This article is for general information purposes only and does not constitute legal, tax, or financial advice, nor a valuation in an individual case. Despite careful research, we assume no liability for accuracy, completeness, and timeliness. For specific questions, please consult a lawyer or tax advisor. Older content may be outdated due to changes in legislation or case law.
Expert committees (Gutachterausschuss) continuously evaluate actually achieved purchase prices for undeveloped plots of land and derive an average price per square meter for defined standard land value zones.
For the specific property, this value is then adjusted to the individual land characteristics, such as plot size, shape, development status, or corner location.
Since standard land values only reflect an average, they do not replace an individual appraisal report – but they do provide an important, publicly accessible reference figure for the land value share of the overall market value.
Standard land value zones are regularly updated by the expert committees (Gutachterausschuss), usually annually, and are publicly accessible via the state geoportals as well as the nationwide BORIS portal.
In highly heterogeneous locations with few actual sales cases, the informative value of the standard land value may be limited, which is why individual comparable cases are additionally consulted.