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BewG Bewertungsgesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Für die Bewertung des inländischen land- und forstwirtschaftlichen Vermögens, Grundvermögens und Betriebsvermögens gelten die Vorschriften der §§ 33 bis 109. Nach diesen Vorschriften sind auch die inländischen Teile einer wirtschaftlichen Einheit zu bewerten, die sich sowohl auf das Inland als auch auf das Ausland erstreckt.
Quelle: BMJ
Import: