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The 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
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 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.
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.
WeiterlesenContractually agreed purchase price allocations are generally binding for tax purposes, provided there is no tax avoidance.
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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