Die österreichische Immobilienertragsteuer als Modell für Deutschland?

<p>This dissertation examines the taxation of private real estate sales in Germany, which are exempt from income tax after a ten-year holding period, in an international context. It focuses on a detailed comparison of income taxation in Germany and Austria, particularly with regard to the introduction of real estate income tax. Based on this analysis, a possible German real estate income tax is simulated using factually anonymised wage and income tax statistics. The structural characteristics of the taxpayers concerned are examined, as are the tax effects of different variants of the tax base and tax rate.</p>