You can object to a tax notice within one month of its delivery (section 355 AO). The objection can be lodged first to meet the deadline and substantiated later. Send us your case as early as possible.
FAQ
Clear answers for owners whose appraisal the tax office rejected.
You can object to a tax notice within one month of its delivery (section 355 AO). The objection can be lodged first to meet the deadline and substantiated later. Send us your case as early as possible.
No. We also review cases where the original appraisal came from another provider. That is exactly when an independent look at the tax office’s objections pays off.
No. Objections and lawsuits are legal and tax advice, which we do not provide. We deliver the expert appraisal. The objection is filed by you, your tax adviser or, on request, our partner law firm.
The tax notice or the letter in which the tax office rejects the useful life, and the previous appraisal if available. For the new appraisal we also need the usual property details such as year of construction, floor areas and modernisation history.
Nobody can guarantee acceptance. Before you commission anything, we tell you openly whether the disputed points can be countered on the merits from an expert’s point of view. The legal assessment of your case is for your tax adviser or lawyer.
Still have questions? Our team is happy to help.
The objection period is one month. Have your case reviewed while there is still time.
Have your case reviewedWe look at the tax notice and the previous appraisal from an expert’s point of view and tell you whether a second appraisal can address the disputed points on the merits.
Free and without obligation
Basics
A second, purpose-built remaining-useful-life appraisal that lets you substantiate a rejected shorter useful life to the tax office again.
Section 7 (4) sentence 2 EStG lets owners depreciate a building over its shorter actual useful life. Tax offices do not always accept the appraisal submitted, though – for example because they object to the method, the degree of modernisation or the lack of an on-site inspection.
The Federal Fiscal Court confirmed in its rulings IX R 25/19 (2021) and IX R 14/23 (2024) that the shorter useful life may be demonstrated with any method suitable in the individual case. Many rejections can therefore be countered when the appraisal addresses the tax office’s objections specifically.
That is where we start: we analyse the reasons for the rejection, review the previous appraisal and prepare a new one that substantiates each disputed point. On request, our partner law firm handles the tax-law representation in objection or court proceedings.
We read the tax notice and the tax office’s letter point by point and classify every objection: method, data basis, modernisation or form.
The new appraisal follows the standards the Federal Fiscal Court has set for proving a shorter useful life.
A certified expert prepares the second appraisal and explicitly addresses the tax office’s objections.
Objections and lawsuits are legal and tax advice. Our partner law firm takes them on if you wish – we provide the expert foundation.
Occasions
Whenever the tax office does not accept your shorter useful life, or accepts only part of it.
The tax office did not adopt the shorter useful life.
The tax office doubts the appraisal and asks for further evidence.
The objection has been lodged, but the reasoning is still missing.
The objection was dismissed and the case is going to court.
Occasions
Whenever the tax office does not accept your shorter useful life, or accepts only part of it.
The tax office did not adopt the shorter useful life.
The tax office doubts the appraisal and asks for further evidence.
The objection has been lodged, but the reasoning is still missing.
The objection was dismissed and the case is going to court.
Process
From the rejection to a new appraisal at the tax office.
Send us the tax notice or the tax office’s letter and, if available, the previous appraisal.
We analyse the objections from an expert’s point of view and tell you whether a second appraisal can address the disputed points on the merits. Deadlines and legal steps are for your tax adviser or lawyer.
An expert redetermines the remaining useful life and addresses each of the tax office’s objections in the reasoning.
You submit the appraisal yourself, via your tax adviser or via our partner law firm. The expert answers the tax office’s technical questions about the appraisal.
For the typical objections tax offices raise against a remaining-useful-life appraisal, we have prepared reasoned answer letters citing current case law.
Price
A fixed price for the second appraisal, known before you commission it.
Base price
from€490incl. 19% VAT
All prices include VAT. The cost of legal representation is not included.
A condominium is usually less work to appraise than a mixed-use building.
Apartment buildings with several units require additional work.
If the tax office objected to the missing inspection, an on-site visit is available for a surcharge.
AfA-Verteidigung
A rejection need not be the final word. We analyse the tax office’s reasoning from an expert’s point of view and, where needed, prepare a second remaining-useful-life appraisal that addresses its objections.
from€490incl. 19% VAT
You receive a new remaining-useful-life appraisal that takes up the tax office’s objections and is reasoned according to Federal Fiscal Court case law – signed by a certified expert.
Free, no-obligation initial assessment
Expert initial assessment before you decide
When the objection deadline is close, priority processing is available for a surcharge.