Federal Real Estate Tax Act. Country/Territory Germany Document type Legislation Date 1973 (2008) Source FAO, FAOLEX Original source Bundesgesetzblatt, Part I, No. 66, 11 August 1973, pp. 965-972. Subject Land & soil Keyword Land tenure Cadastre/land registration Tax/levy Geographical area Alps, Europe, Europe and Central Asia, European Union Countries, North Sea, North-East Atlantic, Western Europe Abstract The present Act lays down provisions relating to the determination, levying and payment of property tax. The text consists of 46 articles divided into 6 Parts as follows: Tax liability (I); Calculation of land lax (II); Determination and payment of land tax (III); Remission of land tax (IV); Transitional and final provisions (V); Land tax under article 3 of the German Unification Treaty (VI). Full text German Website www.bmj.de; www.bgbl.de