Can an appraisal report also be prepared retroactively, years later, as of the date of death?

To reconstruct the condition as of the relevant valuation date, we draw on historical standard land values, comparable prices from the expert committee (Gutachterausschuss) at the time, as well as available photos and building documents.

The longer the period between the date of death and the preparation of the appraisal report, the more demanding the burden of proof becomes – good documentation is therefore crucial for traceability.

Such retrospective appraisal reports are often required in the context of tax audits, inheritance disputes, or subsequently discovered valuation errors.

Particular care is required when accounting for structural changes made in the meantime: if modernisations were carried out after the valuation date, these must be mathematically excluded so as not to distort the original condition.

Invoices, construction diaries, or tradesmen's quotes from the period in question are therefore particularly valuable evidence for reconstructing the condition at that time as accurately as possible.