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BewG Bewertungsgesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
(1) Bei der Bewertung ist unbeschadet der Regelung, die in § 47 für den Wohnungswert getroffen ist, der Ertragswert zugrunde zu legen.
(2) Bei der Ermittlung des Ertragswerts ist von der Ertragsfähigkeit auszugehen. Ertragsfähigkeit ist der bei ordnungsmäßiger und schuldenfreier Bewirtschaftung mit entlohnten fremden Arbeitskräften gemeinhin und nachhaltig erzielbare Reinertrag. Ertragswert ist das Achtzehnfache dieses Reinertrags.
(3) Bei der Beurteilung der Ertragsfähigkeit sind die Ertragsbedingungen zu berücksichtigen, soweit sie nicht unwesentlich sind.
Quelle: BMJ
Import: