Home  Journals  Finance and Credit  18(402) - 2010 May

Property Taxation in Germany

Available online: 7 May 2010

Subject Heading: Foreign experience

JEL Classification: 

This article is devoted to the analysis of peculiarities of property taxation in Germany. Taxes described in the article are considered based on their element structure. The author reveals in detail models of single inheritance and gift tax, property tax and real property transfer tax.

Keywords: Germany, single inheritance and gift tax, classes of transferees, progressive tax scale, property tax, municipal factor, real property transfer tax

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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