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BewG Bewertungsgesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
(1) Nebenbetriebe sind Betriebe, die dem Hauptbetrieb zu dienen bestimmt sind und nicht einen selbständigen gewerblichen Betrieb darstellen.
(2) Die Nebenbetriebe sind gesondert mit dem Einzelertragswert zu bewerten.
Quelle: BMJ
Import: