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Heritage protection

Market value & fair value

Which changes of use are realistic for church buildings?

Housing, culture, columbarium: which subsequent uses work in practice — and where most concepts fail

property tax

How does a listed building affect the property tax valuation?

For listed buildings, the Grundsteuergesetz (Property Tax Act) provides for a remission of property tax under certain conditions due to increased maintenance costs, provided that these costs demonstrably exceed the achievable income.

Market value & fair value

How is a listed commercial property valued?

In the case of listed commercial properties, increased renovation costs and limited conversion options are weighed against possible tax depreciation benefits and a particular locational attractiveness for certain user groups.

Market value & fair value

What effect does heritage protection have on market value?

Heritage protection has an ambivalent effect: imposed renovation obligations and restricted conversion options often reduce value, while tax depreciation benefits and the special character of some properties can increase value.