Services

Every property investor needs to know these three types of appraisal.

Gutachtenwelt prepares remaining useful life, purchase price allocation and market value appraisals — with digitalised processes in an average of ten days, and officially recognised thanks to certification to DIN EN ISO/IEC 17024. Which appraisal suits your situation and is worth it, we are glad to work out together in a personal conversation.

In detail

What each service delivers.

A brief outline of what each appraisal is about, who it pays off for and what it rests on legally.

Restnutzungsdauer appraisal

Proves the actual, shorter remaining useful life of a building — and thereby raises the annual depreciation noticeably.

By default the tax office assumes, after every change of owner, a flat useful life of 40 or 50 years depending on the year of construction. Whether the real remaining useful life is shorter can be evidenced by appraisal. Depreciation is brought forward and the tax burden drops — often the most effective lever for existing properties.

What forHigher annual AfA
For whomLandlords of existing properties
Basis§ 7 Abs. 4 S. 2 EStG
To the Restnutzungsdauer appraisal

Purchase price allocation

Splits the purchase price appropriately into a non-depreciable land share and a depreciable building share.

Only the building share can be depreciated — the higher it is set, the greater the annual AfA. The official BMF worksheet often underestimates the building share. An appraisal substantiates the building share by selected methods and creates a robust basis that holds up before the tax office.

What forLarger depreciation base
For whomBuyers & landlords
Basis§ 7 (4) sentence 1 EStG
To purchase price allocation

Market value appraisal

Determines the objective market value of a property comprehensibly under the Immobilienwertermittlungsverordnung.

Whether inheritance, gift, divorce, an upcoming sale or evidence before authorities and courts — a qualified market value appraisal documents location, condition and value-forming factors in an audit-proof way. It is recognised by tax offices and courts alike.

What forLegally sound market value
For whomHeirs, owners, courts
BasisImmoWertV, § 194 BauGB
To the market value appraisal
Contact

Still unsure whether an appraisal helps you?

In a personal conversation we go through your situation and work out whether an appraisal is worth it for you.

Would you like to talk?

Give us a call or drop us a message, and in a few minutes we can clarify whether an appraisal is worthwhile for your property and how the process works.