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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.
Read moreThe court accepts the Jacoby method as a plausible procedure for allocating the purchase price between land and building – a robust alternative to the flat-rate BMF working aid, with a direct effect on the depreciation (AfA) assessment basis.
Read moreThe Federal Fiscal Court (BFH) has ended the priority of the cost approach: All three ImmoWertV valuation methods are equally valid for the allocation of the purchase price.
Read moreA contractually agreed purchase price allocation takes precedence – the BMF working aid may not simply override deviating contractual arrangements.
Read moreIf the contractual purchase price allocation falls within a ±20 percent bandwidth around the market value, it must be recognized as binding for tax purposes.
Read moreContractually agreed purchase price allocations are generally binding for tax purposes, provided there is no tax avoidance.
Read moreThe BFH rejects the residual value method: the income approach is a permissible and equally valid method for purchase price allocation.
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