Property income tax

• General information on property income tax
• Exemptions from property income tax
• Determination of taxable profit
  • General information on calculating income
  • "New properties"
  • "Old properties"
  • Adaptation of the costs of acquisition
• Tax rate
• Collection and payment of property income tax

Further information can be found in the BMF-guidebook "Real estate and taxes. A service on buying, selling, renting and leasing." (→ BMF)^{German text}.