Basic Tax Law (GrStG)

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GrStG

Date of completion: 07.08.1973

Full quote:

" Basic Tax Act of 7 August 1973 (BGBl. 965), as last amended by Article 38 of the Law of 19 December 2008 (BGBl I). 2794).

Status:

Last amended by Art. 38 G v. 19.12.2008 I 2794

For more details, please refer to the menu under Notes

Footnote

(+ + + Text proof applicable: 1.1.1977 + + +) 

  

The G was referred to as Art. 1 d. G v. 7.8.1973 I 965 (GrStRefG) approved by the Bundestag with the consent of the Bundesrat. It's gem. Article 8 of this Act entered into force on 12 August 1973.

Section I
Tax liability

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§ 1 Heberecht

(1) The municipality determines whether or not the property in its territory is subject to a property tax. (2) If there are no municipalities in a country, the law of paragraph 1 and the other rights defined in that law shall be granted to the country. (3) For The Land Government, by means of a decree law, determines who is exercising the powers conferred on the municipalities under this Act. Unofficial table of contents

§ 2 Tax subject

The tax object is the property in the sense of the valuation law:

1.

the farms of agriculture and forestry (§ § 33, 48a and 51a of the valuation law). These premises are the same as those referred to in § 99 (1) (2) of the valuation law;

2.

the plots of land (§ § 68, 70 of the valuation law). These premises are the same as those referred to in § 99 (1) (1) of the valuation law.

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Section 3 Tax exemption for the property of certain entities

(1) From the property tax are exempt

1.

Property used by a domestic legal person under public law for a public service or use. Excluded is the property, which is used by professional representatives and professional associations, as well as by health insurance associations and federal medical insurance associations;

1a.

(dropped)

2.

the property used by the Federal Railways for administrative purposes;

3.

Land owned by

a)

a domestic legal person under public law,

b)

a domestic corporation, association of persons or assets which, according to the articles of association, the foundation business or the other constitution, and according to its effective management, are exclusively and directly non-profit-making or for charitable purposes,

is used for charitable or charitable purposes;

4.

the property of a religious society, the body of public law, one of its religious associations, one of its religious cooperatives, or one of its associations, for purposes of religious instruction, science, education, of the education or for the purposes of its own administration. The religious societies are equal to the Jewish cult communities, which are not bodies of public law;

5.

Service apartments of the clergy and ecclesiastic servants of the religious societies, which are bodies of public law, and of Jewish cult communities. § 5 shall not apply to this extent.

6.

The property of the religious societies, which are bodies of public law, and of the Jewish cult communities, which on 1 January 1987 and at the time of the predisposition to a separate property according to church law, in particular a Establishment funds, the proceeds of which are intended exclusively for the remuneration and supply of the clergy and the church service providers and their surviving dependment. If, in the territory referred to in Article 3 of the agreement on the agreement, the property belonging to a separate property within the meaning of the first sentence of 1 January 1987 does not exist, it shall be sufficient, in that regard, to ensure that the property is held at a time when the property is held in 1 January 1987 was a separate property within the meaning of the first sentence of sentence 1. § § 5 and 6 shall not apply to this extent.

The property must be attributed exclusively to the person who uses it for the purposes of the beneficiary or to another legal entity benefiting from the terms of points 1 to 6. Sentence 2 shall not apply where the property is entrusted to a public service or use by a non-beneficiary legal entity under a public private partnership of a legal person under public law, and the (2) Public service or use within the meaning of this Act is the public service or its intended use by the general public. A fee for use by the general public must not be required in order to achieve profit. (3) Public service or use within the meaning of this Act is not to be accepted in the case of companies of commercial nature of legal entities. Persons under public law within the meaning of the Corporate Tax Law.

Footnote

(+ + + § 3 para. 1 no. 1a F. 1994-09-14: For application see § 38 sentence 3 F. from 1994-09-14 + + +)
(+ + + § 3 (1) No.5 and 6 F. 1993-09-13: For the first application, see: § 38 sentence 2 F. 1993-09-13 + + +) Unofficial table of contents

§ 4 Other tax exemptions

In so far as an exemption pursuant to § 3 does not already arise, the property tax is exempt

1.

The property, which is dedicated to the service of a religious society, the body of public law, or a Jewish community;

2.

Place of payment;

3.

a)

the roads, roads, squares, waterways, ports and rail routes used for public transport, as well as the land with the buildings and facilities directly used for this traffic, such as bridges, lock-in facilities, signal stations, control units, block positions;

b)

in the case of airports and transport landing sites, all areas which are necessary directly in order to ensure proper flight operations and must be kept free of buildings and other obstacles to the air traffic, the base areas with the structures and installations directly serving this operation, as well as the base areas of fixed air traffic control systems, including the areas necessary for the proper operation of such installations;

c)

the flowing waters and the collection basins regulating their discharge, in so far as they are not referred to in point (a);

4.

the base areas with the facilities of public water and soil associations maintained in the interest of order and improvement of water and soil conditions and the state-sponsored public interest Private deiche;

5.

The property which is used for purposes of science, teaching or education, if it is recognised by the Land Government or the body entrusted by it, that the purpose of use is within the limits of the public tasks. The property must be attributed exclusively to the person who uses it, or to a legal person under public law;

6.

Property which is used for the purpose of a hospital if the hospital has fulfilled the conditions of § 67 (1) or (2) of the Tax Code in the calendar year preceding the date of assessment (Section 13 (1)). The property must be attributed exclusively to the person who uses it, or to a legal person under public law.

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§ 5 Basic ownership used for residential purposes

(1) Dient property, which is used for tax-privileged purposes (§ § 3 and 4), but also for residential purposes, the exemption applies only to:

1.

Community accommodation of the Federal Armed Forces, the foreign armed forces, the international military headquarters, the Federal Police, the police and the other protection service of the federal and regional authorities and their Mergers;

2.

Accommodation in student homes, education and training homes and preacher and priestly seminars, if accommodation is required in them for the purposes of teaching, education or education. If the home or seminar is not operated by any of the legal entities benefiting from the provisions of section 3 (1) (1), (3) or (4), it shall be necessary to recognise the State Government or the body entrusted by it that the maintenance of the home or seminar in the the framework of public tasks;

3.

living spaces where the tax-privileged purpose within the meaning of section 3 (1) (1), (3) or (4) can only be achieved by means of their omission;

4.

Rooms in which persons are constantly required to comply with the tax-privileged purposes (on-call rooms) if they are not at the same time the holder's home.

(2) Apartments shall always be taxable, even if the conditions set out in paragraph 1 are fulfilled. Unofficial table of contents

§ 6 Land-and forestry-owned land

Where the land used for tax-privileged purposes (§ § 3 and 4) is also used for agricultural and forestry purposes, the exemption shall apply only to:

1.

property, for teaching or testing purposes;

2.

land used by the Bundeswehr, the foreign armed forces, the international military headquarters, or the protective services referred to in § 5 (1) (1) as an exercise site or airfield;

3.

Property, which falls under § 4 Nr. 1 to 4.

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§ 7 Direct use for a tax-privileged purpose

The exemption in accordance with § § 3 and 4 shall only occur if the tax object is used directly for the tax-privileged purpose. Direct use shall be made as soon as the tax object for the tax-privileged purpose is brought to a close. Unofficial table of contents

§ 8 Part-wise use for a tax-privileged purpose

(1) If a spatially delimited part of the tax object is used for tax-privileged purposes (§ § 3 and 4), only that part of the tax object is tax-free. (2) Dient of the tax object or part of the tax object (paragraph 1) tax-privileged purposes (Articles 3 and 4) and other purposes, without the possibility of a geographical delimitation being possible for the various purposes, the taxable object or the part of the tax object shall be exempted only if the tax beneficiaries are concerned: Predominate. Unofficial table of contents

§ 9 Key date for the setting of the property tax, creation of the tax

(1) The basic tax shall be fixed in accordance with the conditions at the beginning of the calendar year. (2) The tax shall be incurred at the beginning of the calendar year in respect of which the tax is to be fixed. Unofficial table of contents

§ 10 Tax debtors

(1) The debtor of the property tax is the person to whom the tax object is attributed in the determination of the unit value. (2) The person who is credited with an inheritance law, a housing inheritance law or a part-building right is also the debtor of the Basic tax for the economic unit of the loaded land. (3) If the tax object is attributed to a number of persons, they are total debtors. Unofficial table of contents

§ 11 Personal liability

(1) In addition to the tax debtor, the Nießbraucher is liable to the tax object and the person who is entitled to a similar right. (2) If a tax object is transferred wholly or to a part of another person, the acquirer shall be liable in addition to the former owner of the property tax levied on the tax object or part of the tax object, payable for the period since the beginning of the last calendar year prior to the transfer. This does not apply to purchases from insolvency and to acquisitions in the enforcement proceedings. Unofficial table of contents

§ 12 Dingliche Liability

The property tax rests on the tax object as a public burden.

Section II
Measurement of the property tax

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§ 13 Tax measure and amount of tax

(1) The calculation of the property tax shall be based on a tax amount. This is to be determined by applying a thousand-rate (tax-measurement number) to the unit value or its taxable part, which according to the valuation law at the time of the assessment (§ 16 para. 1, § 17 para. 3, § 18 para. 3) for the tax object (2) (3) In the cases of Section 10 (2), the calculation of the tax measurement amount shall be based on the sum of the two unit values determined in accordance with Section 92 of the Evaluation Act. Unofficial table of contents

Section 14 Tax measurement number for agricultural and forestry holdings

For farms in agriculture and forestry, the number of taxes is 6 thousand. Unofficial table of contents

Section 15 Tax measure for land plots

(1) The number of taxes shall be 3.5 per thousand. (2) By way of derogation from paragraph 1, the number of taxes shall be:

1.

for single-family houses within the meaning of Article 75 (5) of the valuation law, with the exception of the housing property and the housing construction law, including the land subject to it, 2.6 of the thousand for the first 38.346.89 euro of the unit value, or of its taxable part and 3,5 thousand for the rest of the unit value or its taxable part;

2.

for two-family houses within the meaning of Section 75 (6) of the valuation law 3.1 of the Thousand.

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§ 16 Main assessment

(1) The tax measurement amounts are set at the main determining time (Article 21 (2) of the valuation law) in general (main assessment). (2) The amount of the amount of the tax determined at the main assessment shall be valid from the calendar year beginning two years after the main assessment date, subject to § § 17 and 20. This amount of the tax shall remain valid without prejudice to § § 17 and 20 to the date on which the amounts of the tax measurement of the next main assessment shall take effect. The period resulting from the first and second sentences is the main period of assessment. (3) If the period of determination (section 169 of the tax code) has already expired, the main assessment may be based on the circumstances of the the date of the main assessment shall be carried out at a later assessment date for which this period has not yet expired. Unofficial table of contents

§ 17 Neudisposition

(1) If an increase in value (Section 22 (1) of the Evaluation Act) or a continuation of the Artcontinuation or correction (Section 22 (2) of the Evaluation Act) is carried out, the amount of the tax measure shall be repaid at the time of the date of update. (2) The amount of the taxable amount shall be re-established even if it becomes known to the tax office that:

1.

Reasons which are not to be taken into account in the fixing procedure on the unit value shall result in a tax measure other than that fixed at the last assessment date, or

2.

the last apportionment is in error; § 176 of the Tax Code shall be applied accordingly; however, this shall apply only at the time of assessment of the relevant decision of a supreme court of the Federal Government prior to the announcement.

(3) The new assessment shall be based on the circumstances at the time of reassessment. New assessment date

1.

in the cases referred to in paragraph 1, the beginning of the calendar year on which the update is to be carried out;

2.

in the cases referred to in paragraph 2 (1), the beginning of the calendar year to which, for the first time, a different amount of the tax is paid. Section 16 (3) shall apply accordingly;

3.

in the cases referred to in paragraph 2 (2), the beginning of the calendar year in which the error is known to the tax office, but, in the event of an increase in the amount of the tax measure, at the earliest the beginning of the calendar year in which the tax assessment certificate is issued.

(4) When the conditions for a reassessment during the period between the main assessment date and the date on which the tax measurement amounts are effective (Section 16 (2)) are met, the new assessment shall be made at the date of the To make the measurement of taxes more effective. Unofficial table of contents

§ 18 Post-assessment

(1) If a post-determination (Section 23 (1) of the valuation law) is carried out, the amount of the tax measure shall be fixed at the post-determination date (after-assessment). (2) The amount of the tax measure shall also be fixed retrospectionally, even if: if the reason for the exemption of the tax object falls away from the property tax, the unit value which is decisive for the calculation of the basic tax (§ 13 para. 1) is already established. (3) The reassessment shall be the conditions in the the date on which it is based. Post-assessment date

1.

in the cases referred to in paragraph 1, the beginning of the calendar year to which the unit value is subsequently established;

2.

in the cases referred to in paragraph 2, the beginning of the calendar year following the removal of the grounds for exemption. Section 16 (3) shall apply accordingly.

(4) When the conditions for a subsequent assessment during the period between the principal assessment date and the date on which the tax measurement amounts are effective (Section 16 (2)) are met, the subsequent assessment shall be made at the time of the To make the measurement of taxes more effective. Unofficial table of contents

§ 19 Display obligation

Any change in the use or ownership of a tax object exempted in whole or in part from the property tax shall be notified to the person who, according to § 10, is considered to be a tax debtor. The notification shall be refunded within three months of the date on which the change is made to the tax office responsible for setting the amount of the tax. Unofficial table of contents

Section 20 Repeal of the amount of the tax measure

(1) The amount of the taxable amount shall be repealed,

1.

if the unit value is repealed, or

2.

if it becomes known to the tax office that:

a)

a reason for exemption for the whole of the tax object; or

b)

the amount of the taxable amount has been incorrectly fixed.

(2) The amount of the taxable amount shall be repealed

1.

in the cases referred to in paragraph 1 (1), with effect from the date of withdrawal (Section 24 (2) of the Evaluation Act);

2.

in the cases referred to in paragraph 1 (2) (a), with effect from the beginning of the calendar year following the entry of the ground of liberation. Section 16 (3) shall apply accordingly;

3.

in the cases referred to in paragraph 1 (2) (b), with effect from the beginning of the calendar year, in which the error is known to the tax office.

(3) In the event of a waiver during the period between the principal assessment date and the date on which the tax amounts are effective (Section 16 (2)), the repeal shall be the date of the effective date of the date of effect of the Tax measurement amounts are made. Unofficial table of contents

Section 21 Amendment of tax measures

The modesty of the reassessment or the reassessment of taxes on taxes may be granted even before the relevant date of assessment. They shall be amended or repealed if, up to that date, there are changes which result in a different fixing. Unofficial table of contents

Section 22 Dismantling of the amount of the tax measure

(1) Subject to Section 24, the amount of the taxable amount shall be divided into the shares of the individual municipalities (dismembering units), subject to § 24. The following shall apply to the cutting scale:

1.

In the case of agricultural and forestry holdings, the part of the amount of the taxable amount of the municipality in which the housing part or its most valuable part is situated shall be allocated to the part of the municipality. The part of the amount of the tax measured on the economic value shall be broken down in proportion to the size of the area of the land which is divided between the individual municipalities.

2.

In the case of basic pieces, the amount of the control measured is to be broken down in the ratio in which the area sizes which are incident on the individual municipalities are in relation to one another. If the breakdown by area size leads to an apparently unreasonable result, the tax office shall, at the request of a municipality, carry out the dismantling on the basis of the standard which has been used in accordance with the law of the previous year. This applies only as long as no substantial change in the actual situation occurs; in the case of a substantial change, it must be dismantled on a scale which takes better account of the actual situation.

(2) In the case of a congregation, a proportion of less than twenty-five euros shall be allocated to the congregation, and that proportion shall be allocated to the municipality as referred to in paragraph 1 of this Article. the largest part of the disintegration. Unofficial table of contents

§ 23 Decay date

(1) The calculation of the amount of the taxable amount shall be based on the conditions at the date of determination on which the unit value determining the amount of the taxable amount has been established. (2) The basis for the calculation of the amount of the tax is determined. Decommissioning, without continuing or retrospecting the unit value, shall be re-established according to the status of 1 January of the following year, if at least in the case of a municipality, the new share shall be more than one Tenths, but at least ten euros, deviate from their previous share. Unofficial table of contents

§ 24 Replacement of the disassembly by tax compensation

By means of a decree law, the Land Government can determine that, for reasons of simplification, tax compensation takes place in the case of agricultural and forestry holdings which extend over several municipalities. In the case of tax compensation, the total amount of the taxable amount is allocated to the municipality in which the most valuable part of the tax object is located (parish); the other municipalities are involved in the tax revenue of the congregation. The participation is to lead to the result that would result in a disassembly.

Section III
Determination and payment of the property tax

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Section 25 Setting of the Hebesatz

(1) The municipality shall determine the percentage of the amount of the taxable amount or the proportion of the deeds to be taxed (Hebesatz). (2) The Hebesatz shall be for one or more calendar years, but not more than the principal period of assessment of the (3) The decision to fix or amend the Hebesatz shall be taken up to 30 June of a calendar year with effect from the beginning of this calendar year. After that date, the decision on the fixing of the lifting set may be taken if the Hebesatz does not exceed the amount of the final fixing. (4) The Hebesatz must be uniform in each case

1.

for agricultural and forestry holdings situated in a municipality;

2.

for the land located in a community.

If the territory of the municipalities is changed, the Land Government or the body designated by it may, for the parts of the area affected by the amendment, allow different lifting rates for a certain period of time. Unofficial table of contents

Section 26 Coupling rules and court records

The ratio between the rates of the basic tax on agricultural and forestry holdings, the land tax on land and the trade tax, which must not exceed the maximum rates, and the extent to which the rates are to be exceeded. may be admitted with the approval of the municipal regulatory authority, subject to a state-of-law regulation. Unofficial table of contents

Section 27 Setting of the property tax

(1) The basic tax shall be fixed for the calendar year. If the raising rate is fixed for more than one calendar year, the basic tax to be collected annually may also be fixed for the individual calendar years of this period. (2) If the Hebesatz is amended (Article 25 (3)), the determination shall be made in accordance with (3) For those tax debtors who have to pay the same property tax for the calendar year as in the previous year, the property tax may be fixed by public notice. The same legal effects shall apply to the tax debtors with the date of the public notice, as if they had received a written tax notice on that date. Unofficial table of contents

§ 28 Due date

(1) The basic tax is due for one quarter of its annual amount on 15 February, 15 May, 15 August and 15 November. (2) The municipalities may decide that small amounts are due as follows:

1.

on 15 August, the annual amount of which shall not exceed 15 euro;

2.

on 15 February and 15 August, one half of the annual amount of the annual amount, if this amount does not exceed 30 euro.

(3) At the request of the tax debtor, the property tax may be paid in an annual amount by way of derogation from paragraph 1 or 2, no. 2, on 1 July. The application must be made no later than 30 September of the previous calendar year. The payment method requested shall remain relevant until its amendment is requested and the amendment must be requested no later than 30 September of the preceding year. Unofficial table of contents

§ 29 Advance payments

Until the date of the announcement of a new tax rate, the debtor has to pay advance payments on the basis of the last annual tax fixed on the date of maturity. Unofficial table of contents

Section 30 Accounting of advance payments

(1) If the sum of the advance payments which were to be paid up to the announcement of the new tax rate (§ 29) is less than the tax which results from the announced tax decision for the preceding days of maturity (§ 28), the amount of the advance payments shall be less than the amount of the tax due. the difference shall be paid within one month of the notification of the tax. The obligation to pay back advance payments in advance remains unaffected. (2) Is the sum of the advances paid up to the date of the announcement of the new tax rate greater than the amount of the tax paid after the date of publication of the new tax rate. (3) The provisions of paragraphs 1 and 2 shall apply mutatis-nly if the amount of the tax notice for the preceding days of maturity is notified. (3) The amount of the tax is calculated on the basis of the The tax notice is cancelled or amended. Unofficial table of contents

Section 31 Follow-up of the tax

If the tax debtor had to pay no advance payments in accordance with § 29 until the announcement of the annual tax, he has the tax, which follows the announced tax decision for the previous days of maturity (§ 28), within a Month after notification of the tax notice.

Section IV
Remission of the property tax

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Section 32 Erlaß für Kulturgut und Grünanlagen

(1) The basic tax is to be adopted

1.

for the property or parts of the property, the preservation of which is in the public interest because of its importance for art, history, science or nature conservation, if the income obtained and the other benefits (gross profit) are usually are below the annual cost. In the case of parks and gardens of historical value, the remission shall be subject to the further condition that they are made available to the public in the extent to which it is reasonably required;

2.

for public green spaces, play and sports grounds, where the annual cost is usually higher than the gross profit.

(2) Is the gross profit for land property in whose buildings objects of scientific, artistic or historical significance, in particular collections or libraries, are made available for the purpose of research or popular education, by the use for the purposes mentioned shall be reduced in the long term, such as the basic tax on the rate of movement in order to reduce the amount of the gross profit. This shall only apply if the scientific, artistic or historical significance of the objects housed is recognized by the State Government or the body commissioned by it. Unofficial table of contents

§ 33 Decree due to substantial reduction in earnings

(1) If the normal gross profit of the tax object is reduced by more than 50 per cent in the case of holdings in the agriculture and forestry sector and in the case of built-up land, and if the tax debtor does not have to represent the reduction of the gross profit, the A basic tax of 25 per cent was issued. If the reduction of the normal gross profit is 100 per cent, the basic tax of 50 per cent is to be issued. In the case of holdings in the agricultural and forestry sector and in the case of buildings which have been used for their own commercial use, the decree is only granted if the collection of the property tax is not cheap, in accordance with the economic conditions of the holding. Normal gross yield is

1.

in the case of holdings in the agricultural and forestry sector, the gross profit which would be achievable in a Community and sustainable way in accordance with the conditions at the beginning of the period of the establishment of the establishment period;

2.

in the case of built-up land, the usual annual gross rent estimated according to the conditions at the beginning of the period of the establishment.

(2) In the case of buildings which are used for their own commercial use, the reduction in the exploitation of the land is considered as a reduction of the normal gross profit. (3) The economic part of an operation of the agriculture and forestry sector only covers the forestry sector. (4) If only part of the property is used for its own commercial use, then the reduction in yield shall be determined according to the extent to which the damage which has occurred would reduce the yield value of the forestry use in the case of a value update. the reduction in yield for this part as referred to in paragraph 2 shall be applied to the rest of the Paragraph 1 shall be determined. Where the economic part of an operation of agriculture and forestry covers only part of the forestry use, the reduction in yield for that part in accordance with paragraph 3 shall be determined for the remaining part of the operation referred to in paragraph 1. In the cases referred to in the first and second sentences, a single percentage of the reduction in yield for the whole of the tax object shall be based on the share of the individual parts of the unit value of the land or on the value of the economic part of the holding of the country, and (5) A reduction in yield is not a reason why it can be taken into account for the period of delivery by means of a continuation of the unit value or if the application had to be updated at the right time may be taken into account. Unofficial table of contents

§ 34 Procedure

(1) The remission shall be issued at the end of each calendar year for the property tax fixed for the calendar year (period of the first year). The decision on the decree is decisive for the circumstances of the period of the grant. (2) The remission shall be granted only upon request. The application shall be made up to 31 March following the period of the grant. (3) In the cases of § 32, no annual repetition of the application shall be required. The debtor is obliged to notify a change in the relevant circumstances of the municipality within three months of the entry of the change.

Section V
Transitional and final provisions

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§ 35

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Section 36 Tax relief for war-abused war damage

(1) The assessment of the taxable amounts for the property of such war damaged persons, who, for the purpose of acquiring or strengthening their property, obtain a capital settlement under the Federal Supply Act as amended by the Notice of 22 January 1982 (BGBl. 21), as last amended by the Regulation of 15 June 1999 (BGBl I). 1328), the unit value which is reduced in order to obtain the capital is to be taken into account. The benefit is granted only as long as the pension costs are reduced in the statutory amount due to the capital settlement. (2) The tax relief referred to in paragraph 1 is also available for a property of a non-profit housing or housing. If the following conditions are met, settlement companies shall be granted:

1.

For the allocation of the land, the war damaged must have paid the capital settlement to the housing or settlement enterprise.

2.

He must either have entered into a lease with the company in such a way that he resides for rent until the property is acquired by him on the property or his rights as a lessee must be provided by the rental contract in such a way that the rental contract is that the rental ratio is almost equal to the property acquisition.

3.

It must be ensured that the tax relief is fully benefiting from the war damage.

(3) In situations where the conditions set out in paragraph 1 or 2 of this paragraph are fulfilled in the case of a deceased wartime spouse at the time of his death and his widow has inherited the land in whole or in part, the widow shall also be granted the tax relief, when she lives in the property. If the widow is married again, the tax relief will fall away. Unofficial table of contents

Section 37 Special provisions for the main assessment in 1974

1. On 1 January 1974 a main assessment of the basic taxable amounts shall take place (main assessment 1974) * (2) The main assessment in 1974 shall apply with effect from the calendar year beginning on 1 January 1974. The beginning of this calendar year is the main assessment date. (3) At the main assessment in 1974, Article 1 of the Evaluation Amendment Act 1971 is valid on 27 July 1971 (Bundesgesetzbl. 1157). (4) (omitted) Unofficial table of contents

§ 38 Application of the law

This version of the law applies for the first time to the basic tax of the calendar year 2008. Unofficial table of contents

§ 39

(dropped)

Section VI
Tax on property tax in the territory referred to in Article 3 of the agreement from the calendar year 1991

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Section 40 Land and forestry assets

Instead of the holdings of agriculture and forestry within the meaning of § 2, the assets combined to form a unit of use shall enter into force within the meaning of Section 125 (3) of the Evaluation Act. The debtor of the property tax is notwithstanding § 10 of the users of the agricultural and forestry assets (Section 125 (2) of the Evaluation Act). Several users of the assets are total debtors. Unofficial table of contents

Section 41 Measurement of the property tax for land according to the unit value

If a unit value of 1935, which is decisive at the time of the assessment of the property tax, is established or established (Section 132 of the valuation law), in the case of the determination of the amount of the tax measure, the tax measurement figures shall apply by way of derogation from § 15 of the valuation law. § § 29 to 33 of the Basic Tax Order Ordinance of 1 July 1937 (RGBl. 733). The reduced tax rates for single-family houses do not apply to home ownership and the housing rights of housing, including the property that is burdened with it. Unofficial table of contents

Section 42 Measurement of the property tax for residential properties and single-family homes according to the replacement basis

(1) In the case of rented accommodation and single-family houses, for which a unit value of 1935, which is applicable at the time of the assessment of the property tax, is not established or established (Section 132 of the Evaluation Act), the annual amount of the Basic tax according to the living area and in case of other use according to the useful area (replacement basis). (2) With a raising rate of 300 of the hundred for land, the annual amount of the property tax for the plot of land is

a)

for apartments, which are equipped with bathroom, indoor toilet and accumulator heating, 1 euro per sqm living area,

b)

for other living quarters of 75 cents per square metre of living space,

c)

Per parking space for passenger cars in a Garage5 Euro.

For rooms other than residential purposes, the annual amount per square metre shall be used as the basis for the accommodation on the property. (3) If the raising rate is fixed, increase or decrease, by way of derogation from paragraph 2, the annual amounts referred to in paragraph 2 in the ratio in which the fixed raising rate for land is set at the rate of 300 of the hundred. The resulting annual amount per square metre of living space or floor space shall be rounded down to full cents. (4) The tax debtor is the person to whom the building would be attributed in the event of a determination of the unit value in accordance with § 10. This is true even if the ground and ground belongs to another. Unofficial table of contents

Section 43 Tax exemption for newly created apartments

(1) For land with newly created dwellings, which have been completed after 31 December 1980 and before 1 January 1992, or are ready for use, the following shall apply:

1.

Land with flats which have been completed before 1 January 1990 shall remain tax-free for the part not yet expired of a ten-year exemption period commencing on 1 January of the calendar year following the year of the the reference skill of the building follows;

2.

Land with apartments, which have been completed in the calendar year 1990, shall be exempt from tax until 31 December 2000;

3.

Land with flats, which will be ready for reference in the calendar year 1991, shall be exempt from tax until 31 December 2001.

This shall also apply where no tax exemption has been granted before 1 January 1991. (2) In the case of a plot of land only partially tax-free housing within the meaning of paragraph 1, the following shall apply:

1.

If the basic tax is calculated according to the unit value (§ 41), the amount of the taxable amount for the exemption period resulting from the first paragraph shall be determined only in accordance with the part of the relevant unit value, the one on the taxable flats and rooms. including associated ground and soil. The taxable part of the unit value is determined in the control measurement procedure.

2.

If the substitute base of the residential or commercial area is decisive (§ 42), the residential area of the liberated flats shall not be taken into account for the duration of the exemption period laid down in paragraph 1, if the provisions of Section 42 are applied.

(3) An apartment is the same as an extension or rebuilding which is used to enlarge or improve apartments. The prerequisite is that the building measures have led to a continuation of value or lead to a continuation of value. Unofficial table of contents

Section 44 Tax declaration

(1) To the extent that the property tax is to be calculated on the basis of the living or working area, the tax debtor has to make a tax declaration in accordance with officially prescribed form, in which he calculates the property tax according to § 42 himself (tax declaration). (2) The The tax debtor shall use the calculation of the basic tax on the basis of the raising rate which the municipality has made known up to the beginning of the calendar year for which the property tax is levied. Otherwise, it shall calculate the basic tax in accordance with the Hebesatz of the previous year; for the calendar year 1991, a lifting rate of 300 of the hundred shall apply to that extent. (3) The tax declaration shall be valid for each calendar year in accordance with the conditions at the beginning of the calendar year. on the due date for which the basic tax for the calendar year pursuant to § 28 is due for the first time. § 28 shall apply mutagentily to the payment of the property tax. Unofficial table of contents

Section 45 Maturity of small amounts

If, before 1 January 1991, the Council of the municipality or municipality has approved, for smaller amounts, a payment which is different from Article 28 (2) and (3), the scheme shall remain in force until it is repealed. Unofficial table of contents

Section 46 Jurisdiction of the municipalities

The establishment and collection of the basic tax is up to the local authorities up to a different national legislation.