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Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 (Public Domain)

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Bibliographic data

fullscreen: Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 (Public Domain)

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There is no access restriction for this record.

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Public Domain Mark 1.0. You can find more information here.

Monograph

Title:
Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 : überreicht von der Stadt Berlin
Parallelsachtitel:
Report on the Municipal Administration and industries of the city of Berlin
Publication:
Berlin: H. S. Hermann, 1905
Language:
English
German
Scope:
105 Seiten
Berlin:
B 807 Recht. Justiz: Einzelne Rechtsgebiete
DDC Group:
340 Recht
URN:
urn:nbn:de:kobv:109-1-15474047
Location:
Zentral- und Landesbibliothek Berlin
Shelfmark:
B 807 Steu 39
Copyright:
Public Domain
Accessibility:
Free Access

Chapter

Title:
The Berlin Rates on Landed Property in their Connection with the Reform of Government-Taxes enacted 1891/93

Chapter

Title:
Appendix II.

Contents

Table of contents

  • Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 (Public Domain)
  • Title page
  • Kön. Pr. Ministerium des Innern. Bibliothek
  • Contents
  • Die städtischen Abgaben vom Grundbesitz mit Rücksicht auf die staatliche Steuerreform von 1891/93
  • Preface
  • I. Die Hauptgrundsätze für die Veranlagung der Gebäude- und Grundsteuer seitens des Staates
  • II. u. III. Die neuere Entwickelung der Gebäude- und Grundsteuer zu einer kommunalen Grundsteuer aus Anlaß der Reform der Einkommensteuer des Staates
  • IV.
  • V.
  • Anhang I.
  • Anhang II.
  • The Berlin Rates on Landed Property in their Connection with the Reform of Government-Taxes enacted 1891/93
  • Preface
  • I. The leading principles of the house- and ground-taxes as assessed by government
  • II. & III. The recent development of the house- and ground-taxes into a local ground-tax in consequence of the reform of the government income-tax
  • IV.
  • V.
  • Appendix I.
  • Appendix II.
  • Beziehungen der Stadt zu den verschiedenen Betriebseinrichtungen
  • Relations of the city of Berlin to the different public industries
  • [Tabellen. (Tables)]
  • 1. Gaswerke. Gas-Works
  • 2. Wasserwerke. Water-Works
  • 3. Kanalisation und Rieselfelder. Drainage and Fields (irrigated with sewage)
  • 4. Vieh- und Schlachthof, einschließlich Fleischbeschau. Stock-yard and Slaughter-house (together with Inspection of the Shambles)
  • 5. Markthallen. Market-Halls
  • 6. Straßenbahngesellschaften. Tramway-Companies
  • 7. Berliner Elektrizitätswerke. Berlin Electric Works
  • ColorChart

Full text

In conformity with §§ 13, 18, 69, 70 and 82 of the Local Taxation 
Law of July 14. 1893, and with the consent of the Common Council the 
following tax-regulation is issued: } 
N 
Every change of hands (except by immediate succession) with 
regard to any real estate, or part of the same, situated within the town- 
ship, is subject to a rate of 1 % of the value of the sold estate. 
When lots not built upon change hands, the rate rises to double 
the amount (29). Lots will be considered as not being built upon even 
in case sheds, shanties and similar constructions for provisory use, Of 
serving any other provisory purposes, be erected on them. 
Court-yards and gardens attached to premises built upon are 
subject to the rate of 2 0/ as far as their size and situation show them 
to be available for building purposes. 
When real estates are exchanged, each acquisition of property 
will be taxed separately. 
§ 2. 
For estimating the value, the ‘common value’ of the object at 
the time of the change of hands forms the standard. ; 
In no case a lower value shall be taxed than the price agreed 
upon by the seller and the purchaser, inclusive of the charges and 
burdens which the purchaser may take upon himself, and to which 
must be added anv usufruct reserved. 
3. 
Besides the rate mentioned in § 1 (‘sale-tax’, Umsalzstener) an 
increment-taxX’ ( Wertsuwachsstener) is levied whenever the presen 
purchase-money, or the ‘common value’, of the real estate exceeds 
by more than 10 9, the price paid at the former change of hands. in- 
clusive of the additions provided for in § 5. 
For calculating these additions it does not matter whether that 
former change of hands took place before or after this regulation had 
heen put into force. 
15
	        

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Berichte Aus Anlass Des Besuches Der Englischen Kommission Zum Zweck Des Studiums Städtischer Einrichtungen Im Auslande Im Juni 1905. H. S. Hermann, 1905.
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