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Market value appraisal
Thanks to our network of appraisers throughout Germany, we can offer you our services for the preparation of a market value appraisal throughout Germany in an uncomplicated manner.
In the context of real estate transfers (inheritance, gift or withdrawal of a business), you generally need a market value appraisal for the tax office in order to provide the tax office with a plausible assessment of the value, taking into account various external factors.
This is particularly important for the realistic calculation of gift tax and/or the corresponding undercutting of certain allowances.
A market value appraisal is necessarily
- associated with an on-site visit
- invoiced according to the corresponding fee table (in the current version)
Valuation Act (BewG) § 198 - Proof of the lower fair market value
(1) If the taxpayer proves that the fair market value of the economic unit on the valuation date is lower than the value determined in accordance with sections 179, 182 to 196, this value shall be used. In principle, the provisions issued on the basis of section 199 (1) of the Building Code shall apply to proof of the lower fair market value.
(2) An appraisal by the competent expert committee within the meaning of sections 192 et seq. of the Building Code or by persons who have been appointed or certified as experts or appraisers for the valuation of real estate by a state, state-recognized or DIN EN ISO/IEC 17024 accredited body may regularly serve as evidence of the lower fair market value.
(3) A purchase price for the property to be valued that was realized in the ordinary course of business within one year before or after the valuation date may serve as evidence of the lower fair market value if the relevant circumstances for this are unchanged from the circumstances on the valuation date.