Property in tax law

In tax law, a distinction must first be made between developed and undeveloped land. In addition, the BewG provides for further differentiations. Land and its use are directly and indirectly influenced by taxation. The acquisition of land is subject to real estate transfer tax (real estate transfer tax).
Land is subject to property tax at the unit value, taking into account the municipal tax rates. They are subject to inheritance tax and gift tax with their demand values. The renting and leasing of real estate represents a special type of income in the Income Tax Act (income from renting and leasing). As far as they belong to the business assets, they are included in the fixed assets.

Developed land is eligible for depreciation (depreciation). For the Tax balance special accounting rules apply. Agricultural and forestry property, industrial property and private property (real estate) are part of real estate. The procurement of housing is carried out by the Home Ownership promoted. Income from real estate represents a primary type of income under treaty law.

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