Inventory taxes / property taxes

Bei den Bestandsteuern knüpft die Bemessungsgrundlage an den Vermögensbestand an. Dabei wird die potenzielle Ertragskraft des ruhenden Vermögens besteuert. Zu den Bestandsteuern zählen die Vermögensteuer, die Business capital tax, die Grundsteuer und die Inheritance tax. Bestandsteuern zählen zur Gruppe der direkten Steuern.

In contrast to profit taxes, with inventory taxes the amount of the tax burden does not depend on the current profit situation. Inventory taxes are payable even in a loss situation. In the past, this has often led to liquidity problems and considerable interference with the assets.

After the business capital tax was abolished and the wealth tax suspended, these problems faded into the background. As a rule, inheritance tax as an extraordinary inventory tax is relevant for transfers of assets due to death or in connection with gifts (gift tax).

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