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The 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 moreThe inheritance tax value is determined automatically by the tax office using standardized procedures under the German Valuation Act (Bewertungsgesetz) and serves solely for tax calculation purposes. The market value, on the other hand, reflects the individually determined price actually achievable on the market.
Read moreThe most important decisions by the BVerfG, BGH, BVerwG, BFH and fiscal courts on real estate valuation – compiled in tabular form with links to the detailed expert articles
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 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 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 moreWhy the ruling II R 20/12 of 19 June 2013 is relevant for every inheritance case involving real estate – and how to correctly claim the deduction
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