Land Library
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This paper deals with the fiscally neutral transferability of profits from land sales according to § 6b EStG and its possible effect on the price for agricultural land. From the point of view of the single farm this tax norm has an excellent effect.
The aim of the study presented in this article is to identify existing conflicts of land use and ownership in the 'Landwirtschaftszone', together with the problems arising therefore. This paper discusses determinants of farmland prices in Canton Zurich.
The present Law lays down provisions relating to the right of wood and pasture exploitation in the Region of Carinthia.
The present Act introduces some amendments to the Land Transaction Act (LGBl. No. 61/1993). The amendments concern articles 1, 3, 7 and 11 on Acquisition of land by foreigners, as well as article 24 dealing with the succession by death in land property.