Property tax
Property taxes are levied on the income or earnings and assets of individuals and companies . Transfer taxes are mind if goods are transferred in economic transactions and related tax consequences arise (for example, sales tax , property transfer tax ). If, on the other hand, the transfer of goods has no effect on a chargeable event, property taxes exist. The differentiation between property taxes and transfer taxes is due to the administrative organization.
Property taxes include:
- From income ( income taxes )
- Income tax (including wage tax and capital gains tax)
- Trade tax (partially)
- Church tax (partially)
- Corporation tax
- Solidarity surcharge
- On capital ( property taxes )
- Property tax
- Church tax (partially)
- Wealth tax (not levied since January 1, 1997, but not abolished)
Individual evidence
- ^ Grasshoff: Tax Law , 2006.
