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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 most important decisions by the BVerfG, BGH, BVerwG, BFH and fiscal courts on real estate valuation – compiled in tabular form with links to the detailed expert articles
Read moreWhy ruling II R 6/23 of 11 March 2026 changes the position of heirs and donees – and when an independent expert opinion becomes indispensable
Read moreBy the end of 2025, the environment for the tax recognition of a shorter remaining useful life has noticeably improved. The restrictive BMF letter dated February 22, 2023 has been completely repealed, and the planned restriction of proof to publicly appointed and sworn valuers has been definitively taken off the table.
Read moreThe rulings II R 25/24, II R 31/24 and II R 3/25 of 12 November 2025: What the BFH has decided, where room for interpretation remains – and why the final word has not yet been spoken
Read moreThe BFH reaffirms freedom of method in remaining useful life reports and rejects excessive BMF requirements regarding valuer certification.
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 moreRuling 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
Read moreThe BFH landmark ruling on remaining useful life: No building substance report required – any method supported by expert opinion is sufficient.
Read moreA contractually agreed purchase price allocation takes precedence – the BMF working aid may not simply override deviating contractual arrangements.
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