For tax purposes, land is generally assumed not to wear out. Buildings, however, deteriorate over time due to age, use, and technical obsolescence. Therefore, only the building portion (not the land) is depreciable.
FAQ
Find answers to the most common questions about AfA Sparen, useful life appraisals, and using depreciation for tax purposes.
For tax purposes, land is generally assumed not to wear out. Buildings, however, deteriorate over time due to age, use, and technical obsolescence. Therefore, only the building portion (not the land) is depreciable.
Even with a long-term holding strategy, a shorter depreciation period can be beneficial because it shifts tax effects forward. That often means more liquidity in the early years—e.g., for reserves, renovations, or additional investments. The total depreciation is still limited by the depreciable building value, but the timing can change substantially.
The year of construction typically refers to the year of (predominant) completion for first use. If a building was damaged and restored, the original year usually remains applicable. If it was completely destroyed and rebuilt, the new-build year is relevant. If the year cannot be determined reliably, it may be estimated based on plausible evidence.
In principle, yes—provided the report is technically sound, plausible, and transparent. Following the German Federal Fiscal Court ruling of 28/07/2021 (case IX R 25/19), a shorter actual useful life can be applied when supported by an appropriate proof. Please note that laws, administrative practice, and case law can change over time; seek tax advice if needed.
1) Free preliminary assessment in our calculator. 2) Data entry and—if needed—upload or supplementation of documents. 3) Preparation of the appraisal report by a certified expert. 4) Delivery of the report and a cover letter to support submission to the tax office (typically via your tax filing).
Still have questions? Our team is happy to help.
Our Process
A clearly structured process – from the initial assessment to confident tax use.
We review, without obligation, whether your property may benefit from a reduced remaining useful life – quickly and without risk.
If a potential benefit is identified, you can commission the appraisal in just a few clicks. The report is prepared by certified expert appraisers (DIN EN ISO/IEC 17024).
Your property is professionally assessed and documented in a technically, economically and tax-relevant manner.
We support you in using the appraisal correctly for your tax return and assist with any follow-up questions.
Check whether a certified depreciation report may be worthwhile for you.
Check Your SavingsStart with a free initial assessment of your personal depreciation.
No obligation • Report delivery possible within 3–5 business days
We prepare appraisals across Germany – the remaining useful life follows the same federal tax law everywhere.
Local Tax Offices
You can identify which tax office is responsible for you by the first 2-4 digits of your tax number.
Local pages with tax offices, building-age patterns and answers for your region.
Create a solid basis for increased depreciation with a certified remaining useful life report for tax purposes. Benefit from a simple online submission, expert review by certified appraisers, and a report that serves as a reliable basis for your tax return.
Whether a valuation report reduces your annual tax burden depends on your individual case.
100+ property owners across Germany have already optimized their depreciation with AfA Sparen.
Benefits
Create a well-founded basis for your depreciation with a traceable remaining useful life assessment.
The shorter the professionally substantiated remaining useful life, the higher the annual depreciation allowance. This can reduce your tax burden and improve your cash flow.
Our reports are prepared by certified expert appraisers (DIN EN ISO/IEC 17024) and are clearly documented and fully traceable – providing a reliable basis for tax-related use.
Tax savings directly affect your net return. Especially for older properties or buildings with renovation requirements, a valuation report may prove worthwhile depending on the individual case.
100+ professionally substantiated valuation reports in the past 3 years
Dortmund
Dortmund offers a diverse property stock across different construction periods and refurbishment levels. For older residential buildings, the actual economic remaining useful life can differ significantly from standard depreciation assumptions. A remaining useful life report gives property owners in Dortmund a robust basis for realistic AfA treatment.
