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Both procedures must be considered separately from a legal standpoint, as different valuation bases apply. However, successfully demonstrating a lower value in one procedure can serve as supporting argumentation in the other procedure.
Read moreThe objection must be submitted in writing or electronically to the responsible tax office that issued the assessment notice. It should be specifically justified, ideally supported by a valuation report or verifiable errors in the details of the notice.
Read moreSimilar to inheritance tax, the German Valuation Act also allows, under certain conditions, proof of a lower actual value for property tax purposes if the standardized property tax value significantly exceeds the actual market value.
Read moreIf the official standard land value appears excessive in an individual case, an appraisal report can be submitted showing a lower, individually substantiated fair market value in order to have the property tax value notice corrected accordingly.
Read moreGenerally required are the property tax value notice, land register extract, site plan, building plans, as well as evidence of value-reducing particularities such as contamination, renovation backlog, or an unfavorable property layout.
Read moreThere is no legally fixed deadline for preparing the appraisal report; however, the proof should be submitted within the one-month objection period against the assessment notice or before it becomes final and binding.
Read moreThe property tax value and the market value are two independent value figures with different purposes: the property tax value is determined on a standardized basis in accordance with the Valuation Act (Bewertungsgesetz) for property tax from 2025 onwards, while the market value reflects the price actually achievable on the market. Both values can differ considerably from one another.
Read moreFor inheritance tax purposes, the tax office determines the property value automatically using a standardized procedure (sales comparison, income, or cost approach pursuant to § 182 et seq. BewG). This value is often higher than the actual market value – an independent appraisal report can correct it by providing proof of a lower fair market value (§ 198 BewG).
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
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