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Guest article by tax adviser Franz Schober: why the purchase price allocation often already decides Section 6 (1) no. 1a EStG
Read moreHow to assess the market value, renovation backlog, and new GEG obligations before purchasing – before your budget is exceeded.
Read moreWhy the gap between actual and market rent, the property yield rate, and the maintenance backlog determine the value
Read moreWhy standardised table values do not help here, and how remaining useful life can be reasoned instead
Read moreWhy secured grid connection capacity matters more than floor area – and how the income capitalisation approach, DCF and the separation of building and technical equipment interact in the appraisal report
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.
Read moreValue-reducing factors include, among others, a backlog of renovations, outdated building technology, an unfavorable floor plan layout, noise or odor pollution, third-party rights such as rights of residence, and poor energy efficiency. We take these factors into account through deductions in the valuation process.
Read moreThe Federal Fiscal Court (BFH) clarifies: Even listed heritage buildings have a finite remaining useful life and do not have a land value of zero.
Read moreBy the end of 2025, the environment for the tax recognition of a shorter remaining useful life has noticeably improved. The restrictive BMF letter dated February 22, 2023 has been completely repealed, and the planned restriction of proof to publicly appointed and sworn valuers has been definitively taken off the table.
Read moreThe BFH reaffirms freedom of method in remaining useful life reports and rejects excessive BMF requirements regarding valuer certification.
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