For retroactive valuation, we draw on historical standard land values, comparable prices from the relevant period and, where available, photographs or documents relating to the building's condition at that time.
The further back the valuation date lies, the more important meaningful evidence becomes, such as photographs, invoices for modernisation works or witness statements regarding the property's condition at the time.
Retroactive appraisal reports are frequently required for inheritance cases, equalisation of accrued gains following separation, as well as in the context of tax audits and fiscal court proceedings.
Retroactive valuation becomes particularly demanding when extensive structural alterations have taken place since the historical valuation date, which then need to be mathematically eliminated again.
The better the available historical documentation, such as old photographs, invoices or previous appraisal reports, the more reliably the condition at that time can be reconstructed retrospectively.
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