FAQ
Find answers to the most common questions about AfA Sparen, useful life appraisals, and using depreciation for tax purposes.
If the valuation date falls within a tax year you have not yet filed, you can use the appraisal directly for that return. If you already received a tax assessment notice, it depends on whether it has become final. In time-sensitive situations (e.g., a recently issued notice), contact your tax advisor promptly.
In practice, the determined remaining useful life usually remains relevant as long as there are no material changes to the property (e.g., major modernization, change of use, or significant damage). If such changes occur, a reassessment may be appropriate.
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.
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 our calculator you can generally choose any valuation date retroactively back to 01/01/2020. If you acquired the property after that, it usually makes sense to use the date on which benefits and burdens transferred (“transfer of possession, risk and rewards”). Otherwise, we often recommend using January 1 of a given year. Important: all inputs must reflect the circumstances as of the chosen valuation date. If you are unsure, clarify the best date with your tax advisor.
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.
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City Analysis
This section reflects local building-age patterns, market conditions, and practical tax-office experience.
Munich has the highest property prices in Germany. That makes the absolute tax impact of a useful-life report particularly high.
Assumption:
Comparison:
At a 42% tax rate this equals about EUR 3,276 additional liquidity per year.
Inner-city period buildings, post-war inventory and partially modernized assets are common. This often creates strong cases for realistic RUL determination.
Very high land values reduce the relative building share. That means each year gained through a shorter useful life has even more impact.
Munich tax offices are used to rental-property cases and generally familiar with this report type when documentation is complete and consistent.
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
Munich
Munich is known for its stable property market and a broad mix of building types and construction periods. For older or modernised residential properties, standard depreciation periods often fail to reflect the true economic condition of the building. A remaining useful life report can support property owners in Munich in aligning depreciation with the actual state of their property.
