Land Tax Act 1955.
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LEX-FAOC150644
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The present Act lays down provisions relating to the taxation of land in Austria. Article 1 establishes that domestic real property is subject to property tax. Domestic real property is, inter alia, agricultural and forestry land and agricultural and forestry enterprises. Article 2 lists cases for which no land tax has to be paid. The text consists of 33 articles divided into 4 Parts as follows: Tax obligation (I); Calculation of land tax (II); Payment of land tax (III); Final and transitional provisions (IV).
Implements: Property Valuation Act. (2016)
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