Federal Real Estate Tax Act. País/Territorio Alemania Tipo de documento Legislación Fecha 1973 (2008) Fuente FAO, FAOLEX Fuente original Bundesgesetzblatt, Part I, No. 66, 11 August 1973, pp. 965-972. Materia Tierra y suelos Palabra clave Tenencia de tierras Catastro/registración de tierras Tasa/impuesto Área geográphica Alpes, Europa, Europa y Central Asia, Países de la Unión Europea, Mar del Norte, Atlántico Nordeste, Europa Occidental Resumen 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). Texto completo Alemán Página web www.bmj.de; www.bgbl.de