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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 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 The restrictive BMF letter dated February 22, 2023 has been completely repealed, and the planned restriction of proof to publicly appointed and sworn valuers has been definitively taken off the table.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 court accepts the Jacoby method as a plausible procedure for allocating the purchase price between land and building – a robust alternative to the flat-rate BMF working aid, with a direct effect on the depreciation (AfA) assessment basis.
Read moreThe BFH reaffirms freedom of method in remaining useful life reports and rejects excessive BMF requirements regarding valuer certification.
Read moreThe Federal Fiscal Court (BFH) has ended the priority of the cost approach: All three ImmoWertV valuation methods are equally valid for the allocation of the purchase price.
Read moreThe BFH landmark ruling on remaining useful life: No building substance report required – any method supported by expert opinion is sufficient.
Read moreA contractually agreed purchase price allocation takes precedence – the BMF working aid may not simply override deviating contractual arrangements.
Read moreIf the contractual purchase price allocation falls within a ±20 percent bandwidth around the market value, it must be recognized as binding for tax purposes.
Read moreContractually agreed purchase price allocations are generally binding for tax purposes, provided there is no tax avoidance.
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