Property tax (Austria)
The property tax in Austria is a tax on the ownership of land and its development and thus a tax on assets . It is regulated nationwide and the tax amount is determined by federal authorities, but it is levied by the municipalities and is therefore important for municipal financing. A distinction is made between property tax A for agricultural and forestry property and property tax B for other property.
Regulation of property tax
Jurisdiction and legal basis
The property tax is regulated nationwide by the property tax law (GrStG) of 1955. The tax amount (property tax base) is calculated by the tax offices from the unit value of the respective property (economic unit) and the applicable tax rate ( tax base number ). However, the property tax is collected by the municipalities, which also receive the full income from this tax.
tax rate
The tax rate ( tax measure ) is 0.2% per year, with reduced tariffs being applied to small property and specifically to property used for residential purposes. In the case of single-family houses , the first 3,650 euros are only charged with 0.05% and the next 7,300 euros with 0.1%, for other properties (also) used for residential purposes, the first 3,650 euros are charged with 0.1% and the next 3,650 euros with 0 , 15%, for agricultural and forestry operations the first 3,650 euros with 0.16% and finally for all other properties the first 3,650 euros with 0.1%.
Rate of assessment
According to the Financial Equalization Act, the municipalities are authorized to apply a municipality- specific assessment rate of up to 500 percent of the base tax base when determining taxes.
Collection
The collection is carried out by the municipalities. If the tax exceeds an amount of 75 euros, it must be paid in four installments.
liberation
Public properties and traffic areas as well as the property of charitable organizations, schools, hospitals, sports clubs and legally recognized religious communities are exempt from property tax.
Tax regulation
The seller of the property is liable for the payment of property tax until a new unit value of the property has been determined. Only after the notification of a new unit value has been issued is the buyer liable for property tax.
Current reform debate
In the political discussion about wealth taxation in Austria, which was triggered by the increasing national debt in the wake of the rescue measures during the financial crisis of 2008/09, a reform of the property tax was suggested again and again, at least an approximation of the assessment base to the actual market value (since the The standard value for most properties has not been valorized since 1973 , but is now very far below the market value of the properties). Although this would be less profitable than general wealth taxation, it would both improve the municipal finances directly and be easier to administer than taxation of financial assets and other mobile assets.
Web links
Individual evidence
- ↑ [1]
- ↑ GrStG, § 19
- ↑ For more details see GrStG, § 2
- ↑ Who pays the property tax sales? in the magazine of the association of municipalities
- ↑ "What you can pack is only the property", Interview with Werner Doralt, Der Standard , August 29, 2011, http://derstandard.at/1313025435904
