Inheritance tax

Current case law on real estate valuation in inheritance and gift tax law. The focus is on BFH (Federal Fiscal Court) rulings on § 198 BewG, the proof of a lower fair market value through qualified expert opinions, as well as the limits of tax office valuations for developed and undeveloped properties.

inheritance tax

II R 7/24: Bodenwert bei abweichender GFZ – rechtlich mögliche Bebauung und Bestandsschutz

Urteil vom 17.06,2026: Für die Bodenwertanpassung zählt die rechtlich mögliche Bebauung. Die Vorgaben des Gutachterausschusses zur GFZ oder WGFZ sind dabei einzuhalten.

inheritance tax

II R 6/23: BFH strengthens the expert committees (Gutachterausschuss) – yet the qualified market value appraisal remains the decisive countermeasure

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

inheritance tax

II R 35/23: 5,5 Prozent Kapitalisierungszins bei lebenslangen Geldrenten verfassungsgemäß

Urteil vom 14.01,2026: Der BFH bestätigt den Zinssatz von 5,5 Prozent für die schenkungsteuerliche Bewertung einer lebenslangen Geldrente im Streitjahr 2019.

inheritance tax

II R 14/20: Sales comparison approach: BFH affirms the priority of expert committee (Gutachterausschuss) prices – precursor to II R 6/23

Ruling 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

inheritance tax

II R 7/18: BFH: Qualified market value appraisal remains the decisive evidence for a lower real estate value

BFH confirms: the financial-mathematical method is permissible

inheritance tax

II R 1/18: The applicable valuation law is determined by the valuation date – not by the date of the appraisal report

BFH 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

inheritance tax

II R 41/16: Gross income in the income approach: BFH clarifies the 20 percent threshold regarding the rent index

Ruling 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

inheritance tax

II R 9/16: Timely sale price trumps the liquidation value – Federal Fiscal Court (BFH) reinforces the principle of proportionality

Judgment 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

inheritance tax

II R 20/12: Appraisal report costs in inheritance cases are estate liabilities – and reduce inheritance tax

Why 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

inheritance tax

1 BvL 10/02: Market value as a constitutional mandate – foundation of modern real property valuation

The 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)

Inheritance tax

II R 7/24: Bodenwert bei abweichender GFZ – rechtlich mögliche Bebauung und Bestandsschutz

II R 6/23: BFH strengthens the expert committees (Gutachterausschuss) – yet the qualified market value appraisal remains the decisive countermeasure

II R 35/23: 5,5 Prozent Kapitalisierungszins bei lebenslangen Geldrenten verfassungsgemäß

II R 14/20: Sales comparison approach: BFH affirms the priority of expert committee (Gutachterausschuss) prices – precursor to II R 6/23

II R 7/18: BFH: Qualified market value appraisal remains the decisive evidence for a lower real estate value

II R 1/18: The applicable valuation law is determined by the valuation date – not by the date of the appraisal report

II R 41/16: Gross income in the income approach: BFH clarifies the 20 percent threshold regarding the rent index

II R 9/16: Timely sale price trumps the liquidation value – Federal Fiscal Court (BFH) reinforces the principle of proportionality

II R 20/12: Appraisal report costs in inheritance cases are estate liabilities – and reduce inheritance tax

1 BvL 10/02: Market value as a constitutional mandate – foundation of modern real property valuation

Objectively valued. Precisely documented. Personally advised.

Munich & surroundings

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