EEG Amendment 2027: What the Government Draft Means for Real Estate Valuation
Cabinet decision of 29 July 2026 – implications for photovoltaics, wind lease payments and valuation
Read moreCabinet decision of 29 July 2026 – implications for photovoltaics, wind lease payments and valuation
Read moreIf new, value-relevant circumstances become known after completion, such as a previously undiscovered structural defect, the valuer can be commissioned to supplement or update the appraisal report accordingly.
Read moreIn the case of an early equalisation of accrued gains under § 1385 BGB, for example in the event of a prolonged separation without divorce, the property is already valued as of an earlier reference date, regardless of the later conclusion of the divorce proceedings.
Read moreIncreases in value that occur only after the relevant cut-off date of litispendence generally remain disregarded for the equalization of accrued gains and remain entirely with the respective owner of the property.
Read moreA current valuation date is usually easier and cheaper to process, since all relevant data is immediately available. Retrospective valuations require additional research and therefore increase effort and costs.
Read moreThere is no statutory validity period; in practice, however, appraisal reports are generally considered current for six to twelve months. After that, an update should be carried out if significant market changes have occurred.
Read moreYes, a retrospective valuation as of the date of death is generally still possible even years later, provided sufficient historical documents and comparative data are available to reconstruct the conditions at that time.
Read moreThe date generally decisive for the final assets is the date the divorce petition is served (commencement of litigation). For the initial assets, however, the date of marriage applies.
Read moreThe initial assets comprise the property value on the date of marriage, and the final assets the value on the date the divorce petition was served. The difference between the two values constitutes the equalizable accrued gain.
Read moreA valuation appraisal report always refers to a fixed valuation date and loses relevance over time. For an ongoing divorce proceeding, it should generally not be older than six to twelve months.
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