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Why ruling II R 6/23 of 11 March 2026 changes the position of heirs and donees – and when an independent expert opinion becomes indispensable
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
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
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)
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