Guiding principles
1. n.v.: In order to demonstrate the shortened actual useful life of a building used to generate income (Sec. 7 (4) Sentence 2 EStG), the taxpayer may use any method of demonstration that appears suitable in the individual case to provide the necessary evidence; in this respect, it is necessary that, on the basis of the taxpayer's explanations, the period during which the relevant building can probably be used in accordance with its intended purpose can be estimated with sufficient certainty.
2nd NV: The submission of an expert opinion on the building substance is not a prerequisite for the recognition of a shortened actual useful life.