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Art. 2 Ordinance on the Retroactive Taxation of Profit-Taxed Building Land (NBV) - Reasons for Retroactive Taxation
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Art. 2 Ordinance on the Retroactive Taxation of Profit-Taxed Building Land (NBV) · Reasons for Retroactive Taxation
1. If the conditions for the taxation of building land at the income value no longer apply, a subsequent taxation shall take place.
2. A subsequent taxation shall occur particularly in the following cases
a) Sale, when the future use no longer meets the conditions pursuant to Article 58 paragraph 2 StG[[3]](#enumeration_itemtext_content_fn_11737_2_3_c);
b) Business cessation or significant reduction of the business;
c) Change in the use of the property;
d) Leasing of plots;
e) Sale of the agricultural business without the building land.
← Art. 1 Ordinance on the Subsequent Taxation of Yield-Taxed Building Land (NBV) - Scope
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Art. 3 Ordinance on the Subsequent Taxation of Income-Taxed Building Land (NBV) - Taxable Person →