Personal video meeting via Microsoft Teams – book your preferred slot now.
Phone consultation – conveniently pick your preferred slot.
Professional valuation – fast, discreet and court-standard.
General inquiry via our contact form.
Property Tax A or B? Why the Classification of a Plot Determines the Tax Amount
Read moreAgricultural land is usually valued using the sales comparison approach for arable or grassland, supplemented by separate values for farmsteads, buildings and any special crops or tenancy arrangements.
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 moreFor undeveloped land, the property tax value under the federal model is simply calculated as the land area multiplied by the official standard land value of the respective zone, without further individual adjustments.
Read moreThe value is generally determined uniformly for the entire property, regardless of the number of heirs. Each co-heir can then be allocated a proportional share of the total value determined, based on their inheritance quota.
Read moreIn the event of inheritance, undeveloped plots of land are generally valued based on the current standard land values (Bodenrichtwerte) multiplied by the plot area. Individual particularities such as shape or state of development can additionally be taken into account by means of an appraisal report.
Read moreThe standard land value is an average location value per square meter of undeveloped building land, published annually by the expert committee (Gutachterausschuss). It forms the basis for land value determination and thus a key component of the market value.
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.
Read moreHow public funding programs influence the sale price of project developments and what effects grants, low-interest loans, and funding conditions have on the property value
Read moreHow rights of residence and usufruct, as encumbrances registered in the land register, reduce the market value of a property, and which valuation factors valuers take into account
Read more
