Current issue: 54(3)

Under compilation: 54(4)

Impact factor 1.683
5-year impact factor 1.950
Silva Fennica 1926-1997
Acta Forestalia Fennica

Articles containing the keyword 'unit value'.

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.
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:

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