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Why the event calendar and approved capacity determine value more than the number of seats
Read moreGround rent, remaining term and reversion: why the land holdings of church bodies often weigh more economically than the place of worship
Read morePlanning status, present value of lease payments and decommissioning – valuing agricultural land with PV use
Read moreIn the case of a heritable building right (Erbbaurecht), it is generally the leaseholder, not the landowner, who is liable for property tax, since both the building and the use of the land are economically attributed to the leaseholder.
Read moreEasements such as rights of way, pipeline, or crossing rights in favor of third parties restrict the usage possibilities of the encumbered property and reduce its value in proportion to the extent of the impairment.
Read moreIn the case of a heritable building right (Erbbaurecht), the building is valued separately from the land, since the holder of the heritable building right does not acquire ownership of the land. The remaining term, the ground rent (Erbbauzins), and reversion (Heimfall) provisions significantly influence the value.
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