Information: This is an old - not maintained - article of the AEIOU. In the Austria-Forum you find an updated version of this article in the new AEIOU.
EinheitswertEinheitswert (assessed value) is fixed by the fiscal authorities for certain economic entities (companies, real estate) as a tax assessment basis (land value tax, Real Property Tax, inheritance tax, capital transfer tax; and until 1993 for net worth tax). Literature: W. Doralt and H. G. Ruppe, Grundriß des österreichischen Steuerrechts, vol. 2, 1988.
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