This document discusses the taxation of domestic business-owned grounds. It gives a comprehensive overview of the treatment relating to income tax, value-added tax, property tax and transaction tax.At the beginning will be a definition of the general term ?ground? as well as a general explanation of all taxes relating to business-owned grounds. A specific representation of the consequences relating to tax law will be given with the help of examples. These examples include the purchase, the mere possession and usage of ground, the sale and the assignment free of charge. Please notice that the examples only deal with business-owned grounds, which are qualified as new property. The term new property encloses ground, which was acquired after 31.03.2013 as well as ground, whose trading period has expired.Owner of business-owned grounds are natural persons as well as legal entities, in order to show the differences concerning tax on profits. In particular, the amendments regarding to income tax, which come into force with the Stabilitätsgesetz 2012, and the improvements resulting from the Abgabenänderungsgesetz 2012, are taken into account. Also the modifications in the field of value-added tax receive specific attention.To describe the partly different treatment of land and buildings, the taxable events are vacant plots as well as property built on. Also the problem of double taxation will be shown. It is always arising, when the existing facts show a reference to a foreign country and two states lay a claim on taxation. In order to solve this problem, the terms of the OECD - model agreement will be used.To represent the consequences with utmost care, the consequences relating to property tax and transaction tax will be shown. Of importance are especially the recently entered modifications concerning property acquisition tax.