32. Fachtagung der Vermessungsverwaltungen, Trient 2015

Transkript

1 32. Fachtagung der Vermessungsverwaltungen, Trient 2015 Taxation of immovable property Dipl.-Ing. Hubert Plainer

2 Content Definitions Legal principles Taxation of immovable properties Non built-up areas Built-up areas Examples Legal difficulties Future aspects Taxation of immovable property Dipl.-Ing. Hubert Plainer Seite 2

3 Definitions and legal principles Legal framework Law of valuation of properties (1955 BewG) Law of property tax (1955 GstG) The law of valuation of properties differs the following asset categories ( 18): Agriculture and forestry property (ca assets) Immovable property ( assets) Business assets others Taxation of immovable property Dipl.-Ing. Hubert Plainer Seite 3

4 Definitions and legal principles For the rating the general value or the current market price is the price in business transactions Valuation ist done in economical units (such as farms, forest enterprises, industrial enterprises) and is called assessed land value Taxation of immovable property Dipl.-Ing. Hubert Plainer Seite 4

5 Definitions and legal principles This assessed land value is basis for Taxation (taxation of properties, land purchase tax, income tax) Fees (court fees, fees for inscription in landregister) Tolls (toll for agricultural and forestral enterprises) Calculation of the basis for the financial contribution for (agriculture) social security Chamber of agriculture Family assistance payment Taxation of immovable property Dipl.-Ing. Hubert Plainer Seite 5

6 Definitions and legal principles The assessed land values are calculated at the general financial declaration This should happen every 9 th year or periodical update or declaration of the new foundation of an economical unit The last financial declaration of immovable property happened in 1983 with the values of 1973 and an addition of 35 % The assessed land values are declared by the finance authority by issuring a property-tax-order property tax has to be paid to the municipal office Taxation of immovable property Dipl.-Ing. Hubert Plainer Seite 6

7 Taxation of immovable property Valuation of parcels (without buildings) The general value (data on purchasing prices, 1973) This data is unpublished (internal updates by finance authority) this values are the adjusted selling prices from 1973 ( pro m²) Basic principles of the cadastre: dimension, position and shape of the parcel ( reduction) Value of the nearby parcels is taken in consideration (neighbours pay similar tax) Taxation of immovable property Dipl.-Ing. Hubert Plainer Seite 7

8 Taxation of immovable property Valuation of parcels (with buildings) Amount of land value and value of the building Land value Value of the building in consideration are taken the arcitecture and configuration / facilities of the building reduction for age of the building Taxation of immovable property Dipl.-Ing. Hubert Plainer Seite 8

9 Taxation of immovable property Valuation of parcels (with buildings) reduction for different earning potential Buildings with restricted rent (by law) 60% - 25% single family houses 30% castles, monasteries 50% all other parcels with buildings 25% Further reductions size/configuration of the built-up area 4% -20% areas with building development Taxation of immovable property Dipl.-Ing. Hubert Plainer Seite 9

10 Examples (in german) (1) Berechnung der Grundsteuer an 2 Beispielen Unbebautes Grundstück 500 m² groß Gemeiner Wert aus der Kaufpreissammlung 1973: 13 je m² (500 x 13) + 35% (Zuschlag HF 1983 [AbgÄG]) Um 25%kürzen (Flächenkürzung) Bodenwert Bodenwert ist zugleich Einheitswert Taxation of immovable property Dipl.-Ing. Hubert Plainer Seite 10

11 Examples (in german) (2) Berechnung der Grundsteuer an 2 Beispielen Bebautes Grundstück 500 m² groß Raum Kubatur in m³ Bauklasse Durchschn. wert /m³ Zu- und Abschläge in % Ergebnis Keller Keller mit guter Ausführung 18, ,32 Keller Keller sehr einfache Ausfertigung 10, ,09 Garage Nebengebäude 14, ,46 EG Massivgebäude mit guter Ausführung 36, ,97 OG Holzgebäude mit guter Ausführung 21, ,99 Gebäudewert 24677,83 Taxation of immovable property Dipl.-Ing. Hubert Plainer Seite 11

12 Examples (in german) (3) Berechnung des Einheitswertes Bodenwert Gebäudewert Summe Kürzung um 30% bei Einfamilienhäuser Abrunden +35% (AbgÄG 1982) Abrunden Erhöhter Einheitswert , , , Taxation of immovable property Dipl.-Ing. Hubert Plainer Seite 12

13 Examples (in german) (4) Ermittlung des Grundsteuermessbetrags und Quartalsweise Vorschreibung der Grundsteuer durch die Gemeinde: Erhöhter Einheitswert Steuermesszahl 0,05% Steuermesszahl 0,1% Steuermesszahl 0,2% Grundsteuermessbetrag Hebesatz 500% = Grundsteuer jährlich Quartalsweise Vorschreibung der Grundsteuer , ,90 46,03 230,15 57,54 Taxation of immovable property Dipl.-Ing. Hubert Plainer Seite 13

14 Legal difficulties and future aspects Legal difficulties Decisions of the highest court out-of-date assessed land value is not adequate for taxation The system is correct when the assessed land value is accurate and updated Future aspects Updating the assessed land value Introducing process of mass valuation Taxation of immovable property Dipl.-Ing. Hubert Plainer Seite 14