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Articles containing the keyword 'unit value'

Category : Article

article id 7438, category Article

Karl Abetz. (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

Keywords: inventory; taxation; Germany; unit value

Abstract | View details | Full text in PDF | Author Info

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, E-mail: ka@mm.unknown

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Heikurainen L., (1982) Development of seedling stands on drained peatla.. Silva Fennica vol. 16 no. 3 article id 5163 (remove) | Edit comment

Ollinmaa P. J., (1955) On the anatomical structure and properties of th.. Acta Forestalia Fennica vol. 64 no. 3 article id 7463 (remove) | Edit comment

Senko S., Kurttila M. et al. (2018) Prospects for Nordic intensive forest management.. Silva Fennica vol. 52 no. 4 article id 7763 (remove) | Edit comment

Heiskanen V., (1966) Studies on the profitability of pruning of commo.. Acta Forestalia Fennica vol. 81 no. 2 article id 7167 (remove) | Edit comment

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