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

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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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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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.

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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fullscreen: Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 (Public Domain) Access restriction There is no access restriction for this record. Copyright Public Domain Mark 1.0. You can find more information here.

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