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Non-binding orientation aid and not tax advice
A remaining useful life appraisal report can significantly increase your annual depreciation — and thereby permanently reduce your tax burden as a real estate investor. Calculate here how much you can additionally save compared to the statutory depreciation.
All information provided without guarantee. This calculator serves as non-binding orientation and does not replace tax advice.
| Year | Statutory depreciation | Statutory book value | Depreciation per appraisal report | Book value per appraisal report | Savings |
|---|---|---|---|---|---|
| Enter your details … | |||||
* Approximate value: Years already depreciated are accounted for in a simplified manner (the book value starts from the date of purchase, not from today).
The depreciation for wear and tear (AfA) is a tax benefit: the tax office recognises that buildings lose value over time and allows you to deduct this loss in value annually as income-related expenses. Pursuant to Section 7 (4) EStG (German Income Tax Act) you can, as a flat rate, claim 2% of the building value per year for tax purposes. This reduces your taxable income — and thus your tax burden — permanently over the entire depreciation period.
Section 7 (4) sentence 2 EStG (German Income Tax Act) permits a higher depreciation rate if the actual remaining useful life of your building is demonstrably shorter than the standard 50 years. An expert opinion provides exactly this proof — and the tax office must accept it (Federal Fiscal Court, ruling of 28.07,2021). The shorter the remaining useful life determined by the appraisal, the the higher the individual depreciation rate: for a remaining useful life of 25 years, for example, 4% instead of 2% per annum.
Not the entire purchase price is depreciable. The tax office distinguishes between two portions:
The land portion depends heavily on the location: in large cities often 40–60%, in rural areas typically 10–20%. Based on this, our calculator automatically determines your personal depreciation basis.
Depending on the property value, the appraisal report costs typically range between €500 and €3,000. Decisive factor: the costs themselves are tax-deductible as income-related expenses. As a rule of thumb — it's worthwhile if the additional annual savings compared to the statutory depreciation exceed the appraisal costs within 2–4 years. Our calculator shows you the payback period directly in the result.
An appraisal report is particularly worthwhile for:
For new builds (year of construction after 2000) and low purchase prices, the benefit is often minor — an appraisal report is less worthwhile in such cases.
Exactly as long as the remaining useful life determined in the appraisal report lasts. If the remaining useful life according to the appraisal report is, for example, 28 years, you can apply the higher depreciation (AfA) rate for 28 years — after which the building value is fully depreciated for tax purposes. The appraisal report is submitted once to the tax office and applies to all subsequent years.
No. The calculator serves exclusively for non-binding orientation. It does not calculate a legally binding depreciation basis and does not take into account individual tax particularities. All information provided without guarantee. For reliable tax optimization, we recommend consulting a tax advisor as well as commissioning an expert opinion pursuant to Section 7 (4) Sentence 2 of the German Income Tax Act (EStG) from a publicly appointed valuer.
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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.
WeiterlesenBriefly describe your request to us. We will respond within one business day with a concrete offer — free of charge and without obligation.