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GrStG Grundsteuergesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Wird Grundbesitz, der für steuerbegünstigte Zwecke (§§ 3 und 4) benutzt wird, zugleich land- und forstwirtschaftlich genutzt, so gilt die Befreiung nur für
- 1.
- Grundbesitz, der Lehr- oder Versuchszwecken dient;
- 2.
- Grundbesitz, der von der Bundeswehr, den ausländischen Streitkräften, den internationalen militärischen Hauptquartieren oder den in § 5 Abs. 1 Nr. 1 bezeichneten Schutzdiensten als Übungsplatz oder Flugplatz benutzt wird;
- 3.
- Grundbesitz, der unter § 4 Nr. 1 bis 4 fällt.
Quelle: BMJ
Import: