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Replacing a combined tax on land and buildings’ with a simplified land value tax’ in the federal republic of Germany

    Erich Weiss Affiliation

Abstract

In early 2004 the finance ministers of Bavaria and Rhineland‐Palatinate put forward a new model for assessing land tax. The model envisages the abolition of the current Land Tax A (tax on agricultural and forestry enterprises); Land Tax B (developed/developable real estate) is in future to comprise a flat‐rate tax on the buildings and a more up‐to‐date and realistic taxation of the land value based on the standard land value. Nevertheless, the question still remains: Why not go one step further and replace this ‘combined tax on land and buildings’ with a simple ‘land value tax'?


First Published Online: 18 Oct 2010

Keyword : Land tax, Land value tax, Standard land value, Assessed value of property, Land tax assessment basis, Land tax rating

How to Cite
Weiss, E. (2004). Replacing a combined tax on land and buildings’ with a simplified land value tax’ in the federal republic of Germany. International Journal of Strategic Property Management, 8(4), 241-245. https://doi.org/10.3846/1648715X.2004.9637521
Published in Issue
Dec 31, 2004
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