!!!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.


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