The reliable market value of a property.
The market value appraisal determines the market value using the recognised methods of the ImmoWertV — reliable before tax offices, courts and contractual partners.
What the appraisal achieves
The market value appraisal determines a property’s current market value independently and traceably. Depending on the property, the comparative, income or asset value method is used.
The result is a full appraisal that holds up before tax offices and courts.
- Legally sound, independent market value
- For inheritance, gift and divorce
- Basis for purchase and sale
- Court- and tax-office-proof
How it works
- A few minutes
Provide details about the property
You arrange a short introductory call in which we gather information about your property — or you send us your property documents instead.
- Free & non-binding
Receive a quote
You receive a quote from us for producing the market value appraisal.
- Reliable valuation
Place the order and receive the appraisal
After the order is placed, an expert certified to DIN EN ISO/IEC 17024 inspects the property, carries out the valuation and sends it as an appraisal.
Suitable for — and the right time
- Heirs and gift recipients
- Spouses separating
- Sellers and buyers
- Companies (balance sheet)
Sensible whenever a reliable value is needed:
- Inheritance and gift tax — often lower than the tax office’s estimate
- Judicial or out-of-court disputes
- Before a planned sale for realistic pricing
An individual offer instead of a flat rate.
A market value appraisal is always property-specific — scope and effort depend on the property and the occasion. That is why you receive a transparent fixed offer as soon as the key data is available. (incl. VAT)
- Full appraisal per ImmoWertV
- Court- & tax-office-proof
- For inheritance, sale & disputes
- Fixed offer price up front
After a brief review of the property’s key data you receive a fixed offer — before anything is commissioned. No open-ended hourly rates.
- Review the key data
- Receive a fixed offer
- Only then commission
Law, evidence & the current situation
The market value is defined by law and the procedure for determining it is standardised. What matters is that the appraisal meets the formal requirements — otherwise the tax office will not accept it. What counts, and how the situation has developed.
The legal basis
Defines the market value as the price that would be achievable in ordinary business dealings at the valuation date — disregarding unusual or personal circumstances.
Since 2022 a single ordinance governs valuation, replacing the earlier collection of guidelines. It determines the permitted methods, the data sources and the derivation of the land value.
For inheritance and gifts you may prove a lower common value than the standardised method of the Valuation Act produces — the proof is provided by an appraisal per § 194 BauGB.
The four formal requirements
Recognised are the valuation committee as well as certified or publicly appointed and sworn experts — with us per DIN EN ISO/IEC 17024.
The property is assessed concretely: condition, fittings, location and particularities instead of blanket assumptions.
Comparative, income or asset value method — chosen with reasons and derived from the valuation committee’s official data.
Every assumption is documented and verifiable. Only then does the value withstand a query from the tax office or a legal dispute.
How the legal situation has developed
Legislators and the tax administration have raised the standardised values over the years — in return, the courts have strengthened the proof of the actual market value.
- 24.06.2024
The tax administration follows suit on property tax
Proof possibleAn identically worded decree of the federal states permits proof of the lower market value where the assessed property tax value exceeds the actual value considerably — by around 40 %.
- 27.05.2024
The BFH opens up property tax valuation
In owners’ favourIn two interim relief proceedings (II B 78/23 and II B 79/23) the Federal Fiscal Court makes clear: where standardised and actual value diverge significantly, the owner must be able to provide counter-evidence.
- since 01.01.2023
Only qualified appraisers may prove the value
RequirementWith the 2022 Annual Tax Act, § 198 (2) BewG lays down who may prove the lower value: the valuation committee, certified experts or publicly appointed and sworn experts.
- 01.01.2023
Higher standardised values for inheritance and gifts
Burden increasedThe 2022 Annual Tax Act aligns the valuation methods of §§ 177 ff. BewG with the ImmoWertV 2021. As a result the flat-rate values often come out higher — and with them the tax, if nobody objects.
- 01.01.2022
ImmoWertV 2021 comes into force
A single ordinance replaces the previous valuation guidelines. Methods and data sources have since been standardised nationwide — the application notes (ImmoWertA) specify them further.
- 05.12.2019
The BFH specifies the proof of value
The Federal Fiscal Court addresses the requirements for proving the lower common value (II R 9/18): in substance and method the appraisal must meet the valuation rules in order to displace the standardised result.
- 10.04.2018
The BVerfG strikes down the old assessed values
Reform triggeredThe Federal Constitutional Court declares the decades-old property tax assessment bases unconstitutional — the starting point for the revaluation of all properties and for today’s debate about proof.
The bottom line:
The tax authority’s flat-rate values are only the starting point. Whoever proves the actual market value pays on the proven value — provided the appraisal comes from a recognised expert and is derived property-specifically.
Frequently asked questions
Would you like support?
Not sure whether the appraisal helps in your situation? Send a non-binding enquiry or talk to us directly.
To the enquiry
Send your non-binding enquiry about the market value appraisal.
Do you have questions?
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.
0151 22978176