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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 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 moreBFH confirms: the financial-mathematical method is permissible
Read moreBFH 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 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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