unbekannter Gast

Einheitswert#

Einheitswert (assessed value) is fixed by the fiscal authorities for certain economic entities (companies, real estate) as a tax assessment basis (land value tax, Real Property Tax, inheritance tax, capital transfer tax; and until 1993 for net worth tax).

Literature#

W. Doralt and H. G. Ruppe, Grundriss des oesterreichischen Steuerrechts, vol. 2, 1988.