What is an economic unit
4. Property (Section 70 BewG)
(1) 1The economic unit of the real estate is the property. 2The term “property” is not synonymous with the term “property” in the sense of civil law. 3According to § 2 BewG, the only decisive factor is what is to be regarded as an economic unit according to the view of the traffic. 4It should be noted that the way people think about things evolves with economic development. 5An apartment often has a garage that is spatially separated from it. 6The building containing the apartment and the garage are to be assessed as one piece of land if the spatial separation is not too great, so that the general public view both as an economic unit.
(2) 1According to Section 2 (2) BewG, apart from Section 26 BewG, only real estate belonging to the same owner may be combined to form an economic unit. 2Areas that are owned by an owner and areas that belong to him and other persons jointly - wholly or in fractions - can therefore fundamentally not form an economic unit. 3However, the principle of Section 2 (2) BewG is broken by Section 70 (2) BewG. 4In the case of reallocations, but also in other cases, the legal form of co-ownership is sometimes chosen for communal courtyards, parking spaces, garages, access roads and other communal property that is subordinate to the purposes of the main properties in the sole ownership of the individual persons involved. 5In such cases, the communal areas, buildings, etc., which are economically subordinate to several main properties at the same time, are not to be regarded as special economic units, contrary to Section 2 (2) BewG; the co-ownership share or a share resulting from the participation in the entire property is to be included in the economic unit of the main property in accordance with Section 70 (2) BewG. 6Section 70 (2) BewG is to be applied accordingly if the main properties, which form different economic units, and the subordinate areas, buildings, etc. belong to the same owner (e.g. a wash house for a group of houses belonging to a housing association consisting of several units).
(3) 1A building that is erected on foreign land is considered a property in the sense of the Valuation Act, i.e. as an independent economic unit of the real estate. 2It is irrelevant whether it has become an integral part of the land (Section 94 BGB) or is only connected to it for a temporary purpose (Section 95 BGB). 3A building is erected on someone else's land if it belongs to someone other than the owner of the land. 4For the tax attribution, according to § 11 No. 4 StAnpG , the decisive factor is who is the owner of the building (BStBl III p. 194). 5Owners are those who exercise property as if they were entitled to sole power. 6This is e.g. This is the case, for example, when the tenant of an undeveloped property is entitled to carry out installations and conversions on the building he has built without the lessor's approval or to demolish the building before or at the end of the lease period (RStBl 1934 p. 166). 7However, from the fact that, according to the lease agreement, the building may not be removed when the lease period expires, it cannot simply be concluded that the lessee does not have beneficial ownership. 8The drafting of the contract and the will of the parties are decisive. 9The duration of the contract, the agreements on the rent and the question of who has to bear the technical and economic wear and tear of the building as well as the risk of accidental destruction can be important. 10If the rent is limited to the land or if it falls below the normal land interest rate with regard to the letting of the building without compensation, the lessee (tenant) can be assumed to own the property. 11The lessor's claim under the law of obligations for the building to be surrendered without compensation must, if necessary, be recorded in the business assets or other assets (RStBl p. 507). 12If, on the other hand, the rent also extends to the building, the lessee (tenant) will not have beneficial ownership. 13The rent (rent) also extends to the building if the construction costs incurred by the lessee (tenant) are to be regarded as a construction subsidy. 14In special cases, a building can also be assigned to someone other than the one who built it. 15This will be the case if there is a legal relationship between the builder of the building and a third party that falls under Section 11 (3) StAnpG  (BStBl III p. 440). 16For the evaluation see section 50.
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