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Abstract

Following a widely used structure for describing property tax systems, this report provides a survey of European property tax regimes. Distinguishing the various other categories of taxes on property, it focuses on recurrent taxes on immovable property. It analyzes differences in the utilization of property taxes across the countries in Europe.

It discusses fiscal arrangements, including the power to tax property, revenue assignments, and how tax rates are determined. It describes such design features as who is responsible for paying recurrent taxes on immovable property, which categories of property are taxable, and the basis for the tax. Strategies for providing tax relief are discussed. It discusses administrative arrangements generally and provides comparative detail on cadastral and valuation systems.

Publication Year
2013
Publisher
UN-HABITAT
Number of Pages
84 pages
HS Number
028/13E
ISBN
9789211325652