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651.217 BETCLIFDVBG CH-AG

§ 8 Ordinance on the Valuation of Land (VBG) - Income Value (§ 51 Para. 6 lit. a and b StG)

Valuation Principles - Valuation According to Non-Agricultural Criteria
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§ 8 VBG · Income Value (§ 51 Para. 6 lit. a and b StG)

1. The capitalized value of a property corresponds to the sum of the future earnings discounted to the valuation date.

← § 7 VBG - Property Value (§ 51 para. 6 lit. a StG) Ordinance on the Valuation of Land (VBG) - Subject of the Evaluation § 9 VBG →

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