!!!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. %%language [Back to the Austrian Version|AEIOU/Einheitswert|class='wikipage austrian'] %% [{FreezeArticle author='AEIOU' template='Lexikon_1995_englisch'}] [{ALLOW view All}][{ALLOW comment All}][{ALLOW edit FreezeAdmin}]