https://www.fao.org/faolex/results/details/en/c/LEX-FAOC150643

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German

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LEX-FAOC150643

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The present Act is a piece of basic legislation for the assessment of property both movable and immovable in Austria. The First Part of the Act (arts. 2-17) is applicable to charges regulated by federal law, as well as contributions regulated by federal law to public corporations and to Funds.The provisions of the Second Part of the present Federal Act(arts. 18 and 79) apply to property tax and stamp duties and legal fees; the first section of the second part (§§ 19 to 68) applies in accordance with detailed rules by the eligible laws to property tax, business tax, inheritance tax, real estate transfer tax and to contributions according to the House Reconstruction Act. The text consists of 87 articles divided into 3 Parts as follows: General valuation provisions (I); Special valuation provisions (II); Other provisions (III).

Implemented by: Land Tax Act 1955. (2010)
Implemented by: Land Valuation Ordinance. (2015-12-21)

Legislation