Valid

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The valid is a historical term from the medieval finance and tax system. It referred to a tax , levy , a pledge or a cash pension to be paid to the landlord from a piece of property and was mainly used in southern Germany, Austria and Switzerland. It was between the Geldgülte (payment in cash) and the Fruchtgülte (payment in kind distinction). There were tax registers as so-called valid books. A peasant subject to interest was known as a valid farmer , and the creditor the valid lord . The validity as mortgage resulted in liability for the encumbered property, not for the debtor personally.

Germany

The ground rent or Gelt in terms of a basic pension was in Germany mostly as gradients or ground slope called. A gradient was a purely property-based base load, i. H. a real burden with no personal or material dependence. The so-called rulership differences included contributions in kind to be paid to the sovereign , such as geese, chickens or eggs.

Abolished in France with the French Revolution , the divide in Germany continued until the Prussian reforms , especially the law on the relief of real burdens and the regulation of peasant and landlord conditions of March 2, 1850.

Austria

In contrast to the monastery money , the valid or valid was a contribution in kind , which had to be paid annually to the landlord in the same amount as an obligation to deliver, e.g. B. as grain or cheese. It was a since the 15th century in the states of Upper and Lower Austria , Styria , Carinthia , Krain and in the county of Görz, but also in Bavaria , z. B. in the monastery court Benediktbeuern , common system for assessing the taxable income of the landed nobles and prelates. After the state parliament had approved a tax for the emperor, it served to allocate the tax burden on lords, knights and prelates to the individual members of these estates .

The interest and lease income of the manors was taken into account, which had to be paid by the submissive peasants. Benefits in kind by subjects were converted into monetary amounts far below the market value. The land farmed by the landlords was tax-free. The income was determined either through the self-assessment of the individual nobles and prelates or was carried out by class officials. The Habsburg rulers could not check the correctness of the valid amounts. The estimates were guided by the Estates Gültbücher entered (Gülteinlagen) .

Two procedures were then used for the tax approval by the state parliaments: Either the estates promised the sovereign a fixed sum, which was then distributed to the individual nobles and prelates in accordance with the valid book, after the tax portion of the cities and markets directly connected to the state had been deducted beforehand ; or a fixed percentage of the validity was granted. The landlords then passed almost all of the payment obligations on to their subjects . In a "Registrum der gueter ze jachnaw" from 1494 of the Benediktbeuern monastery, 19 farms in Jachenau are listed with the respective "Käs VAL" or "Eysng g" l "".

Since the forties of the 16th century, however, the term “valid” no longer only meant the pension income of aristocratic and ecclesiastical property, but rather it became the general benchmark for tax authorizations, expressed in terms of a multiple of the validity. The half, single or double validity was now approved. This system arose from the need to transfer the taxes approved by several countries in joint committee meetings to these. This division of the tax rate per country was no longer based on the actual valid income as a measure of financial strength, but represented a political compromise. Since 1544, the proportional representation between the countries had established itself. Styria and Lower Austria paid roughly the same amount, Upper Austria and Carinthia shot between 35 and 40 percent of what the two largest states raised, Carniola a little less than 25 percent.

These old valid deposits essentially contain the ownership and income relationships of the individual rulers for the purpose of calculating the valid tax as well as records of changes in ownership for the period from 1530 to 1750. The valid tax is a land tax and is later also referred to as such. It is a forerunner of today's property tax . Nowadays, the old valid deposits are the first statistically usable information about the subjects' houses (fireplaces) for many areas.

The Theresian Cadastre (also known as the Theresian Fassion or Theresian Valid Book ) follows on from the valid deposits , and from 1785 on the Josephinic Cadastre, both of which used the holdings of the respective landlords as a tax base. The latter had to be abolished in 1790, but was still used as a provisional property tax until the Franziszeische Cadastre created between 1817 and 1861 .

Switzerland

The validity ( mhd. For debt or pension ) is a form of mortgage that can no longer be justified under Swiss civil law (formerly Art. 847 ff. ZGB ). In the Liechtenstein property law (Art 325 ff. SR) it still exists today. The modern and unified form of the valid in the ZGB on January 1, 1912 and SR on February 11, 1923 has historical models, for example in the Zedel .

Historical development

The gilt developed in the late Middle Ages . The creditor bought a pension from a property owner, for which liability was solely due to the encumbered property, but not to other private assets. As a rule, a valid could only be canceled by the debtor (by repayment of the original purchase amount). One speaks of a so-called perpetual validity, but the validity itself could be sold and inherited. Since this was not regarded as a loan, the church's interest ban could be circumvented. Two-sided, removable gulten came into use later, with necessarily long notice periods. In Germany they went out of use and were replaced by the mortgage.

meaning

Although Gülten offers certain advantages over other mortgages (especially for the debtor who is only liable with the property and not with his entire property), they are considered obsolete and have remained a dead letter since the introduction of the Civil Code in 1912 . Since the uniform national regulation, hardly more than two dozen new Gülten have been set up in the whole of Switzerland. The few remaining validities are increasingly being replaced by mortgage notes. Since mortgages do not expire under Swiss law, they still have historical significance in the Appenzell cantons (Zedel) and in central Switzerland .

The wording of Art. 847 ZGB before the corresponding partial revision of the ZGB (or Art 325 SR): (Purpose and form)

1 The validity places a claim as a base load on a property .
2 It can only be built on agricultural land, residential buildings and building areas.
3 The claim exists without any personal liability on the part of the debtor and a reason for guilt is not given.

abolition

In the summer of 2005, the Federal Council commissioned the Federal Department of Justice and Police to work out a partial revision of real estate and land register law, which, among other things, should abolish the validity. The referendum period for this expired on April 1, 2010, and the change came into force on January 1, 2012. The few existing validities are not affected by this, but new ones can no longer be created.

There was a bon mot among lawyers that there were more articles on Gülten than Gülten in the Civil Code.

literature

  • Franz Freiherr von Mensi: History of direct taxes in Styria up to Maria Theresa's assumption of government . 3 volumes (6 parts). Styria, Graz a. a. 1910–1936, ( research on the constitutional and administrative history of Styria 7 and 9 and 10, 1–2 and 11, 2, ZDB -ID 501107-3 ).
  • Bernhard Hackl: The valid deposits and the Theresian and Josephine tax versions in the Austrian countries . In: Josef Pauser (Hrsg.): Source studies of the Habsburg Monarchy (16th – 18th centuries). An exemplary manual . Oldenbourg, Munich a. a. 2004, ( Communications from the Institute for Austrian Historical Research, Supplement 44), pp. 365–377.

Web links

Individual evidence

  1. ↑ Johann Christoph Adelung : The Gülte Grammatical-Critical Dictionary of High German Dialect, p. 845/846
  2. ^ Anne-Marie Dubler : Valid. In: Historisches Lexikon der Schweiz . March 13, 2007 , accessed July 20, 2017 .
  3. ^ Incline , in: Meyers Konversationslexikon, Leipzig and Vienna, 4th ed. 1885-1892
  4. ^ Rudolph Friedrich von Moser: The rural burdens of the Würtemberger, especially the basic gradient. Stuttgart, 1832. Google E-Book
  5. ↑ Ignacio Czeguhn: Grundrente , in: Albrecht Cordes , Heiner Lück , Dieter Werkmüller , Ruth Schmidt-Wiegand (Eds.), Concise Dictionary of German Legal History , 2nd, completely revised and expanded edition, Volume I, Berlin 2008. ISBN 978-3 -503-07912-4
  6. ↑ Levies , in: Braunschweigische Landschaft e. V., online lexicon, glossary
  7. ^ Collection of Laws for the Royal Prussian States, No. 10, issued in Berlin, March 13, 1850 Internet portal "Westphalian History", accessed on March 2, 2016
  8. ↑ Reinhard Riepl: Dictionary on family and homeland research in Bavaria and Austria , Pfarrkirchen 2003, p. 148, ISBN 3-00-012700-3
  9. ↑ BHStA, KL Benediktbeuern 39, Bl.3
  10. ↑ a b Report on the preliminary draft of the partial revision of the Swiss Civil Code (real estate and land register law). (PDF; 474 kB) March 2004, p. 9 , archived from the original on December 17, 2013 ; Retrieved April 17, 2012 .
  11. ↑ Swiss Civil Code (register mortgage note and other changes in property law). (PDF; 168 kB) In: Official Collection of the Swiss Confederation. December 11, 2009. Retrieved April 17, 2012 .
  12. ↑ Excursus: validity (old law mortgage) grundpfandrecht.ch, accessed on May 2, 2016