Appraisal report & legal matters
When can an expert be challenged for bias?
Which grounds hold up, what period applies — and why an unwelcome result alone is not enough
Read more
Valuation methodology
Rent increase without a rent index: How the expert opinion establishes the local comparative rent
Legal Basis Under § 558 BGB, Requirements for the Appraisal Report, Standardized Appraisals, and Enforcement of the Rent Increase Demand
Read more
Valuation methodology
Market value appraisal under DIN EN ISO/IEC 17024: What the valuer's certification really means
Personnel Certification, Accreditation, and the Recognition of the Appraisal Report by Courts, Tax Authorities, and Banks
Read more
Appraisal report & legal matters
What is the difference between a valuer and an appraiser?
In practice, both terms are generally used synonymously. "Valuer" is the legally more precise term, particularly in conjunction with the designation "publicly appointed and sworn" or a recognised certification.
Read more
inheritance tax
II R 6/23: BFH strengthens the expert committees (Gutachterausschuss) – yet the qualified market value appraisal remains the decisive countermeasure
Why 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 more
inheritance tax
II R 1/18: The applicable valuation law is determined by the valuation date – not by the date of the appraisal report
BFH ruling II R 1/18 of 16 September 2020: Which valuation ordinance applies, how mixed-use properties spanning multiple standard land value zones are to be valued – and what this means for older inheritance cases
Read more
inheritance tax
II R 20/12: Appraisal report costs in inheritance cases are estate liabilities – and reduce inheritance tax
Why 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
Read more