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The Federal Fiscal Court (BFH) clarifies: Even listed heritage buildings have a finite remaining useful life and do not have a land value of zero.
WeiterlesenThe most important decisions by the BVerfG, BGH, BVerwG, BFH and fiscal courts on real estate valuation – compiled in tabular form with links to the detailed expert articles
WeiterlesenBaden-Württemberg land value model confirmed by the Federal Fiscal Court (BFH) (May 2026), Hamburg and Hesse models pending before the BFH — overview of Fiscal Court (FG) decisions and appeal status of the three state models
WeiterlesenWhy ruling II R 6/23 of 11 March 2026 changes the position of heirs and donees – and when an independent expert opinion becomes indispensable
WeiterlesenBy the end of 2025, the environment for the tax recognition of a shorter remaining useful life has noticeably improved. The restrictive BMF letter dated February 22, 2023 has been completely repealed, and the planned restriction of proof to publicly appointed and sworn valuers has been definitively taken off the table.
WeiterlesenThe rulings II R 25/24, II R 31/24 and II R 3/25 of 12 November 2025: What the BFH has decided, where room for interpretation remains – and why the final word has not yet been spoken
WeiterlesenBoth Bavarian fiscal courts confirm the value-independent area model as constitutional – yet BFH appeals (II R 33/25 and II R 40/25) leave the question open
WeiterlesenThe court accepts the Jacoby method as a plausible procedure for allocating the purchase price between land and building – a robust alternative to the flat-rate BMF working aid, with a direct effect on the depreciation (AfA) assessment basis.
WeiterlesenThe BFH reaffirms freedom of method in remaining useful life reports and rejects excessive BMF requirements regarding valuer certification.
WeiterlesenThe Federal Fiscal Court (BFH) has ended the priority of the cost approach: All three ImmoWertV valuation methods are equally valid for the allocation of the purchase price.
WeiterlesenRuling II R 14/20 of 24 August 2022: How far does the sales comparison approach reach, what role do recent purchase prices play – and why this ruling should be read as a preliminary stage to the landmark decision of 2026
WeiterlesenThe BFH landmark ruling on remaining useful life: No building substance report required – any method supported by expert opinion is sufficient.
WeiterlesenA contractually agreed purchase price allocation takes precedence – the BMF working aid may not simply override deviating contractual arrangements.
WeiterlesenIf the contractual purchase price allocation falls within a ±20 percent bandwidth around the market value, it must be recognized as binding for tax purposes.
WeiterlesenBFH confirms: the financial-mathematical method is permissible
WeiterlesenBFH ruling II R 1/18 of 16 September 2020: Which valuation ordinance applies, how mixed-use properties spanning multiple standard land value zones are to be valued – and what this means for older inheritance cases
WeiterlesenRuling II R 41/16 of 5 December 2019 – when the actual rent may no longer be applied as gross income and how the comparison threshold is correctly calculated
WeiterlesenJudgment II R 9/16 of January 30, 2019: If the tax value exceeds the actual sale proceeds by a factor of 1.5, proof of a lower value must be permitted for constitutional reasons
WeiterlesenThe BVerwG clarifies: For the compensation amount pursuant to § 154 BauGB, the floor area ratio realizable at the qualifying date applies – not the ratio actually realized – provided the market regarded this as relevant to value
WeiterlesenThe Federal Constitutional Court (BVerfG) ruling that declared the property tax based on 1964 standard values unconstitutional and forced the complete property tax reform in 2019 — effective from 2025
WeiterlesenContractually agreed purchase price allocations are generally binding for tax purposes, provided there is no tax avoidance.
WeiterlesenThe Federal Court of Justice (BGH) clarifies when a court-appointed market value appraiser is liable for their appraisal report – and why the standard applied is not that of a building defects expert, but that of a proper valuer
WeiterlesenWhy the ruling II R 20/12 of 19 June 2013 is relevant for every inheritance case involving real estate – and how to correctly claim the deduction
WeiterlesenThe Federal Constitutional Court (BVerfG) decision that made fair market value the constitutionally mandatory valuation objective and established the corridor doctrine (±20% for individual appraisal reports, ±30% for mass valuation procedures) – the origin of § 198 German Valuation Act (BewG)
WeiterlesenTwo landmark BGH rulings establish the liability of the real estate valuer towards buyers (1994) and an unknown multitude of investors (2004) – even without a direct contract
WeiterlesenThe BFH rejects the residual value method: the income approach is a permissible and equally valid method for purchase price allocation.
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