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Silva Fennica 1926-1997
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Acta Forestalia Fennica
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Acta Forestalia Fennica vol. 61 no. 25 | 1954

Category: Article

article id 7438, category Article
Karl Abetz. (1954). Die Herleitung des Steuerwerts des Waldes in der Deutschen Bundesrepublik. Acta Forestalia Fennica vol. 61 no. 25 article id 7438. https://doi.org/10.14214/aff.7438
English title: Derivation of the taxation value of forest in the Federal Republic of Germany.
Original keywords: Steuerwert; Einheitswert; Deutschland
English keywords: taxation; unit value; inventory; Germany

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.    

  • Abetz, ORCID ID:E-mail:
article id 7437, category Article
Kustaa Kallio. (1954). Asutustoiminnassa muodostettujen viljelystilojen metsämaa-alojen suuruussuhteista. Acta Forestalia Fennica vol. 61 no. 25 article id 7437. https://doi.org/10.14214/aff.7437
  • Kallio, ORCID ID:E-mail:

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