Replacing the combined Tax on Land and Buildings with a simplified Land Value Tax in the Federal Republic of Germany : Zamenjava kombiniranega davka na zemljišče in stavbe z enostavnim davkom na vrednost zemljišča v Zvezni Republiki Nemčiji

Abstract

In early 2004, the finance ministers of Bavaria and Rhineland-Palatinate put forward a new model for assessing land tax. The model envisages the abolition of the current Land Tax A (tax on agricultural and forestry enterprises); Land Tax B (developed/ developable real estate) is in future to comprise a flatrate tax on the buildings and a more up-to-date and realistic taxation of the land value based on the standard land value. Nevertheless, the question still remains: Why not go one step further and replace this ‘combined tax on land and buildings’ with a simple ‘land value tax’?

Keywords

• land tax
• land value tax
• standard land value
• assessed value of property
• land tax assessment basis
• land tax rating
• davek na nepremičnine
• davek na vrednost zemljišča
• obdavčljiva vrednost nepremičnine
• davčna osnova davka na nepremičnine
• odmera davka na nepremičnine