Karl Abetz 
Derivation of the taxation value of forest in the Federal Republic of Germany
Abetz K. (1954). Derivation of the taxation value of forest in the Federal Republic of Germany. Acta Forestalia Fennica vol. 61 no. 25 article id 7438. https://doi.org/10.14214/aff.7438
Abstract
In the year 1925 harmonization of the forest taxation practices took place in the Federal Republic of Germany. The values are checked and renewed every six year, excluding the time of war. This unit value is a basis for many taxes and other payments, e.g. in cases of succession.
The article describes the ways the unit values have been historically calculated and the current practices. Also the forest inventory practices are discussed.
Keywords
inventory;
taxation;
Germany;
unit value
Published in 1954
Views 1985
Available at https://doi.org/10.14214/aff.7438 | Download PDF
