!!!Grundsteuer

Real Property Tax, pure  Municipal Taxes and Charges, on  Real 
Property (agricultural and forest property, land and buildings, lands 
in company use). Exempt from the tax is public land or property owned 
by charitable organisations. Depending on the  Einheitswert (assessed 
value), the tax offices determine the basis of assessment, which is 
then notified to the municipalities; with the help of an assessment 
rate the municipal authorities determine the amount payable and levy 
the tax, which is paid quarterly.


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