Grundsteuer Festsetzung
Brandenburg
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99102012002000
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Typ 2/3
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Begriffe im Kontext
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In Germany, property tax is a tax on property, but also on heritable building rights to land and its development (substance tax). The legal basis for property tax is the Property Tax Act (GrStG). An individual levy rate per municipality is applied to the unit value determined by the tax authority after the property tax measurement amount has been determined. By applying different levy rates, the property tax burden is different in different municipalities despite the same unit values. Property tax is one of the oldest known types of tax