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Arable land, grassland, farmsteads and operations – methodology, leasehold and special cases in valuation
Read moreAgricultural and forestry assets are valued according to the separate valuation provisions of the Valuation Act (Bewertungsgesetz), which distinguish between the operating value of the ongoing business and the residential portion of the farmstead, and which in some cases provide for substantial tax relief.
Read moreThe tax assessment valuation (Bedarfsbewertung) is the standardised procedure automatically applied by the tax office to determine the property value for inheritance and gift tax purposes. It does not replace an individual market value appraisal, but can be rebutted by one.
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 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 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 moreBFH 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
Read moreRuling 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
Read moreJudgment 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
Read moreThe Federal Constitutional Court (BVerfG) ruling that declared the property tax based on 1964 standard values unconstitutional and forced the complete property tax reform in 2019 — effective from 2025
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