approach (paragraph 3 and paragraphs 184 to 188) or the property procedure (paragraph 4 and paragraphs 189 to 191).
(2) in the reference value procedure must always be 1 condominium, 2. fractional ownership, 3. single-family and to review.
(3) the income approach are to assess 1 Mietwohngrundstücke, 2 business plots and mixed use land that is on the local real estate market a usual rent can be determined.
(4) in the monetary proceedings are to evaluate 1. land within the meaning of paragraph 2, if no comparison value, 2 business plots and mixed land with the exception in paragraph 3 referred to in no. 2 land, 3. other built-up land.

Purchase prices of land are § 183 rating in the reference value procedure (1) where the process of value of the comparison to be used, sufficiently matching the characteristics affecting their value with the property to be assessed (comparison plots). You are based primarily from the expert committees in the sense of § 192 et seq. of the building code with comparison prices.
(2) instead of prices for comparison plots, determined and communicated comparison factors can be used by the expert committees for appropriate reference units, particularly units of the building. When using comparison factors that relate only to the building, the land value is according to § 179 to consider separately.
(3) special provisions, in particular the affecting the value impact private and public art, are not included in the reference value procedure under paragraphs 1 and 2.

Evaluation in the income approach (1) where the earned value process the value of the building (building earned value) is separately § 184 of land value to determine section 185 of the basis of the yield to.
(2) the land value is the value of undeveloped land according to § 179 (3) the land value and the building income value (section 185) evaluate the return value of the land. It is at least of land value to use. Other construction devices, especially outdoor areas, are regularly paid with the return value of the building.

§ 185 determination of the building earned value (1) in determining the profit value of the building is to assume the Reinertrag of the land. This arises from the gross profit of the land (section 186) management fee (section 187).
(2) the Reinertrag of the land is to reduce the amount resulting from a reasonable return on the floor value; This results in the building Reinertrag. The real estate interest rate (section 188) to reason to put is the interest rate on the floor value. The plot is much larger than a use appropriate for the buildings, and an additional use or exploitation of a sub-plot is allowed and possible to the land value of this area is not to take into account in calculating the amount of interest.
(3) the building Reinertrag is to capitalize with the multipliers resulting from the annex 21. The real estate interest rate, and the remaining useful life of the building are decisive for the multiplier. The remaining useful life is basically from the difference between the economic total service life, resulting from the system 22, and determined the age of the building on the valuation date. After Bezugsfertigkeit of the building changes occurred, which have extended the total useful life of the building, or shortened, is to start from one of the remaining useful life corresponding to extension or shortening. The remaining useful life of a still usable building amounts to at least 30 percent of the economic duration of use.

§ 186 gross profit of the land (1) gross profit is the fee that is payable for the use of the cultivated land by the on the valuation day applicable contractual agreements for the period of twelve months. Levy, which is paid to cover the operating costs, are not.
(2) for land or land parts, 1 own used, unused, for temporary use or free of charge up to 2 that the owner has left the tenants to a more than actual rent differ from 20 percent of the usual rent are, is the usual rent. The usual rent is to appreciate, which is regularly paid for rooms same or similar type, location and facilities based on the rent. Operating costs are not to be included.

§ 187 management costs (1) management costs are sustainably produced during ordinary management administration costs, operating costs, maintenance costs and the risk of loss; Operating costs covered by levies shall be disregarded.
(2) the costs are to be for experience records. As far as by the expert committees within the meaning of §§ 192 et seq. of the building code are not suitable experience kits are available, is to proceed from the lump-sum system 23 management cost.

§ 188 real estate interest rate (1) the real estate interest rate is the interest rate, with the market value prevailing interest rate of land on average.
(2) to be applied you are by the expert committees in the sense of § 192 et seq. the Federal building code established local real estate interest rate. If no suitable property interest rate available from the expert committees, the following rates apply: 1. 5 percent for Mietwohngrundstücke, 2. 5.5 percent for mixed use land with a commercial share of up to 50 percent, calculated according to the residential and commercial area, 3. 6 percent for mixed use land with a commercial share of more than 50 percent, calculated according to the residential and commercial area , and 4 6.5 percent for business sites.

§ 189 valuation in property proceedings (1) where the asset process is the value of the building (building asset) to determine separately from land value according to section 190. Other construction devices, in particular grounds, and the value of the other assets are regularly compensated with the value of the building and the land value.
(2) the land value is the value of undeveloped land according to § 179 (3) the land value and the building asset value (section 190) revealed the preliminary asset value of the land. This is to multiply the adaptation to the common value with a value number to § 191.

Section 190 is determination of the building sachwerts (1) in determining the building sachwerts dating from the rule of the building cost. Control production costs are the ordinary manufacturing costs per unit area. The building control production value will be by multiplying the respective rule with the gross floor space of the building cost. The rule production costs are included in the system 24. The Federal Ministry of finance is authorised to change, that's updated rule cost listed therein in accordance with usual ordinary manufacturing costs and the construction price index published by the Federal Statistical Office, insofar as this is necessary to determine of the mean value by decree with the consent of the Federal Council the system 24 to this law.
(2) of the value of building rule making, age is impaired is to pull off. This is determined according to the ratio of the age of the building on the valuation date to the economic duration of use regularly according to annex 22. After Bezugsfertigkeit of the building changes occurred, which have extended the total useful life of the building, or shortened, is to assume a relevant previous or subsequent year. The remaining after deduction of the age depreciation value of the building is regularly with at least 40 percent of the building, rule production value to use.

§ 191 value numbers (1) as are value numbers in the sense of article 189, paragraph 3 to apply the monetary factors, by the expert committees in the sense of § 192 et seq. the Federal building code derived asset procedure in determining market value for that.
(2) If no appropriate monetary factors available from the expert committees, you are in the system 25 to use certain value numbers.
IV. assessment in leasehold cases is special cases § 192 charged the plot with a ground lease, leasehold (section 193) are the values for the economic unit and for the economic unit of the contaminated land (§ 194) separately to determine. With the assessment of the ground lease (section 193) is the obligation to pay heritage building interest and with the valuation of the leasehold land (§ 194), the right to the heritage building interest is paid; the real estate values after this may not less than 0 euro.
Footnote (+++ § 192: application cf. Article 205 paragraph 3 +++) § 193 evaluation of the ground lease (1) is the value of the ground lease to determine if the leasehold to comparison price or purchase prices are comparison factors derived from in the reference value procedure according to § 183.
(2) in all other cases the value of the ground lease is made up of a percentage of land value pursuant to paragraph 3 and referred to in paragraph 5 (3) the floor value resulting in share a building value share the difference between 1 the reasonable amount of interest on the floor value of unencumbered land after paragraph 4, and 2. the contracted annual heritage building interest.
So the difference amount is over the remaining term of the ground lease with the multipliers resulting from annex 21 to capitalize.
(4) the appropriate interest amount of the bottom value of the unencumbered land emerges from the expert committees within the meaning of §§ 192 through application of the real estate interest rate, et seq. of the building code was detected on the floor value according to § 179. If no suitable property interest rate available from the expert committees, the following rates apply: 1. 3 percent for single and semi-detached houses and condominium, which is designed, such as single-family and 2. 5% for Mietwohngrundstücke and apartment property, that is, not under number 1 3. 5.5 percent for mixed use land with a commercial share of up to 50 percent, calculated according to the residential and commercial area , as well as other built-up land, 4. 6 percent for mixed use land with a commercial share of more than 50 percent, calculated according to the residential and commercial area, and 5 6.5 percent for business properties and fractional ownership.
(5) the percentage of the building value is the building's real value in the assessment of the cultivated land in the income approach the building earned value according to § 185, when evaluating the property procedure according to section 190. The remaining end of the ground lease value of the building is not or only partially to compensate, is according to § 194 section 4 to reduce the building value share of the ground lease for the building value share of the heritage building plot.

§ 194 assessment of heritage building plot (1) which is the value of the heritage building land to determine if for the plot to be evaluated than purchase price in the reference value procedure according to § 183 or comparison factors derived from purchase prices are available.
(2) in all other cases, the percentage of land value is the value of the heritage building land pursuant to paragraph 3. This is not to increase a share of building value pursuant to paragraph 4, if the value of the building by the owner of the heritage building land or is only partially to compensate.
(3) the percentage of soil value is the sum of the floor discounted over the remaining life of the ground lease according to § 179 and the rents that are capitalized throughout this period. The discount factor for the land value is determined in dependency of the interest rate according to § 193 para 4 and the remaining term of the ground lease; He is conditioning 26. As rents are the annual rents agreed at the review date to apply; they are to capitalize on the multiplier resulting from annex 21.
(4) the building value share of the heritage building property corresponds to the value of the building or the pro-rata value of the building, without falling to the owner of the heritage building land at the end of the ground lease by lapse of time; He is down to interest in accordance with the plant 26 on the valuation date.

§ 195 buildings on foreign land
(1) in cases of buildings on foreign lands are separately to determine the values for the economic unit of the building on foreign land (paragraph 2) and the economic unit of the contaminated land (paragraph 3).
(2) the building on foreign ground is rated at a valuation in the earned value method with the return value of the building according to § 185, at a valuation the property procedure with the building asset value according to section 190. The user is obliged to remove the building at the end of the right of use, is determining the building earned value of the multiplier according to annex 21 to apply, resulting for the use of time remaining on the valuation date. Section 185, para 3, sentence 5 shall not apply. The building's real value is in these cases to determine the age of impairment in the sense of article 190 paragraph 2 sentence 1 to 3 according to the age of the building on the valuation date and the actual total duration is measured. Article 190, paragraph 2, sentence 4 is not applicable.
(3) the value of the contaminated land is the land value discounted to the measurement date according to § 179 plus pay capitalized over the remaining term of the right of use. The discount factor for the land value is determined depending on the interest rate according to § 193 para 4 and the remaining term of the contractual relationship; He is conditioning 26. The fee cap over the remaining term of the right of use results in annex 21 to the annual remuneration agreed at the valuation date by application of the Vervielfältigers.

§ 196 land in the State of the buildings (1) a plot of land in the State of the building is before, when with the building work started and buildings and parts of buildings are still not ready for. The State of the building starts with the archs or the contribution of building materials, leading to the scheduled construction of the building.
(2) the buildings or parts of buildings in the State of the buildings are to be added the value of the previously undeveloped or already built-up land with the cost incurred on the valuation date.

§ 197 buildings and parts of buildings for civil protection buildings, parts of buildings and facilities, which due to § 1 of the Civil Defence Act of 25 March 1997 (BGBl. I p. 726), most recently by article 2 of the law of 27 April 2004 (BGBl. I p. 630) is changed, in the currently valid version designated purposes has been created are and be used in peace not or only occasionally or slightly for other purposes , remain in determining the value of real estate not taken into consideration.
V. proof of lower mean value of § 198 proof of lower mean value of the taxable person proves that the mean value of the economic unit on the valuation date is lower than the according to the § 179, 182-196 determined value, this value is. The provisions adopted on the basis of § 199 para 1 of the building code apply to the proof of lower mean value principle.
D. application of the simplified procedure of income (1)-unquoted shares in corporations and business assets article 199 is the mean value of shares in a corporation according to § 11 paragraph 2 sentence 2, taking into account the earnings prospects of the Corporation to determine allows the simplified income approach (section 200) to be applied, if this does not obviously inaccurate results.
(2) the mean value of its assets or a share in the assets is according to article 109, paragraph 1 and 2 in conjunction with § 11 paragraph 2 sentence 2, taking into account the earnings prospects of the business or the company to determine the simplified income approach (section 200) can be applied if this does not obviously inaccurate results.

Section 200 is simplified income approach (1) for determining the value of income recoverable in the future sustainable annual yield (§§ 201 and 202) with the capitalization factor (§ 203) subject to the provisions of paragraphs 2 to 4 to multiply.
(2) assets and standing with them in economic related debts of the valued company in the sense of § 199 ABS. 1 or 2 can be removed, without affecting actual business activity (disposable assets), so these assets and debts in addition to the yield value to the common value to discover on your own or share the common value be used.
(3) a procedural company within the meaning of § 199 holdings para 1 or 2 other companies not covered by paragraph 2, these investments in addition to the yield value to the common value to be determined independently are recognised.
(4) assets inserted period of two years preceding the date of the assessment not covered by paragraphs 2 and 3, and liabilities related to this economic related are recognised in addition to the yield value to the common value to be determined independently.

§ 201 determination of the annual yield (1) the basis for the assessment of the annual yield to be achieved in the future sustainable forms. For the determination this year, the average rate of return actually achieved in the past offers an assessment basis.
(2) the average yield is regularly from the operating results to infer (§ 202) the last three marketing years expired before the valuation date. Total operating profit of a year not expired at the date of valuation is to include instead of the third last expired business year, if it is for the derivation of the annual yield to be achieved in the future is important. The sum of the operating results is to divide by three, and results in the average yield. The result represents the annual yield.
(3) in the three-year period of the character of the company sustainably changed according to the overall picture of the situation or the company is created, is to proceed from a similarly abbreviated discovery period. Companies are resulting from conversion, bringing plants or plants of part of or by restructuring, is to go out for the determination of the average of the previous operating results of the business or the company. As far as the change of the legal form affects the annual yield, are the previous results of operations to correct accordingly.

§ Is 202 operating profit (1) to determine of the operating result of the profit in the sense of § 4 para 1 sentence 1 of the income tax act to go out (output value); This results from the balance of special and supplementary balance sheets shall be disregarded when a proportion of its assets. The output value is still as follows to correct: Add 1 are a) investment deductions special depreciation or increased displacement, haircuts, additions to tax free reserves and value. There are to consider only the normal deductions for wear and tear. These are be measured after the acquisition or manufacturing costs in even distribution throughout the normal life. The normal deductions for wear are also then use if for the deductions in the tax balance sheet by the residual value is, who left after claiming the special depreciation or increased deposits.
b) depositions on the goodwill or goodwill similar assets;
c) one-time capital losses as well as extraordinary expenses;
(d) the profit not included investment allowances, as far as; be expected with more allowance beneficiaries investments to the same extent in the future
(e) income tax expense (tax, surcharge tax and trade tax);
(f) expenses, which are associated with assets within the meaning of § 200 para 2 and 4, and assumed losses on investments within the meaning of § 200 2 to 4;
to pull off 2 a are) profit-enhancing resolution amounts of tax-free reserves and profits from the application of section 6 para 1 No. 1 set of 4 and no. 2 sentence 3 of the income tax act;
b) one-time capital gains as well as extraordinary income;
(c) the profit included investment grants, as far as future not more allowance beneficiaries investments to the same extent can be expected
(d) a reasonable entrepreneur wage, as far as no such is has been included in the previous result statement. The height of entrepreneurs pay is determined according to the remuneration that would get a not involved in management. In addition to the entrepreneur pay even notional salary expenses for previously free of charge working family members of the owner can be considered;
(e) income from the reimbursement of income taxes (corporate tax, surcharge tax and trade tax);
f) income, in the context related to assets within the meaning of § 200 2 to 4;
3. to add or to remove other economically not justified asset reductions or increases with influence on the annual yield to be achieved in the future sustainable and gesellschaftsrechtlichem related are, as far as they were not considered paragraphs 1 and 2.
(2) in the cases of § 4 para 3 of the income tax act is to proceed from the surplus of operating revenue operating expenditure. Paragraph 1 sentence 2 No. 1 to 3 shall apply mutatis mutandis.
(3) compensation for the income tax expense is a positive operating result according to paragraph 1 or paragraph 2 to reduce 30 percent.

§ 203 capitalisation factor (1) the discount rate to apply this procedure consists of a basic interest rate and a surcharge of 4.5 percent.
(2) the base rate is derived from the long-term achievable yield on public bonds. This is to turn off on the interest rate, which the Bundesbank interest rate structure data each calculated on the first trading day of the year. This rate is for all valuations on measurement dates this year to apply. The Federal Ministry of finance published the relevant rate in the federal tax journal.
(3) the capitalization factor is the reciprocal of the capitalization rate.
Part three final provisions § 204 notice the Federal Ministry of Finance shall be empowered to the wording of the Act and the regulations adopted pursuant to this Act in amended sets numbered to make known.

§ 205 application requirements (1) this Act in the version of article 7 of the law of 1 November 2011 (Federal Law Gazette I p. 2131) is to apply measurement dates after June 30, 2011.
(2) insofar as the § 40, 41, 44, 55 and 125 amounts in Deutsche Mark contain section, this after December 31, 2001 as a calculating sizes shall continue to apply.
(3) article 145, paragraph 3, sentence 1 and 4, § 166 paragraph 2 number 1, section 179, sentence 4 and § 192 clause 2 as amended by article 10 of the law of December 7, 2011 (Federal Law Gazette I S. 2592) are to apply measurement dates after December 13, 2011.
(4) Appendix 1, attachment 19 and part II of the system 24 as amended by article 10 of the law of December 7, 2011 (Federal Law Gazette I p. 2592) are to apply measurement dates after December 31, 2011.
(5) section 11 paragraph 4 as amended by article 3 of the law of December 18, 2013 (Federal Law Gazette I p. 4318) is to apply measurement dates from July 22, 2013.
(6) § 48a as amended by article 20 of the Act of 26 June 2013 (Federal Law Gazette I p. 1809) is to apply from 1 January 2014 assessment dates.
(7) section 26 as amended by article 6 of the law of 18 July 2014 (Federal Law Gazette I p. 1042) is to apply from 1 August 2001 to measurement dates, as far as assessment notices are still not final.

Annex 1 (at paragraph 51) conversion key for livestock in livestock units according to the feed requirements (site: BGBl. I 2011, 2619 - 2620) species 1 animal Alpacas 0.08 VE hind hind under 1 year 0.04 VE hind 1 year and older 0.08 VE poultry laying hens (including a normal rearing to supplement the stock) 0.02 VE laying hens from purchased pullets 0,0183 VE breeding puten, ducks,-gänse 0.04 VE rabbit breeding and angora rabbits 0.025 VE lamas 0.1 VE horses horses under 3 years and small horses 0.7 VE horses 3 years and older 1.1 VE cattle calves and young cattle under 0.3 VE of 1 year (including veal calves, starter calves and hog) young cattle 1 to 2 years old 0.7 VE heifers (older than 2 years) 1 VE mast animals (mast duration less than 1 year) 1 VE cows (including mother and nurse cows with its sucking calves) 1 VE breeding bulls, oxen 1.2 VE sheep sheep under 1 year including fattening lambs 0.05 VE sheep 1 year and older 0.1 VE pigs breeding pigs (including young breeding pigs on about) 90 kg) 0,33 VE ostriches breeding animals for 14 months and older 0.32 VE juveniles/fattening animals under 14 months 0.25 VE goats 0.08 VE poultry young broiler chicken (up to 6 rounds per year - heavy animals) 0,0017 VE (more than 6 rounds per year - light animals) 0.0013 VE young Hennen 0,0017 VE ducks for fattening 0,0033 VE ducks for fattening during the rearing phase 0.0011 VE ducks for fattening in the fattening phase 0,0022 VE mast puten out young turkeys self-generated 0.0067 VE mast puten from purchased young turkeys 0.005 VE young puten (until about 8 weeks)
0,0017 VE fattening geese 0.0067 VE rabbit rabbits for fattening 0.0025 VE cattle fattening animals (mast duration 1 year and more) 1 VE pigs light piglets (up to about 12 kg) 0.01 VE piglets (over about 12 to about 20 kg) 0.02 VE heavy piglets and lightweight Runner (over about 20 to about 30 kg) 0.04 VE Runner (over about 30 to about 45 kg) 0.06 VE heavy Runner (over about 45 to about 60 kg) 0.08 VE porkers 0.16 VE young breeding pigs up to approximately 90 kg
0.12 VE footnote (+++ Appendix 1: application cf. section 205 (4) +++) Appendix 2 group of the branches of the livestock to the surface dependency (site: BGBl. I, 1991, 263) 1.
More land-based branches of the livestock keeping horses, horse breeding, sheep breeding, sheep, beef cattle breeding, dairy farming, beef cattle fattening.
2. less land-based branches of the livestock pig, pig, chicken farming, duck breeding, goose breeding, Turkey breeding, farming, young chicken fattening, ducks fattening, goose fattening, Turkey fattening.

Appendix 3 Mietwohngrundstücke multiplier (site of the original text: BGBl. I 1991, 264) A. solid buildings with walls made of brick, natural stone, sand lime bricks, Schwemmsteinen or similar stones as well as steel and steel concrete frame buildings except for such structures, which fall under B community size class up to 2,000 over 2,000 to 5,000, about 5,000 to 10,000 through 10,000 to 50,000, about 50,000 to 100,000, about 100,000 to 200,000 over 200,000-500,000 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 until 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 in 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 20 6.1948 10.2 9.8 8.6 8.4 8.2 8.0 7.9 7.7 post-war buildings after the 20th 6.1948 9.8 9.7 9.5 9.2 9.0 9.0 9.0
9.1 b at wood timber-frame construction with brick lining, buildings from large pumice concrete panels or similar plates as well as other single-storey massive buildings in lightweight construction 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 in 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 20 6.1948 9.6 9.3 8.2 8.0 7.8 7.7 7.5
7.4 post-war buildings after the 20th 6.1948 9.5 9.4 9.2 8.9 8.7 8.7 8.7 8.8 C. when wood timber-frame building with clay infill and especially durable wooden buildings with massive foundations buildings before the 1st 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 20 6.1948 8.5 8.2 7.3 7.2 7.1 7.0 6.8 6.7 post-war buildings after the 20th 6.1948 8.9 8.7 8.6 8.3 8.1 8.1 8.1 8.3 Annex 4 Mixed land with a commercial share of the crude annual rent up to 50 per cent.
Duplicators (site of the original text: BGBl. I 1991, 265) A. solid buildings with walls made of brick, natural stone, sand lime bricks, Schwemmsteinen or similar stones as well as steel and steel concrete frame buildings except for such structures, which fall under B community size class up to 2,000 over 2,000 to 5,000, about 5,000 to 10,000 through 10,000 to 50,000, about 50,000 to 100,000, about 100,000 to 200,000 over 200,000-500,000 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 in 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 20 6.1948 10.5 9.8 8.6 8.3 8.2 8.0 7.9 7.9 post-war buildings after the 20th 6.1948 9.9 9.6 9.2 9.1 9.0 9.0 9.0 9.0 as at Wood frame construction with brick lining, buildings from large pumice concrete panels or similar plates as well as other single-storey massive buildings in lightweight construction 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 in 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 20 6.1948 9.9 9.3 8.2 8.0 7.8 7.7 7.5 7.6 post-war buildings to the 20th 6.1948 9.6 9.3 9.0 8.9 8.7 8.7 8.7 8.8 C. when wood timber-frame building with clay infill and especially durable wooden buildings with massive foundations buildings before the 1st 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 20 6.1948 8.8 8.3 7.3 7.3 7.1 7.0 6.9 7.1 post-war buildings after the 20th 6.1948 9.0 8.7 8.4 8.4 8.2 8.2 8.2 8.4 Appendix 5 Gemischtgenutzte land with a commercial share of the crude annual rent of more than 50 per cent.
Duplicators (site: Federal Law Gazette I, 1991, 266) A. solid buildings with masonry brick, natural stone, sand lime bricks, Schwemmsteinen or similar stones as well as steel and steel concrete frame buildings except for such buildings, B covered by community size class of up 2,000 over 2,000 to 5,000 about 5,000 to 10,000
about 10,000 to 50,000 over about 100,000 to 200,000 over 200,000 to 500,000 over 500,000 inhabitants, 50,000 to 100,000 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 in 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 20 6.1948 10.0 9.4 8.2 8.3 8.1 8.1 8.1 8.1 post-war buildings after the 20th 6.1948 9.6 9.3 8.9 8.9 8.7 8.8 8.8 8.8 B. at wood timber-frame construction with brick lining, buildings from large pumice concrete panels or similar plates as well as other single-storey massive buildings in lightweight construction 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 in 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 20 6.1948 9.5 8.9 7.8 7.9 7.8 7.8 7.8 7.8 post-war buildings after the 20th 6.1948 9.3 9.0 8.6 8.7 8.5 8.6 8.6 8.6 C. when wood timber-frame building with clay infill and especially durable wooden buildings with massive foundations buildings before the 1st 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 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 annex 6 business land Duplicators (site of the original text: BGBl. I, 1991, 267) A. solid buildings with masonry brick, natural stone, sand lime bricks, Schwemmsteinen or similar stones as well as steel and steel concrete frame buildings except for such buildings , under B community size class up to 2,000 over 2,000 to 5,000, about 5,000 to 10,000 through 10,000 to 50,000, about 50,000 to 100,000, about 100,000 to 200,000 over 200,000 to 500,000 over 500,000 inhabitants old buildings fall in 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 until 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 20 6.1948 9.6 9.2 8.1 8.2 8.1 8.1 8.1 8.1 post-war buildings after the 20th 6.1948 9.4 9.2 9.0 9.0 8.9 8.9 8.9 8.9 B. at wood timber-frame construction with brick lining, buildings from large pumice concrete panels or similar plates as well as other single-storey massive buildings in lightweight construction 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 in 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 20 6.1948 9.2 8.8 7.8 7.9 7.8 7.8 7.8 7.8 post-war buildings after the 20th 6.1948 9.1 9.0 8.7 8.8 8.7 8.7 8.7 8.7 C. when wood timber-frame building with clay infill and especially durable wooden buildings with massive foundations buildings before the 1st 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 20 6.1948 8.4 8.0 7.2 7.3 7.3 7.3 7.3 7.3 post-war buildings after the 20th 6.1948 8.7 8.6 8.3 8.4 8.3 8.3 8.4 8.4 system 7 houses Duplicators (site: BGBl. I, 1991, 268) A. solid buildings with masonry brick , Natural stone, sand lime bricks, Schwemmsteinen or similar stones as well as steel and steel concrete frame buildings except for such structures, which fall under B community size class up to 2,000 over 2,000 to 5,000, about 5,000 to 10,000 through 10,000 to 50,000, about 50,000 to 100,000, about 100,000 to 200,000 over 200,000-500,000 over 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 in 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 20 6.1948 13.5 12.9 10.9 10.5 10.4 10.4 10.4 10.4 post-war buildings after the 20th 6.1948 13.0 12.4 12.0 11.8 11.8 11.8 11.8 11.9 B. at wood timber-frame construction with brick lining , Buildings from large pumice concrete panels or similar plates as well as other single-storey massive buildings in lightweight construction 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 in 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 20 6.1948 12.7 12.1 10.3 9.9 9.9 9.9 9.9 9.9 post-war buildings after the 20th 6.1948
12.5 11.9 11.5 11.4 11.4 11.4 11.4 11.5 C. when wood timber-frame building with clay infill and especially durable wooden buildings with massive foundations buildings before the 1st 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 20 6.1948 11.1 10.6 9.2 8.9 9.0 9.0 9.0 9.0 post-war buildings after the 20th 6.1948 11.5 10.9 10.6 10.6 10.6 10.6 10.6 10.8 plant 8 semi-detached houses Duplicators (site : BGBl. I 1991, 269) A. solid buildings with walls made of brick, natural stone, sand lime bricks, Schwemmsteinen or similar stones as well as steel and steel concrete frame buildings except for such structures, which fall under B community size class up to 2,000 over 2,000 to 5,000, about 5,000 to 10,000 through 10,000 to 50,000, about 50,000 to 100,000, about 100,000 to 200,000 over 200,000-500,000 over 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 in 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 20 6.1948 11.9 11.3 9.7 9.3 9.2 9.2 9.2 9.2 post-war buildings after the 20th 6.1948 11.4 11.0 10.6 10.5 10.5 10.5 10.5 10.5 B. at wood timber-frame construction with brick lining , Buildings from large pumice concrete panels or similar plates as well as other single-storey massive buildings in lightweight construction 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 in 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 20 6.1948 11.2 10.7 9.2 8.9 8.8 8.8 8.8 8.8 post-war buildings after the 20th 6.1948
11.0 10.6 10.2 10.1 10.1 10.1 10.1 10.2 C. when wood timber-frame building with clay infill and especially durable wooden buildings with massive foundations buildings before the 1st 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 20 6.1948 10.0 9.5 8.3 8.0 8.1 8.1 8.1 8.1 post-war buildings after the 20th 6.1948 10.2 9.8 9.5 9.5 9.5 9.5 9.5 9.7 system 9 (dropped out) system 9a (to § 13) capital value a recurring, time-limited use or performance in the annual amount of one euro (reference: BGBl. I 1992, in 1860 and 1861; regarding the details of the changes see footnote) the capital value is been calculated taking into account of z compound with 5.5 percent. He is the mean between the net present value for each year advance- and annually in arrears of payment.
Term 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 18,041 63 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 18,450 82 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 (+++ investment 9a F. 1993-09-13: to first-time application cf. Article 124 paragraph 7 F. from 1993-09-13 +++) were 10 to 13 (dropped out) annex 14 (to article 163, paragraph 3 , Section 164 para 2 and 4) agricultural use (site: BGBl. I, 2008, 3043-3059) 1 2 3 4 5 6 region country/Reg.bezirk use type type of business size net profit EUR/ha LF lease price EUR/ha LF worth stocking capital EUR/ha LF Schleswig-Holstein agriculture small businesses 0 to less than 40 ESU - 428 240 129 medium 40 to 100 ESU - 19 286 90 big businesses over 100 ESU 124 338 78 dairy small businesses 0 to less than 40 ESU - 572 161 241 medium 40 to 100 ESU - 98 201 238 enterprises about 100 ESU 143 235 203 other forage production small businesses 0 to less than 40 ESU - 535 122 160 medium 40 to 100 ESU - 143 162 142 large companies about 100 ESU 73 250 152 finishing small businesses 0 to less than 40 ESU - 917 338 343 medium 40 to 100 ESU - 124 388 358
 
 
Businesses over 100 ESU 224 389 313 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 586 201 161 medium 40 to 100 ESU - 169 245 150 businesses over 100 ESU 77 301 148 cattle Federation small businesses 0 to less than 40 ESU - 833 214 188 medium 40 to 100 ESU - 253 263 222 businesses over 100 ESU 66 348 238 plant and livestock Federation small businesses 0 to less than 40 ESU - 648 202 169 medium 40 to 100 ESU - 136 243 172 large companies about 100 ESU 68 302 153 Brunswick Agriculture small businesses 0 to less than 40 ESU - 456 226 121 medium 40 to 100 ESU - 20 270 84 large companies about 100 ESU 116 318 72 dairy small businesses 0 to less than 40 ESU - 564 164 244 medium 40 to 100 ESU - 96 203 241 businesses over 100 ESU 144 238 205 other forage production small businesses 0 to less than 40 ESU - 532 122 161 medium 40 to 100 ESU - 143 162 143 businesses over 100 ESU 73
250 152 finishing small businesses 0 to less than 40 ESU - 1 001 312 315 medium 40 to 100 ESU - 136 354 326 businesses over 100 ESU 206 359 287 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 617 190 153 medium 40 to 100 ESU - 176 234 144 businesses over 100 ESU 74 288 141 cattle Federation small businesses 0 to less than 40 ESU - 868 205 180 medium 40 to 100 ESU - 268 249 209 businesses over 100 ESU 62 330 224 plants and livestock Federation small businesses 0 to less than 40 ESU - 687 190 160 medium 40 to 100 ESU - 146 227 160 large companies about 100 ESU 64-281-142 Hannover agriculture small businesses 0 to less than 40 ESU - 461 224 119 medium 40 to 100 ESU - 21 268 83 businesses over 100 ESU 114 315 71 dairy small businesses 0 to less than 40 ESU - 565 163 244 medium 40 to 100 ESU - 97 203 240 big businesses over 100 ESU 144 237 205 other forage production small businesses 0 to less than 40 ESU - 534 122 160 medium 40 to 100 ESU - 143 161 142 businesses over 100 ESU 73 249 152 finishing small businesses 0 to less than 40 ESU - 1 006 310 313 medium 40 to 100 ESU - 137 352 325 businesses over 100 ESU 205 357 286 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 622 189 152 medium 40 to 100 ESU - 178 234 143 businesses over 100 ESU 73 286 140 cattle Federation small businesses 0 to under 40 EGE - 872 204 179 medium 40 to 100 ESU - 269 248 208 large companies about 100 ESU 62 328 223 plants and livestock Federation small businesses 0 to less than 40 ESU - 691 189 159 medium 40 to 100 ESU - 147 226 159 businesses over 100 ESU 63 279 141 Lüneburg agriculture small businesses 0 to less than 40 ESU - 478 216 115 medium 40 to 100 ESU - 21 258 80 large companies about 100 ESU 110 304 69 dairy small businesses 0 to less than 40 ESU 578 160 238 medium 40 to 100 ESU - 99 198 234 enterprises about 100 ESU 140 231 199 other forage production small businesses 0 to less than 40 ESU - 536 121 160 medium 40 to 100 ESU - 145 160 141 100 ESU 72 245 150 large enterprises finishing small businesses 0 to less than 40 ESU - 1 011 309 311 medium 40 to 100 ESU - 138 350 323 big businesses over 100 ESU 204 355 284 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 632 186
149 medium-sized enterprises of 40 to 100 ESU - 181 230 140 businesses over 100 ESU 72 281 138 cattle Federation small businesses 0 to less than 40 ESU - 880 202 178 medium 40 to 100 ESU - 272 246 206 businesses over 100 ESU 61 325 221 plants and livestock Federation small businesses 0 to less than 40 ESU - 699 187 157 medium 40 to 100 ESU - 149 222 156 large companies about 100 ESU 62 275 139 Weser-EMS agriculture small businesses 0 to less than 40 ESU - 476 217 116 medium-sized enterprises 40 to 100 ESU - 21 261 81 enterprises with 100 ESU 113 315 71 dairy small businesses 0 to less than 40 ESU - 577 160 239 medium 40 to 100 ESU - 99 198 235 businesses over 100 ESU 140 232 200 other forage production small businesses of 0 to less than 40 ESU - 540 120 158 medium 40 to 100 ESU - 145 159 140 large companies about 100 ESU 72 245 149 finishing small businesses 0 to less than 40 ESU - 966 323 326 medium 40 to 100 ESU 131 367 339 businesses over 100 ESU 213 372 298 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 622 190 152 medium 40 to 100 ESU - 178 233 143 businesses over 100 ESU 74 288 142 cattle Federation small businesses 0 to less than 40 ESU - 862 207 181 medium 40 to 100 ESU - 264 253 213 businesses over 100 ESU 63 335 228 plants and livestock Federation small businesses 0 to less than 40 ESU - 684 192 160 medium 40 to 100 ESU - 144-230
162 large farms about 100 ESU 64 286 144 Düsseldorf agriculture small businesses 0 to less than 40 ESU - 443 233 124 medium 40 to 100 ESU - 20 281 87 businesses over 100 ESU 123 338 77 dairy small businesses 0 to less than 40 ESU - 548 169 251 medium 40 to 100 ESU - 94 209 247 businesses over 100 ESU 147 244 210 other forage production small businesses 0 to less than 40 ESU - 492 132 174 medium 40 to 100 ESU - 131 176 155 enterprises over 100 ESU 79 268 165 finishing small businesses 0 to less than 40 ESU - 964 323 327 medium 40 to 100 ESU - 131 368 340 businesses over 100 ESU 214 373 299 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 593 198 159 medium 40 to 100 ESU - 171 242 148 100 ESU 77 301 149 large enterprises cattle Federation small businesses 0 to less than 40 ESU - 824 215 190 medium 40 to 100 ESU - 256 261 219 large companies about 100 ESU 65-345
235 plants and livestock Federation small businesses 0 to less than 40 ESU - 658 199 167 medium 40 to 100 ESU - 140 237 167 100 ESU 66 294 149 large enterprises Cologne agriculture small businesses 0 to less than 40 ESU - 432 239 127 medium-sized 40 to 100 ESU - 19 288 90 big businesses over 100 ESU 127 348 80 dairy small businesses 0 to less than 40 ESU - 566 163 243 medium 40 to 100 ESU - 97 202 239 businesses over 100 ESU 142 235 203 other
Forage production small businesses 0 to less than 40 ESU - 493 132 174 medium 40 to 100 ESU - 132 174 154 businesses over 100 ESU 78 264 163 finishing small businesses 0 to less than 40 ESU - 962 324 327 medium 40 to 100 ESU - 131 369 340 businesses over 100 ESU 215 374 300 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 586 200 161 medium 40 to 100 ESU - 169 244 150 businesses over 100 ESU 79 305 151 cattle Federation small businesses 0 until less than 40 ESU - 829 214 189 medium 40 to 100 ESU - 257 259 218 big businesses over 100 ESU 65 343 234 plants and livestock Federation small businesses 0 to less than 40 ESU - 655 200 167 medium 40 to 100 ESU - 139 238 168 businesses over 100 ESU 67 296 149 Münster agriculture small businesses 0 to less than 40 ESU - 460 223 120 medium 40 to 100 ESU - 21 264 83 businesses over 100 ESU 113 309 70 dairy small businesses 0 to less than 40 EGE - 554 167 249 medium 40 to 100 ESU - 95 206 244 businesses over 100 ESU 145 240 207 other forage production small businesses 0 to less than 40 ESU - 493 132 174 medium 40 to 100 ESU - 132 174 154 businesses about 100 ESU 79 265 163 finishing small businesses 0 to less than 40 ESU - 1 014 308-310 medium 40 to 100 ESU - 138 349 322 businesses over 100 ESU 203-354-284 Pflanzenbau-Federation small businesses 0 to less than 40 ESU 613
191-154 medium-sized 40 to 100 ESU - 177 234 143 businesses over 100 ESU 73 285 139 cattle Federation small businesses 0 to less than 40 ESU - 848 208 184 medium 40 to 100 ESU - 266 251 211 businesses over 100 ESU 62 332 226 plants and livestock Federation small businesses 0 to less than 40 ESU - 680 192 161 medium 40 to 100 ESU - 147 225 159 businesses over 100 ESU 63 278 141 Detmold agriculture small businesses 0 to less than 40 ESU - 450 229 122
 
 
Medium 40 to 100 ESU - 20 274 85 businesses over 100 ESU 117 321 73 dairy small businesses 0 to less than 40 ESU - 552 167 250 medium 40 to 100 ESU - 95 207 245 businesses over 100 ESU 146 241 208 other forage production small businesses 0 to less than 40 ESU - 493 132 174 medium 40 to 100 ESU - 132 174 154 businesses about 100 ESU 79 265 164 finishing small businesses 0 to less than 40 ESU - 1 014 308 311 40 medium-sized enterprises to 100 ESU - 138 349 322 businesses over 100 ESU 204 355 284 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 607 192 155 medium 40 to 100 ESU - 175 237 145 businesses over 100 ESU 74 290 142 cattle Federation small businesses 0 to less than 40 ESU - 847 209 185 medium 40 to 100 ESU - 265 252 211 businesses over 100 ESU 62 333 226 plants and livestock Federation small businesses 0 to less than 40 ESU - 677 193 162 medium 40 to 100 ESU 146 227 160 large companies about 100 ESU 64 281 143 Arnsberg agriculture small businesses 0 to less than 40 ESU - 439 235 126 medium 40 to 100 ESU - 20 282 88 big businesses over 100 ESU 121 332 76 dairy small businesses 0 to less than 40 ESU - 564 164 244 medium 40 to 100 ESU - 97 202 240 big businesses over 100 ESU 143 235 204 other forage production small businesses 0 to less than 40 ESU - 493 132 174 medium 40 to 100 ESU
-132 174 154 businesses about 100 ESU 78 263 163 finishing small businesses 0 to less than 40 ESU - 1-013 308 311 medium 40 to 100 ESU - 138 349 322 businesses over 100 ESU 204 355 284 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 601 194 157 medium 40 to 100 ESU - 173 239 147 businesses over 100 ESU 75 294 144 cattle Federation small businesses 0 to less than 40 ESU - 850 208 184 medium 40 to 100 ESU - 266 251 210
 
 
Big businesses over 100 ESU 62 331 226 plants and livestock Federation small businesses 0 to less than 40 ESU - 674 194 163 medium 40 to 100 ESU - 145 228 161 businesses over 100 ESU 64 283 143 Darmstadt agriculture small businesses 0 to less than 40 ESU - 485 215 114 medium 40 to 100 ESU - 21-261 80 large companies about 100 ESU 113 318 71 dairy small businesses 0 to less than 40 ESU - 607 152 227 medium 40 to 100 ESU - 105 187 222 enterprises over 100 ESU 132 218 188 other forage production small businesses 0 to less than 40 ESU - 537 121 159 medium 40 to 100 ESU - 146 158 139 large farms about 100 ESU 71 242 148 finishing small businesses 0 to less than 40 ESU - 926 336 340 medium 40 to 100 ESU - 125 385 355 enterprises about 100 ESU 223 387 310 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 617 193 153 medium 40 to 100 ESU - 177 236 144 businesses over 100 ESU 75
292 144 cattle Federation small businesses 0 to less than 40 ESU - 850 210 184 medium 40 to 100 ESU - 257 258 218 enterprises over 100 ESU 64 342 233 plants and livestock Federation small businesses 0 to less than 40 ESU - 672 196 163 medium 40 to 100 ESU - 141 236 166 enterprises over 100 ESU 65 293 146 casting agriculture small businesses 0 to less than 40 ESU - 492 212 112 medium-sized 40 to 100 ESU - 22-256 78 large companies over 100 ESU 106 301 66
 
Dairy small businesses 0 to less than 40 ESU - 591 156 233 medium 40 to 100 EGE - 102 193 228 enterprises about 100 ESU 136 225 194 other forage production small businesses 0 to less than 40 ESU - 535 122 160 medium 40 to 100 ESU - 145 159 141 100 ESU 72 245 150 large enterprises finishing small businesses 0 to less than 40 ESU - 929 335 339 medium 40 to 100 ESU - 125 384 354 large farms about 100 ESU 221 384 309 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 624 191 151 medium 40 to 100 ESU - 179 234 142 businesses over 100 ESU 72 286 138 cattle Federation small businesses 0 to less than 40 ESU - 846 211 185 medium 40 to 100 ESU - 256 260 219 large companies about 100 ESU 64 343 234 plants and livestock Federation small businesses 0 to less than 40 ESU - 673 196 163 medium 40 to 100 ESU - 142 235 165 businesses over 100 ESU 65 290 145 Kassel agriculture small businesses 0 to under 40 EGE - 488 213 113 medium 40 to 100 ESU - 22 256 79 large holdings with 100 ESU 108 304 67 dairy small businesses 0 to less than 40 ESU - 584 158 236 medium 40 to 100 ESU - 100 195 231 businesses over 100 ESU 138 228 197 other forage production small businesses 0 to less than 40 ESU - 534 122 160 medium 40 to 100 ESU - 144 160 141 businesses over 100 ESU 72 247 151 finishing small businesses 0 to less than 40 ESU - 928-335
339 medium-sized enterprises of 40 to 100 ESU - 125 385 355 businesses over 100 ESU 222 385 309 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 621 192 152 medium 40 to 100 ESU - 178 235 142 businesses over 100 ESU 73 287 139 cattle Federation small businesses 0 to less than 40 ESU - 843 212 185 medium 40 to 100 ESU - 255 260 219 large companies about 100 ESU 65 344 235 plants and livestock Federation small businesses 0 to less than 40 ESU - 671 196 163 medium-sized enterprises 40 to 100 ESU - 141 236 165 large farms about 100 ESU 65 146 291 Rhineland-Palatinate agriculture small businesses 0 to less than 40 ESU - 501 208 110 medium 40 to 100 ESU - 22 253 77 large enterprises about 100 ESU 109 306 68 dairy small businesses 0 to less than 40 ESU - 588 157 234 medium 40 to 100 ESU - 101 194 229 businesses over 100 ESU 136 226 195 other forage production small businesses 0 to less than 40 ESU - 535 122 160 medium 40 to 100 EGE - 145 159 141 100 ESU 72 244 149 large enterprises finishing small businesses 0 to less than 40 ESU - 1 003 311-314 medium 40 to 100 ESU - 136 356 328 businesses over 100 ESU 206 357 287 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 641 185 147 medium 40 to 100 ESU - 182 229 139 large farms about 100 ESU 72 282 138 cattle Federation small businesses 0 to less than 40 ESU - 879 203 178 medium 40 to 100 ESU - 269-247
208 large companies about 100 ESU 61 222 326 plants and livestock Federation small businesses 0 to less than 40 ESU - 703 187 156 medium 40 to 100 ESU - 148 224 157 businesses over 100 ESU 62 277 139 Stuttgart agriculture small businesses 0 to less than 40 ESU - 481 216 115 medium 40 to 100 ESU - 21-261 80 large companies about 100 ESU 107-302 67 dairy small businesses 0 to less than 40 ESU - 567 163 243 medium 40 to 100 ESU - 98 201 238 enterprises about 100 ESU 141 233 202 other forage production small businesses 0 to less than 40 ESU - 501 130 171 medium 40 to 100 ESU - 135 171 151 businesses over 100 ESU 77 259 160 finishing small businesses 0 to less than 40 ESU - 1 017 306 309 medium 40 to 100 ESU - 138 350 323 big businesses over 100 ESU 203-352-282 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 628 187 150 medium 40 to 100 ESU - 180 232 141 businesses over 100 EGE 71 282 136 cattle Federation small businesses 0 to less than 40 ESU - 858 206 182 medium 40 to 100 ESU - 267 250 210 businesses over 100 ESU 62 329 224 plants and livestock Federation small businesses 0 to less than 40 ESU - 690 190 159 medium 40 to 100 ESU - 148 224 158 businesses over 100 ESU 62 276 139 Karlsruhe agriculture small businesses 0 to less than 40 ESU - 500 208 110 medium 40 to 100 ESU - 22-250 100 ESU 103 77 large enterprises
290 64 dairy small businesses 0 to less than 40 ESU - 577 160 239 medium 40 to 100 ESU - 100 197 233 businesses over 100 ESU 138 229 197 other forage production small businesses 0 to less than 40 ESU - 503 129 170 medium 40 to 100 ESU - 136 169 150 large companies about 100 ESU 76 256 158 finishing small businesses 0 to less than 40 ESU - 1 020 306 309 medium 40 to 100 ESU - 138 349 322 businesses over 100 ESU 202 351 282 Pflanzenbau-
Federation small businesses 0 to less than 40 ESU - 638 185 148 medium 40 to 100 ESU - 183 228 138 big businesses over 100 ESU 69 276 133 cattle Federation small businesses 0 to less than 40 ESU - 864 205 181 medium 40 to 100 ESU - 268 248 209 businesses over 100 ESU 61 222 326 plants and livestock Federation small businesses 0 to less than 40 ESU - 697 188 157 medium 40 to 100 ESU - 150 222 156 businesses over 100 ESU 61 272 137 Freiburg agriculture small businesses 0 to less than 40 ESU - 499 208 110 medium 40 to 100 ESU - 22 251 77 large enterprises about 100 ESU 105 295 65 dairy small businesses 0 to less than 40 ESU - 586 157 235 medium 40 to 100 ESU - 101 193 229 businesses over 100 ESU 136 224 193 other forage production small businesses 0 to less than 40 ESU - 503 129 170 medium 40 to 100 ESU - 136 168 149 large companies about 100 ESU 76 255 157 finishing small businesses 0 to less than 40 EGE - 1 020 306 309 medium 40 to 100 ESU - 138 349 322 businesses over 100 ESU 202 351 282 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 637 185 148 medium 40 to 100 ESU - 183 229 138 businesses over 100 ESU 70 278 135 livestock Federation small businesses 0 to less than 40 ESU - 867 204 180 medium 40 to 100 ESU - 269 247 208 businesses over 100 ESU 61 325 222 plants and livestock Federation small businesses 0 to less than 40 ESU 698 188 157 medium 40 to 100 ESU - 150 222 155 large farms about 100 ESU 61 273 137 Tübingen agriculture small businesses 0 to less than 40 ESU - 484 215 114 medium 40 to 100 ESU - 22 258 79 large farms about 100 ESU 106 298 66 dairy small businesses 0 to less than 40 ESU - 559 165 246 medium 40 to 100 ESU - 96 204 241 businesses over 100 ESU 144 237 205 other forage production small businesses 0 to less than 40 ESU - 499 130 172
 
Medium 40 to 100 ESU - 134 172 152 businesses over 100 ESU 77 261 161 finishing small businesses 0 to less than 40 ESU - 1 018 306 309 medium 40 to 100 ESU - 138 350 323 big businesses over 100 ESU 202 282 352 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 630 187 150 medium 40 to 100 ESU - 181 232 140 businesses over 100 ESU 70 280 135 livestock Federation small businesses 0 to less than 40 ESU - 855 207 183 medium 40 to 100 ESU - 266 251 211 businesses over 100 ESU 62 330 225 plants and livestock Federation small businesses 0 to less than 40 ESU - 690 190 159 medium 40 to 100 ESU - 148 224 157 businesses over 100 ESU 62 276 139 Upper Bavaria agriculture small businesses 0 to less than 40 ESU - 476 220 116 medium 40 to 100 ESU - 21-268 81 businesses over 100 ESU 109 312 68 dairy small businesses 0 to less than 40 ESU - 556 166 248
 
 
Medium 40 to 100 ESU - 96 205 243 businesses over 100 ESU 144 239 206 other forage production small businesses 0 to less than 40 ESU - 493 132 174 medium 40 to 100 ESU - 132 174 154 businesses over 100 ESU 79 266 164 finishing small businesses 0 to less than 40 ESU - 942 330 334 medium 40 to 100 ESU - 127 379 350 large companies about 100 ESU 219 380 305 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 610 194 155 medium 40 to 100 ESU - 176 240 144 businesses over 100 ESU 73 292 140 cattle Federation small businesses 0 to less than 40 ESU - 819 217 191 medium 40 to 100 ESU - 251 265 223 businesses over 100 ESU 66 349 238 plant and livestock Federation small businesses 0 to less than 40 ESU - 660 200 166 medium 40 to 100 ESU - 140 238 167 large farms about 100 ESU 66 293 147 Niederbayern agriculture small businesses 0 to less than 40 ESU - 468 224 118 medium 40 to 100 ESU 21 273 83 businesses over 100 ESU 112-320 70 dairy small businesses 0 to less than 40 ESU - 564 163 244 medium 40 to 100 ESU - 97 202 239 businesses over 100 ESU 142 235 203 other forage production small businesses 0 to less than 40 ESU - 493 132 174 medium 40 to 100 ESU - 132 174 154 businesses about 100 ESU 78 265 163 finishing small businesses 0 to less than 40 ESU - 941 330 334 medium 40 to 100 ESU - 127 380 350 large enterprises over 100 ESU 219 380 305 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 606 195 156 medium 40 to 100 ESU - 174 241 146 enterprises about 100 ESU 74 295 142 cattle Federation small businesses 0 to less than 40 ESU - 821 216 191 medium 40 to 100 ESU - 252 264 223 businesses over 100 ESU 65 348 237 plant and livestock Federation small businesses 0 to less than 40 ESU - 658 200 167 medium 40 to 100 ESU - 139 239 168 businesses over 100 ESU 66 295 148 Upper Palatinate agriculture small businesses 0 to less than 40 ESU - 484 217 114 medium 40 to 100 ESU - 21 265 80 large companies about 100 ESU 108 309 67 dairy small businesses 0 to less than 40 ESU - 563 164 245 medium 40 to 100 ESU - 97 202 239 businesses over 100 ESU 142 235 203 other forage production small businesses 0 to less than 40 ESU - 495 131 173 medium 40 to 100 ESU - 133 173 153 businesses over 100 ESU 78 264
163 finishing small businesses 0 to less than 40 ESU - 944 330 334 medium 40 to 100 ESU - 127 379 349 businesses over 100 ESU 218 379 304 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 615 193 153 medium 40 to 100 ESU - 177 238 143 businesses over 100 ESU 73 291 140 cattle Federation small businesses 0 to less than 40 ESU - 823 216 190 medium 40 to 100 ESU - 252 264 222 businesses over 100 ESU 65 347 237 plant and livestock Federation
Small businesses 0 to less than 40 ESU - 664 199 165 medium 40 to 100 ESU - 141 237 166 enterprises about 100 ESU 65 292 146 Upper Franconia agriculture small businesses 0 to less than 40 ESU - 519 201 106 medium 40 to 100 ESU - 23-242 74 businesses over 100 ESU 100 286 63 dairy small businesses 0 to less than 40 ESU - 556 166 248 medium 40 to 100 ESU - 96 205 242 businesses over 100 ESU 144 238 205 other forage production small businesses 0 until less than 40 ESU - 496 131 172 medium 40 to 100 ESU - 133 173 153 businesses over 100 ESU 78 264 162 finishing small businesses 0 to less than 40 ESU - 947 329 332 medium 40 to 100 ESU - 128 377 348 big businesses over 100 ESU 217 377 303 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 631 188 150 medium 40 to 100 ESU - 182 231 139 businesses over 100 ESU 70 280 135 livestock Federation small businesses 0 to less than 40 ESU 824
215-190 medium 40 to 100 ESU - 253 263 222 100 ESU 65 347 236 large enterprises plant and livestock Federation small businesses 0 to less than 40 ESU - 674 196 163 medium 40 to 100 ESU - 143 233 163 businesses over 100 ESU 64 286 144 Mittelfranken agriculture small businesses 0 to less than 40 ESU - 507 207 109 medium 40 to 100 ESU - 23 251 76 large enterprises about 100 ESU 101 292 63 dairy small businesses 0 to less than 40 ESU - 552 167 250
 
 
Medium 40 to 100 ESU - 95 207 244 businesses over 100 ESU 145 241 207 other forage production small businesses 0 to less than 40 ESU - 495 131 173 medium 40 to 100 ESU - 133 173 153 businesses over 100 ESU 78 265 163 finishing small businesses 0 to less than 40 ESU - 946 329 333 medium 40 to 100 ESU - 128 378 348 big businesses over 100 ESU 218 378 304 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 626 190 151 medium 40 up 100 ESU - 180 234 141 businesses over 100 ESU 71 283 136 cattle Federation small businesses 0 to less than 40 ESU - 822 216 190 medium 40 to 100 ESU - 252 264 222 businesses over 100 ESU 65 348 237 plant and livestock Federation small businesses 0 to less than 40 ESU - 671 197 163 medium 40 to 100 ESU - 142 235 164 businesses over 100 ESU 65 288 145 Unterfranken agriculture small businesses 0 to less than 40 ESU - 488 214 113 medium 40 to 100 ESU 22 258 79 100 ESU 105 300 large enterprises 66 dairy small businesses 0 to less than 40 ESU - 549 168 251 medium 40 to 100 ESU - 94 208 246 businesses over 100 ESU 146 242 209 other forage production small businesses 0 to less than 40 ESU - 494 132 173 medium 40 to 100 ESU - 132 174 154 businesses about 100 ESU 79 267 164 finishing small businesses 0 to less than 40 ESU - 943 330 334 medium 40 to 100 ESU - 127 379 349 enterprises over 100 ESU 218 379 304 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 616 192 153 medium 40 to 100 ESU - 178 236 143 businesses over 100 ESU 72 287 138 cattle Federation small businesses 0 to less than 40 ESU - 818 217 191 medium 40 to 100 ESU - 251 265 223 businesses over 100 ESU 66 349 238 plant and livestock Federation small businesses 0 to less than 40 ESU - 664 198 165 medium 40 to 100 ESU - 141 237 166 businesses over 100 EGE 65 146 291 Swabia agriculture small businesses 0 to less than 40 ESU - 466 224 118 medium 40 to 100 ESU - 21 273 83 businesses over 100 ESU 113 320 71 dairy small businesses 0 to less than 40 ESU - 546 169 252 medium 40 to 100 ESU - 94 210 248 businesses over 100 ESU 148 244 211 other forage production small businesses 0 to less than 40 ESU - 491 133 174 medium 40 to 100 ESU - 131 176 156 large companies about 100 ESU 79 269
165 finishing small businesses 0 to less than 40 ESU - 941 330 335 medium 40 to 100 ESU - 127 380 350 large companies about 100 ESU 219 380 305 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 604 196 156 medium 40 to 100 ESU - 174 242 146 businesses over 100 ESU 74 296 143 cattle Federation small businesses 0 to less than 40 ESU - 814 218 192 medium 40 to 100 ESU - 250 266 224 businesses over 100 ESU 66 351 239 plants and livestock Federation
Small businesses 0 to less than 40 ESU - 656 201 167 medium 40 to 100 ESU - 139 240 168 businesses over 100 ESU 67 296 149 Saarland agriculture small businesses 0 to less than 40 ESU - 531 198 104 medium 40 to 100 ESU - 24 240 73 businesses over 100 ESU 98-284 61 dairy small businesses 0 to less than 40 ESU - 589 157 234 medium 40 to 100 ESU - 101 193 229 businesses over 100 ESU 136 225 194 other forage production small businesses 0 until less than 40 ESU - 538 121 159 medium 40 to 100 ESU - 146 158 139 100 ESU 71 243 149 large enterprises finishing small businesses 0 to less than 40 ESU - 953 327 330 medium 40 to 100 ESU - 129 375 345 businesses over 100 ESU 216 375 301 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 648 185 146 medium 40 to 100 ESU - 185 228 137 large companies about 100 ESU 69 277 133 cattle Federation small businesses 0 to less than 40 ESU 860
208 182 medium 40 to 100 ESU - 261 255 215 businesses over 100 ESU 63 337 229 plants and livestock Federation small businesses of 0 to less than 40 ESU - 694 190 158 medium 40 to 100 ESU - 146 229 160 large companies about 100 ESU 63 281 141 Brandenburg agriculture small businesses 0 to less than 40 ESU - 566 88 97 medium 40 to 100 ESU - 25 97 68 businesses over 100 ESU 92-126 57 dairy small businesses 0 to less than 40 ESU - 605 63 228
 
 
Medium 40 to 100 ESU 104 74 223 enterprises of 100 ESU 133 97 190 other forage production small businesses 0 to less than 40 ESU 584 54 147 medium 40 to 100 ESU 160 44 127 businesses over 100 ESU 66 51 137 finishing small businesses 0 to less than 40 ESU 926 92 340 medium 40 to 100 ESU 125 92 355 enterprises about 100 ESU 222 92 310 Pflanzenbau-Federation small businesses 0 to less than 40 ESU 666 97-142 40 medium-sized enterprises to 100 ESU 189 81-134 businesses over 100 ESU 68 104 131 cattle Federation small businesses 0 to less than 40 ESU 875 90 179 medium 40 to 100 ESU 261 34 214 large companies about 100 ESU 63 86 230 plants and livestock Federation small businesses 0 to less than 40 ESU 704 59 156 medium 40 to 100 ESU - 147 70 159 businesses over 100 ESU 63 102 140 Mecklenburg-Vorpommern agriculture small businesses 0 to less than 40 ESU - 506 99-109
 
Medium 40 to 100 ESU - 23 111 76 large enterprises about 100 care 102-146 64 dairy small businesses 0 to less than 40 ESU 601 64 229 medium 40 to 100 ESU 103 75 225 large farms about 100 EB 135 98 192 other forage production small businesses 0 to less than 40 ESU - 569 54 150 medium-sized 40 to 100 ESU 155 45 132 businesses over 100 ESU 68 53 141 finishing small businesses 0 to less than 40 ESU 919 91 342 40 to 100 medium-sized enterprises EGE 124 91 358 businesses over 100 ESU 223 91 312 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 635 100 148 medium 40 to 100 ESU 182 84 140 large companies about 100 ESU 71 111 136 cattle Federation small businesses 0 to less than 40 ESU 862 91 181 medium 40 to 100 ESU 258 34 217 businesses over 100 ESU 64 87 232 plants and livestock Federation small businesses 0 to less than 40 ESU - 682 62 161 medium-sized enterprises of 40 to 100 ESU 143
74 164 businesses over 100 ESU 65 108 144 Chemnitz agriculture small businesses 0 to less than 40 ESU - 475 105 116 medium 40 to 100 ESU - 21 118 81 enterprises with 100 ESU 113 157 71 dairy small businesses 0 to less than 40 ESU 584 65 236 medium-sized enterprises of 40 to 100 ESU - 100 76 232 large companies about 100 ESU 138 100 197 other forage production small businesses 0 to less than 40 ESU 538 56 159 medium 40 to 100 ESU 145 47 141 enterprises over 100 ESU 72 56 150 finishing small businesses 0 to less than 40 ESU 887 96 355 medium 40 to 100 ESU 120 96-370 businesses over 100 ESU 232 96 324 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 605 103 156 medium 40 to 100 ESU 174 86 146 enterprises about 100 ESU 76 116 145 cattle Federation small businesses 0 to less than 40 ESU 825 98 189 medium 40 to 100 ESU 249 35 225 large farms about 100 ESU 67
90 242 plant and livestock Federation small businesses 0 to less than 40 ESU 654 66 168 medium 40 to 100 ESU 136 78 171 businesses over 100 ESU 68 112 152 Dresden agriculture small businesses 0 to less than 40 ESU - 497 100 111 medium 40 to 100 ESU - 22-112 78 large companies about 100 ESU 107 148 67 dairy small businesses 0 to less than 40 ESU 583 65 236 medium-sized enterprises of 40 to 100 ESU - 100 77 232 large companies about 100 ESU 139 101 198
 
Other forage production small businesses 0 to less than 40 ESU 543 56 158 medium 40 to 100 ESU 146 47 139 enterprises of 100 ESU 71 55 149 finishing small businesses 0 to less than 40 ESU - 890 95 354 medium 40 to 100 ESU 121 95 369 enterprises of 100 ESU 231 95-323 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 618 101 153 medium 40 to 100 ESU 177 85-143 large farms about 100 ESU 74 113 142 cattle Federation small businesses 0 to less than 40 ESU 830 96 188 medium-sized enterprises of 40 to 100 ESU - 250 35 225 large farms about 100 ESU 66 89 241 plant and livestock Federation small businesses 0 to less than 40 ESU 662 64 165 medium 40 to 100 ESU - 138 76 169 businesses over 100 ESU 67 110 150 Leipzig agriculture small businesses 0 to less than 40 ESU - 488 102 113 medium 40 to 100 ESU - 22 115 79 large farms about 100 ESU 109 151 68 dairy small businesses 0 to under 40 EGE 566 68 243 medium 40 to 100 ESU - 97 80 240 big businesses over 100 ESU 144 104 205 other forage production small businesses 0 to less than 40 ESU 540 56 158 medium 40 to 100 ESU 145 47 140 large companies about 100 ESU 73 56 151 finishing small businesses 0 to less than 40 ESU 889 95 354 medium 40 to 100 ESU 120 95 369 enterprises of 100 ESU 232 95-323 Pflanzenbau-Federation small businesses 0 to less than 40 ESU 613
102 154 medium-sized 40 to 100 ESU 176 86 144 businesses over 100 ESU 74 114 143 cattle Federation small businesses 0 to less than 40 ESU 823 97 190 medium 40 to 100 ESU - 248 36 226 businesses over 100 ESU 67 91 243 plants and livestock Federation small businesses 0 to less than 40 ESU 658 65 166 medium 40 to 100 ESU - 137 78 171 businesses over 100 ESU 68 113 151 Dessau agriculture small businesses 0 to less than 40 ESU - 506 99-109
 
 
Medium 40 to 100 ESU - 23 111 76 large enterprises about 100 ESU 104 146 65 dairy small businesses 0 to less than 40 ESU 595 65 232 medium 40 to 100 EGE 102 76 228 enterprises about 100 ESU 136 100 195 other forage production small businesses 0 to less than 40 ESU 573 54 149 medium-sized enterprises of 40 to 100 ESU 155 44 131 enterprises with 100 ESU 68 53 141 finishing small businesses 0 to less than 40 ESU - 876 95 359 40 to 100 medium-sized enterprises EGE 118 95 376 enterprises about 100 ESU 234 95-327 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 625 102 151 medium 40 to 100 ESU 179 85 142 large companies about 100 ESU 72 112 139 cattle Federation small businesses 0 to less than 40 ESU - 840 95 186 medium 40 to 100 ESU 249 35 225 large farms about 100 ESU 66 90 241 plant and livestock Federation small businesses 0 to less than 40 ESU - 665 63 165 medium 40 to 100 ESU - 138
75-170 100 ESU 67 109 150 large enterprises Hall agriculture small businesses 0 to less than 40 ESU - 477 105 115 medium 40 to 100 ESU - 21 118 81 enterprises with 100 ESU 112-156 70 dairy small businesses 0 to less than 40 ESU 598 64 230 medium 40 to 100 EGE 102 75 226 businesses over 100 ESU 136 99 193 other forage production small businesses 0 to less than 40 ESU 564 55 152 medium 40 to 100 ESU 152 45 134 enterprises over 100 ESU 69 54 143 finishing small businesses 0 to less than 40 ESU 873 95 360 medium 40 to 100 ESU 118 95 377 enterprises about 100 ESU 235 95 328 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 609 103 155 medium 40 to 100 ESU 175 86 145 businesses over 100 ESU 75 116 144 cattle Federation small businesses 0 to less than 40 ESU - 835 97 187 medium 40 to 100 ESU - 248 35 226 businesses over 100 ESU 67
90 242 plant and livestock Federation small businesses 0 to less than 40 ESU 654 64 167 medium 40 to 100 ESU - 135 77 172 large companies about 100 ESU 68 111 152 Magdeburg agriculture small businesses 0 to less than 40 ESU - 500 100 110 medium 40 to 100 ESU - 22-112 77 large enterprises about 100 ESU 107 147 67 dairy small businesses 0 to less than 40 ESU 611 62 225 medium-sized enterprises of 40 to 100 ESU 105 73 221 large farms about 100 ESU 132 96 189
 
Other forage production small businesses 0 to less than 40 ESU 572 54 150 medium-sized 40 to 100 ESU 155 45 131 enterprises with 100 ESU 67 52 140 finishing small businesses 0 to less than 40 ESU - 876 95 359 medium 40 to 100 ESU 118 95 376 enterprises about 100 ESU 235 95-327 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 622 102 152 medium 40 to 100 ESU 178 85 142 large companies about 100 ESU 73 141 112 cattle Federation small businesses 0 to less than 40 ESU 844 96-185 medium-sized enterprises of 40 to 100 ESU - 250 34 224 businesses over 100 ESU 66 89 240 plants and livestock Federation small businesses 0 to less than 40 ESU 664 63 165 medium 40 to 100 ESU - 137 74 170 businesses over 100 ESU 67 107 150 Thuringia agriculture small businesses 0 to less than 40 ESU - 469 106 117 medium 40 to 100 ESU - 21 119 82 businesses over 100 ESU 114 158 72 dairy small businesses 0 to under 40 EGE 587 65 235 medium-sized 40 to 100 ESU 101 76 230 businesses over 100 ESU 138 100 197 other forage production small businesses 0 to less than 40 ESU 537 56 159 medium-sized enterprises of 40 to 100 ESU - 144 47 141 enterprises with 100 ESU 72 56 151 finishing small businesses 0 to less than 40 ESU 839 99 375 medium 40 to 100 ESU 113 99 393 businesses over 100 ESU 245 99 342 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 591
105 160 medium 40 to 100 ESU - 171 88 148 businesses over 100 ESU 77 117 148 livestock Federation small businesses 0 to less than 40 ESU - 801 101 195 medium 40 to 100 ESU 239 36 235 businesses over 100 ESU 69 93 252 plants and livestock Federation small businesses 0 to less than 40 ESU 632 66 173 medium-sized enterprises of 40 to 100 ESU 131 79 179 large companies about 100 ESU 70 112 157 City-States agriculture small businesses 0 to less than 40 ESU - 487 213 113
 
 
Medium 40 to 100 ESU - 22 256 79 large farms about 100 ESU 110 307 69 dairy small businesses 0 to less than 40 ESU - 593 155 232 medium 40 to 100 EGE - 102 192 228 enterprises about 100 ESU 136 225 194 other forage production small businesses 0 to less than 40 ESU - 554 117 155 medium 40 to 100 ESU - 150 154 136 businesses over 100 ESU 70 238 145 finishing small businesses 0 to less than 40 ESU - 965 323 326 medium 40 to 100 EGE - 131 368 340 businesses over 100 ESU 214 372 298 Pflanzenbau-Federation small businesses 0 to less than 40 ESU - 630 188 150 medium 40 to 100 ESU - 180 231 141 businesses over 100 ESU 73 284 140 cattle Federation small businesses 0 to less than 40 ESU - 874 205 179 medium 40 to 100 ESU - 266 251 211 businesses over 100 ESU 62 332 226 plants and livestock Federation small businesses 0 to less than 40 ESU - 691 190 159 medium 40 to 100 ESU 145
228-161 large farms about 100 ESU 64 283 142
Annex 15 (to section 163 (4) and section 164 para 2) Forestry use (site: BGBl. I 2008, 3060; regarding the details of the changes see footnote) 1 2 3 4 5 6 land use type yield class net lease price value for stocking capital tree group EUR per hectare EUR per hectare EUR/ha Germany group of tree species beech 1st yield class and better 78 5.40 plant 15a II. income class 51 III. income class and poor 25 tree species group oak I. yield class and better 90 5.40 system 15a II. income class 58 III. income class and bad 17 tree group spruce 1st yield class and better 105 5.40 system 15a II. income class 75 III. income class and poor 49 tree species group pine I. yield class and better 26 5.40 system 15a II. income class 11 III. income class and poor 11 other area of forestry use 11 5.40 system 15a system 15a (to section 164 para 4) Forestry use (site: BGBl. I 2008, 3061) 6 values for the stock capital by age group in €/ ha age class I. II. III. IV. V. VI. VII. VIII. IX.
X. years 1-20 21-40 41-60 61-80 81-100 101-120 121-140 141-160 161-180 > 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 poor 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 poor 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 poor 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 JAWS III. EKL.
and poor 0.00 0.00 1.10 5.20 8.80 11.20 12,70 12,70 12,70 12.70 system 16 (§ 163 para. 5 and § 164 para 2 and 4) actually use (site: BGBl. I 2008, 3062) 1 2 3 4 5 land use type net lease price value for the trim capital recovery form EUR/ha LF EUR/ha LF LF Germany bottle of wine producers - 193 970 EUR/ha 1 522 bulk wine producers - 759 589 588 grape growers - 1 252 859 509 System 17 (§ 163 para 6 and § 164 para 2 and) (4) horticultural use (site: BGBl. I 2008, 3062) 1 2 3 4 5 6 land use section type of use net lease price value for the trim capital EUR/ha LF LF LF Germany EUR per hectare EUR/ha horticulture outdoor areas - 1 365 657 484 areas under glass and plastics 6 098 2 414 2 750 flowers and ornamental plants outdoor areas - 108 1 044 1 393 areas under glass and plastics - 6 640 5 516 6 895 nurseries 894 223 2 359-379 325 426 fruit plant 18 (article 163, paragraph 7 and section 164 para 2 and 4) special uses (site: BGBl. I, 2008, 3062) 1 2 3 4 5 country uses net lease price value for the trim capital EUR/ha LF LF LF Germany EUR per hectare EUR/ha hop - 414 492 348 asparagus - 1 365 657 612 tobacco - 820 492 129 system 19 (on article 169) conversion key for livestock in livestock units according to the feed requirements (site : BGBl. I 2011, 2621 - 2622) species 1 animal Alpacas 0.08 VE hind hind under 1 year 0.04 VE hind 1 year and older 0.08 VE poultry laying hens (including a normal rearing to supplement the stock) 0.02 VE laying hens from purchased pullets 0,0183 VE breeding puten, ducks,-gänse 0.04 VE rabbit breeding and Angora 0,025 VE lamas 0.1 VE horses horses under 3 years and small horses 0.7 VE horses 3 years and older 1.1 VE cattle calves and young cattle under 1 year () including Starter calves, veal calves, hog) 0.3 VE young cattle 1 to 2 years old 0.7 VE heifers (older than 2 years) 1 VE mast animals (mast duration less than 1 year) 1 VE cows (including mother and nurse cows with its sucking calves) 1 VE breeding bulls, oxen 1.2 VE sheep sheep under 1 year including fattening lambs 0.05 VE sheep 1 year and older 0.1 VE pigs breeding pigs (including young breeding pigs over approximately 90 kg) 0.33 VE ostriches breeding animals for 14 months and older 0.32 VE Cubs /. Fattening animals under 14 months 0.25 VE goats 0.08 VE poultry young broiler chicken (up to 6 rounds per year - heavy animals) 0,0017 VE (more than 6 rounds per year - light animals) 0.0013 VE young Hennen 0,0017 VE ducks for fattening 0,0033 VE ducks for fattening during the rearing phase 0.0011 VE ducks for fattening in the fattening phase 0,0022 VE mast puten out young turkeys self-generated 0.0067 VE mast puten from purchased young turkeys 0.005 VE young puten (until about 8 weeks) 0,0017 VE fattening geese 0.0067 VE rabbit rabbits for fattening 0.0025 VE cattle fattening animals (mast duration 1 Year and more) 1 VE pigs light piglets (up to about 12 kg) 0.01 VE piglets (over about 12 to about 20 kg) 0.02 VE heavy piglets and lightweight Runner (over about 20 to about 30 kg) 0.04 VE Runner (over about 30 to about 45 kg) 0.06 VE heavy Runner (over about 45 to about 60 kg) 0.08 VE porkers 0.16 VE young breeding pigs up to approximately 90 kg 0.12 VE footnote (+++ plant 19) : To the application see section 205 (4) +++) facility 20 (to article 169 par. 5) groups of branches of the livestock to the surface depending on (site: BGBl. I, 2008, 3065) 1.
More land-based branches of the livestock keeping horses, horse breeding, sheep breeding, sheep, beef cattle breeding, dairy farming, beef cattle fattening.
2. less land-based branches of the livestock pig, pig, chicken farming, duck breeding, goose breeding, Turkey breeding, farming, young chicken fattening, ducks fattening, goose fattening, Turkey fattening.

Annex 21 (section 185, paragraph 3, sentence 1, § 193 para 3 sentence 2, section 194 para 3 sentence 3 and § 195 para 2 sentence 2 and paragraph 3 sentence 3) Duplicators (site: BGBl. I, 2008, 3066-3068) remaining useful life; Remaining term of the ground lease, or the right to 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 only 5,97 EUR 5,86 5.75 9 7.79 7.61 7.44 7.27 7.11 6.95 6.80 6.66 6.52 6,38 6.25 10 8.53 8.32 8.11 7.91 7.72 7,54 7.36 7.19 7,02 6.86 6.71 11 9.25 9,00 8,76 8.53 8.31 8.09 7,89 7.69 7.50 7,32 7.14 12 9.95 9,66 9,39 9,12 8.86 8.62 8.38
8.16 7,94 7,74 7,54 13 10.63 10.30 9.99 9,68 9,39 9,12 8,85 8.60 8.36 8,13 7.90 14 11.30 10,92 10,56 10.22 9.90 9,59 9,29 9.01 8.75 8.49 8.24 15 11,94 11,52 11,12 10,74 10,38 10.04 9,71 9.40 9,11 8.83 8.56 16 12.56 12,09 11.65 11.23 10.84 10.46 10,11 9,77 9.45 9.14 8,85 17 13,17 m 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 m 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 m 12.65 EUR11.97 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 d 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 of 12.49 in the cases of other interest rates of the committees of experts is the multiplier to form according to the following formula: q = interest rate factor = 1 + q n p 100 V (multiplier): 1 x = - 1 p rate q n q = - 1 n = 22 remaining useful life/maturity investment (to section 185 subsection 3 sentence 3, § 190 para 2 sentence 2) total useful life (site: BGBl. I, 2008, 3069) single-family and two-family homes 80 years Mietwohngrundstücke 80 years built-up land condominium 80 years of business land, mixed-use land and other : Mixed land (with residential and commercial areas) 70 years higher education (universities) 70 years halls (event centres) 70 years Spa and spas 70 years administration building 60 years Bank building 60 years schools 60 years-kindergartens (daycare) 60 years Altenwohnheime 60 years of staff residences (Schwesternwohnheime) 60 years hotels 60 years gymnasiums (gyms) 60 years of department stores, Department stores 50 years exhibition building 50 years hospitals 50 years Association homes (youth hostels , Day care) 50 years Park homes (open design, Park pallets) 50 years Park homes (closed version) 50 years underground 50 years buildings for sport facilities (such as sanitary and changing rooms) 50 years indoor 50 years of industrial buildings, workshops without Office and social tract 50 years of industrial buildings, workshops with Office and social tract 50 years storage building (cold storage) 50 years storage building (warm bearing) 50 years storage building (warm warehouse with Office and social tract) 50 years shopping markets , Hypermarkets, stores 40 years indoor tennis courts 40 years riding Sports Hall 40 years part-ownership is to associate the above building classes depending on the structural design.

Plant 23 (to § 187 para 2 sentence 2) flat-rate costs for management, maintenance, and risk of loss of rent as a percentage of the annual rent or usual rent (without operating costs) (site: Federal Law Gazette I, 2008, 3070) remaining useful life plot type 1 2 3 4 Mietwohngrundstück mixed used property with a commercial share of up to 50% (calculated according to the residential and commercial area) mixed used real estate with a commercial share of more than 50% (calculated according to the residential and commercial area) business plot ≥ 60 years 21 21 18 40 to 59 Years 23 22 20 20 to 39 years 27 24 22