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Silva Fennica 1926-1997
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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 (email)

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