Taxes on property
Taxes on property (OECD Classification of Taxes heading 4000) covers recurrent and non-recurrent taxes on the use, ownership or transfer of property. These include taxes on immovable property or net wealth, taxes on the change of ownership of property through inheritance or gift and taxes on financial and capital transactions; e.g. the inheritance and gift tax, the asset transfer tax, and the immovable property tax.
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Validity of the definition
- Valid until (31 December 2078)