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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
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 The restrictive BMF letter dated February 22, 2023 has been completely repealed, and the planned restriction of proof to publicly appointed and sworn valuers has been definitively taken off the table.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
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.
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