Land Tax Act 1955.
Resource information
Resource Language
ISBN / Resource ID
LEX-FAOC150644
License of the resource
Copyright details
© FAO. FAO is committed to making its content freely available and encourages the use, reproduction and dissemination of the text, multimedia and data presented. Except where otherwise indicated, content may be copied, printed and downloaded for private study, research and teaching purposes, and for use in non-commercial products or services, provided that appropriate acknowledgement of FAO as the source and copyright holder is given and that FAO's endorsement of users' views, products or services is not stated or implied in any way.
The present Act lays down provisions relating to the taxation of land in Austria. Article 1 establishes that domestic real property is subject to property tax. Domestic real property is, inter alia, agricultural and forestry land and agricultural and forestry enterprises. Article 2 lists cases for which no land tax has to be paid. The text consists of 33 articles divided into 4 Parts as follows: Tax obligation (I); Calculation of land tax (II); Payment of land tax (III); Final and transitional provisions (IV).
Implements: Property Valuation Act. (2016)