'%20transform='translate(-1245%20-1388)'%3e%3cpath%20d='M1264.5%201438.05C1264.5%201426.7%201273.7%201417.5%201285.05%201417.5L1387.95%201417.5C1399.3%201417.5%201408.5%201426.7%201408.5%201438.05L1408.5%202025.95C1408.5%202037.3%201399.3%202046.5%201387.95%202046.5L1285.05%202046.5C1273.7%202046.5%201264.5%202037.3%201264.5%202025.95Z'%20stroke='%23FFFFFF'%20stroke-width='37.3333'%20stroke-miterlimit='8'%20fill='none'%20fill-rule='evenodd'/%3e%3cpath%20d='M1490.5%201435.83C1490.5%201425.71%201498.71%201417.5%201508.83%201417.5L1616.17%201417.5C1626.29%201417.5%201634.5%201425.71%201634.5%201435.83L1634.5%202028.17C1634.5%202038.29%201626.29%202046.5%201616.17%202046.5L1508.83%202046.5C1498.71%202046.5%201490.5%202038.29%201490.5%202028.17Z'%20stroke='%23FFFFFF'%20stroke-width='37.3333'%20stroke-miterlimit='8'%20fill='none'%20fill-rule='evenodd'/%3e%3cpath%20d='M1699.29%201449.98C1697.3%201439.76%201703.98%201429.85%201714.21%201427.87L1818.64%201407.57C1828.87%201405.58%201838.77%201412.26%201840.76%201422.48L1953.63%202003.18C1955.62%202013.41%201948.94%202023.31%201938.71%202025.3L1834.28%202045.6C1824.06%202047.58%201814.16%202040.9%201812.17%202030.68Z'%20stroke='%23FFFFFF'%20stroke-width='37.3333'%20stroke-miterlimit='8'%20fill='none'%20fill-rule='evenodd'/%3e%3cpath%20d='M1296%201495.92C1296%201490.99%201299.99%201487%201304.92%201487L1366.08%201487C1371.01%201487%201375%201490.99%201375%201495.92L1375%201598.08C1375%201603.01%201371.01%201607%201366.08%201607L1304.92%201607C1299.99%201607%201296%201603.01%201296%201598.08Z'%20fill='%23FFFFFF'%20fill-rule='evenodd'/%3e%3cpath%20d='M1523%201495.92C1523%201490.99%201526.99%201487%201531.92%201487L1593.08%201487C1598.01%201487%201602%201490.99%201602%201495.92L1602%201598.08C1602%201603.01%201598.01%201607%201593.08%201607L1531.92%201607C1526.99%201607%201523%201603.01%201523%201598.08Z'%20fill='%23FFFFFF'%20fill-rule='evenodd'/%3e%3cpath%20d='M1742.41%201505.25C1741.46%201500.39%201744.63%201495.69%201749.49%201494.74L1809.81%201483.02C1814.67%201482.07%201819.37%201485.25%201820.32%201490.11L1839.66%201589.61C1840.6%201594.47%201837.43%201599.17%201832.57%201600.11L1772.26%201611.84C1767.4%201612.78%201762.69%201609.61%201761.75%201604.75Z'%20fill='%23FFFFFF'%20fill-rule='evenodd'/%3e%3c/g%3e%3c/svg%3e)
BewG Bewertungsgesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
(1) Für die Größe des Betriebs sowie für den Umfang und den Zustand der Gebäude und der stehenden Betriebsmittel sind die Verhältnisse im Feststellungszeitpunkt maßgebend.
(2) Für die umlaufenden Betriebsmittel ist der Stand am Ende des Wirtschaftsjahres maßgebend, das dem Feststellungszeitpunkt vorangegangen ist.
Quelle: BMJ
Import: