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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
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
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