Has the tax office rejected your appraisal?

Select every point mentioned in the letter from your tax office. You can select several.

• The remaining useful life is "only a model value"The tax office claims the ImmoWertV model values do not prove a shorter actual useful life. The BFH (IX R 25/19, IX R 14/23) accepts any expert substantiation.
• The requirements of the BMF letter are not metReference to the BMF letter of 22 Feb 2023. The BMF relaxed its strict requirements as of 1 Dec 2025.
• The appraiser lacks the required qualificationA DIN EN ISO/IEC 17024 certification or a public appointment is demanded. The fiscal courts of Hamburg (60/23) and Münster (654/23) disagree.
• There was no (personal) site inspectionThe tax office doubts the inspection took place or demands that the appraiser inspected the property personally.
• A total surplus forecast is demandedBecause of the shorter useful life, the intention to generate income is suddenly called into question.
• Different remaining useful life in the same buildingAnother unit in the building was assessed with a different remaining useful life, so the tax office accepts neither.
• The appraisal is not a valuation under § 198 BewGThe tax office disputes that the appraisal counts as proof within the meaning of § 198 BewG.

Nothing selected yet