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Planning status, present value of lease payments and decommissioning – valuing agricultural land with PV use
Read moreProperty Tax A or B? Why the Classification of a Plot Determines the Tax Amount
Read moreFor undeveloped land, the property tax value under the federal model is simply calculated as the land area multiplied by the official standard land value of the respective zone, without further individual adjustments.
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 moreIn the event of inheritance, undeveloped plots of land are generally valued based on the current standard land values (Bodenrichtwerte) multiplied by the plot area. Individual particularities such as shape or state of development can additionally be taken into account by means of an appraisal report.
Read moreThe standard land value is an average location value per square meter of undeveloped building land, published annually by the expert committee (Gutachterausschuss). It forms the basis for land value determination and thus a key component of the market value.
Read moreIn the sales comparison approach, the value of a property is derived from actual purchase prices achieved for comparable, already sold properties. It is particularly suitable for condominiums and single-family houses with sufficient comparable data.
Read moreThe micro-location – i.e. the immediate surroundings of a property – often has a stronger impact on value than the general city location. Factors such as neighboring buildings, noise, view, or proximity to infrastructure are decisive.
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 moreThe rulings II R 25/24, II R 31/24 and II R 3/25 of 12 November 2025: What the BFH has decided, where room for interpretation remains – and why the final word has not yet been spoken
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