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

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Available at https://doi.org/10.14214/aff.7438 | Download PDF