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Land Tax Act 1955.

Country/Territory
Austria
Document type
Legislation
Date
1955 (2010)
Source
FAO, FAOLEX
Original source
Bundesgesetzblatt für die Republik Österreich, Text No. 148, 29 July 1955, pp. 715-722.
Long title
Federal Act on land tax.
Subject
Land & soil
Keyword
Land tenure Land valuation Tax/levy Ownership Agricultural land
Geographical area
Alps, Europe, Europe and Central Asia, European Union Countries, Western Europe
Abstract

The present Act lays down provisions relating to the taxation of land in Austria. Article 1 establishes that domestic real property is subject to property tax. Domestic real property is, inter alia, agricultural and forestry land and agricultural and forestry enterprises. Article 2 lists cases for which no land tax has to be paid. The text consists of 33 articles divided into 4 Parts as follows: Tax obligation (I); Calculation of land tax (II); Payment of land tax (III); Final and transitional provisions (IV).

Full text
German
Website
www.ris.bka.gv.at

References - Legislation

Implements

Property Valuation Act.

Legislation | Austria | 1955 (2016)

Keyword: Land tenure, Land valuation, Tax/levy, Ownership, Agricultural land

Source: FAO, FAOLEX