Property Valuation
Online Value Analysis
Query inherited property’s standard land value online
Have you inherited a plot of land and are faced with the task of determining its value for the tax office? The online query of the standard land value is a crucial first step that only takes a few minutes. Find out here how to use this value correctly and why it is often not enough on its own.
With access to Google, BORIS, and Deep Research.
The standard land value is the official but often inaccurate valuation basis of the tax office for inheritance tax.
You can query the standard land value for any property in Germany free of charge via online portals such as BORIS-D within minutes.
The standard land value is an average value and does not take into account individual characteristics such as development, layout, or location, which is why it can significantly differ from the actual market value.
An inherited property represents a substantial asset, but it immediately raises tax questions. The tax office uses the so-called standard land value for assessment, an average value that forms the basis for the determination of inheritance tax. Fortunately, you can now query the standard land value for an inherited property online—usually even free of charge. This article guides you through the process, explains the legal foundations, and highlights the limitations of this value. This way, you establish a valid basis for your tax return and recognize when a professional valuation becomes necessary to save up to 30% on taxes.
If you inherit a property, the tax office requires an assessment to calculate the inheritance tax. The basis for this is § 196 of the Building Code (BauGB), which mandates the determination of standard land values. This value represents an average price per square metre for a specific zone and is set by local expert committees at least every two years. For the tax office, this value is the initial reference point to determine the taxable value of your inherited property. Therefore, providing correct information is crucial to make the process transparent from the start. With our inheritance tax calculator, you can make an initial assessment of your potential tax liability. Knowledge of the exact land value is the first step to validate this calculation.
The inquiry for property value is uncomplicated today and possible for free in most federal states. The central portal for this is BORIS-D, the property value information system for Germany. It compiles data from the expert committees across the country. Here's how to proceed:
Access the portal and enter address: Visit the BORIS-D website or the corresponding geoportal for your federal state (e.g., BORIS Hessen, BORIS-BW). Enter the exact address of the inherited property into the search mask.
Identify property value zone: The map will show you the relevant property value zone where your property is located. Each zone has a specific value in euros per square metre.
Read and document the value: Note down the specified property value. This value, multiplied by the plot size in square metres, provides the land value that the tax office initially sets.
This process often takes no longer than 5 minutes and provides you with an official data basis. This figure is the starting point for all further considerations on how to estimate the value for the tax office.
The online queried standard land value is an important, yet highly simplified average value. It does not reflect the actual market value (traffic value) of your specific property. The market value can often deviate by 10% to 20% from the standard land value, since individual characteristics are not considered. Factors influencing this value include:
Development: The standard land value applies to an undeveloped plot. The value and condition of a building on it are not captured.
Shape and topography: An unfavourable shape or steep slope can significantly decrease the value.
Degree of development: The costs for pending connections to roads, sewage, or water are not included in the standard land value.
Special rights and obligations: A registered right of way or building obligation can also affect the value.
These factors show, what your inherited house is really worth, and are critical for a realistic evaluation.
If the tax office assesses the value based on the standard land value as too high, you have the right to prove a lower common value. This possibility is anchored in § 198 of the Valuation Act (BewG). A simple assertion is not enough for this; you bear the full burden of proof. A qualified market value appraisal, prepared by a certified expert, is usually the only way to convince the tax office. Such an appraisal takes into account all the individual characteristics of your property and can demonstrate a deviation of more than 20% from the standard land value. Investing in an appraisal costing a few hundred euros can thus lead to tax savings of several thousand euros. A data-supported Auctoa assessment or a conversation with our ImmoGPT can quickly give you an initial indication of whether such a step is worthwhile for you and how you can determine the market value for the tax office.
The standard land values are not arbitrary. They are determined by independent expert committees for property values, which were established in Germany in 1960 to create market transparency. These committees receive copies of all certified purchase contracts from notaries within their jurisdiction. Based on this collection of purchase prices, the average location values for defined zones are calculated. The legal basis for their work is the Building Code (BauGB) and the Real Estate Valuation Regulation (ImmoWertV). The evaluation takes place at least every two years, which means that the values may always slightly lag behind actual market developments. So, when you query the standard land value for your inherited property online, you are accessing a vast but historical database. For a future-oriented decision, it is therefore important to understand what to consider with an inherited property.
Checking the standard land value for an inherited property online is an essential, quick, and usually free first step. It provides you with an initial orientation in less than 5 minutes and the same data basis that the tax office uses. However, this value is only an average and rarely reflects the true market value. For a correct tax return and to avoid financial disadvantages, a critical examination of this value is essential. A professional, AI-supported evaluation, like the one offered by Auctoa, provides you with the necessary facts to determine the true value of your inheritance and base your decisions on a solid, data-driven foundation. Use the ImmoGPT chat now to quickly and non-bindingly clarify your specific questions.
BORIS-D provides access to land reference values that are relevant for the assessment of plots.
Statistisches Bundesamt contains information on the construction price index and real estate price index, important for property valuation.
Statistisches Bundesamt offers tables on house prices and land prices, useful for property valuation.
vdp (Verband deutscher Pfandbriefbanken) publishes the VDP Real Estate Price Index, which reflects the development of real estate prices.
Bundesamt für Kartographie und Geodäsie (BKG) provides access to the geodata centre.
Gutachterausschüsse Bayern provide access to land reference values in Bavaria.
BORIS.NRW is the land reference value information system for North Rhine-Westphalia.
Where can I find the standard land value for my inherited property?
You can find the official standard land value in the land value information system (BORIS) of your federal state or on the nationwide portal BORIS-D. The query is usually free of charge and only requires the entry of the property address.
Why does the tax office notice differ from the standard land value?
The tax office uses the standard land value as a basis. For developed properties, an additional building value is determined (usually using the real value or income value method). The sum of the land value and building value results in the property value, which is then included in the tax notice.
Can I simply report a lower value to the tax office?
No, a simple report is not sufficient. According to Section 198 of the Valuation Act, you must prove a lower value through a qualified appraisal by a certified expert. The burden of proof lies entirely with you as the taxpayer.
How current are the standard land values available online?
The standard land values are recalculated and published by the appraisal committees at least every two years at the end of an even calendar year. Therefore, there may be a certain time delay compared to the current market development.
What is the difference between standard land value and land value?
The standard land value is a normalized value per square meter (e.g. €500/m²). The land value is the result of multiplying this standard value by the total area of the property (e.g. €500/m² * 600 m² = €300,000).
Is an appraisal worthwhile for determining a lower value?
An appraisal is worthwhile if the expected tax saving exceeds the cost of the appraisal (usually several hundred to a few thousand euros). This is often the case with properties that have value-reducing features (e.g. contamination, poor layout, listed building status).
