Real Estate Portfolio and Corporate Valuation: DCF, Due Diligence and Balance Sheet
DCF, Due Diligence and Balance Sheet Valuation for Investors, Funds and Auditors
Read moreDCF, Due Diligence and Balance Sheet Valuation for Investors, Funds and Auditors
Read moreWhy location, operator concept, and alternative use determine market value
Read moreWhy operator creditworthiness, lease terms, and alternative use determine market value
Read moreLegal bases under § 16 PfandBG, the two-pillar principle of the BelWertV, and the current minimum capitalization interest rates — and why, since CRR III, the mortgage lending value as Property Value has been gaining significance far beyond the Pfandbrief business
Read moreIn the case of partial letting, the property tax value is determined uniformly for the entire building, taking into account both the owner-occupied and the let area, with proportional consideration of the respective use.
Read moreForeign properties are in principle also included in the equalization of accrued gains. For rented properties, it must additionally be clarified which national law governs the tenancy relationship and the determination of income.
Read moreJointly owned commercial properties are valued using the income approach and treated like other properties in the equalization of accrued gains. If the property is used for business purposes by one spouse, additional corporate law aspects must also be considered.
Read moreCommercial properties are usually valued using the income approach, whereby the remaining terms of lease agreements, tenant creditworthiness, third-party usability, and the location within the commercial context play a central role.
Read moreIn 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.
Read moreThe remaining useful life describes the period during which a building can continue to be used economically under ordinary maintenance. It significantly influences both the age-related depreciation in the cost approach and the multiplier in the income approach.
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