Have you inherited a piece of land and are faced with the task of determining its value for the tax office? The online inquiry of the standard land value is a crucial first step that takes only a few minutes. Find out here how to use this value correctly and why it alone is often not enough.
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The topic briefly and concisely
The standard land value is the official, but often inaccurate basis for assessment by the tax office for inheritance tax.
You can query the standard land value for any property in Germany for free through online portals like BORIS-D within minutes.
The standard land value is an average figure and does not take into account individual characteristics such as development, layout, or location, which is why it can vary significantly from the actual market value.
An inherited plot of land represents a significant asset, but it immediately raises tax-related questions. The tax office uses the so-called standard land value for assessment, an average value that forms the basis for determining inheritance tax. Fortunately, you can now query the standard land value for an inherited property online – often even for free. This article guides you through the process, explains the legal foundations, and outlines the limitations of this value. This way, you create a valid basis for your tax return and recognise when a professional appraisal becomes necessary to save up to 30% in taxes.
Understanding the Key Role of the Standard Land Value in Inheritance
If you inherit a property, the tax office requires a valuation to calculate the inheritance tax. The basis for this is § 196 of the Federal Building Code (BauGB), which stipulates 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 first point of reference to determine the tax value of your inherited property. Providing correct information is therefore 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. Having precise knowledge of the standard land value is the first step in validating this calculation.
Guide: Determine the standard land value online in 3 steps
Querying the standard land value is now straightforward and possible free of charge in most federal states. The central portal for this is BORIS-D, the land 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 the address: Visit the BORIS-D website or the relevant geoportal for your federal state (e.g., BORIS Hessen, BORIS-BW). Enter the exact address of the inherited property into the search field.
Identify the standard land value zone: The map will display the appropriate standard land value zone in which your property is located. Each zone has a specific value in euros per square metre.
Read and document the value: Note down the quoted standard land value. This value, multiplied by the property’s area in square metres, gives the land value initially set by the tax office.
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 you can estimate the value for the tax office.
Limitations of Significance: Why the Standard Ground Value is Not the Market Value
The online queried standard land value is an important but 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 due to unaccounted individual characteristics. These value-influencing factors include:
Development: The standard land value applies to an undeveloped plot. The value and condition of any building on it are not recorded.
Shape and topography: An unfavourable shape or steep gradient can significantly reduce the value.
Level of development: The costs for any outstanding connections to roads, sewage systems or water are not included in the standard land value.
Special rights and encumbrances: Registered rights of way or building charges can also affect the value.
These factors demonstrate what your inherited house is really worth and are crucial for a realistic valuation.
Save on taxes: Lodge an objection against an excessively high land value
If the tax office overestimates the value based on the standard land value, you have the right to prove a lower fair value. This option is enshrined in § 198 of the Assessment Act (BewG). A simple assertion is not sufficient; 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 individual features of your property and can demonstrate a deviation of over 20% from the general land value. An investment of a few hundred euros in a report can thus result in a tax saving of several thousand euros. A data-driven Auctoa assessment or a conversation with our ImmoGPT can quickly give you a first indication of whether such a step is worthwhile for you and how you can determine the market value for the tax office.
The source of the data: Tasks and function of the expert committees
The standard land values do not arise arbitrarily. They are determined by independent committees of experts for property values, which were introduced in Germany in 1960 to create market transparency. These committees receive copies of all notarised purchase contracts in their jurisdiction from notaries. Based on this collection of purchase prices, the average location values for defined zones are calculated. The legal basis for their work is provided by the Building Code (BauGB) and the Property Valuation Ordinance (ImmoWertV). The determination is made at least every two years, which means that the values can always slightly lag behind the actual market development. So when you query the standard land value for your inherited property online, you are accessing a vast but historical database. For a forward-looking decision, it is therefore important to understand what to consider in an inherited property.
Conclusion: From Digital Benchmark to Informed Asset Decision
Querying the standard land value for an inherited property online is an essential, quick, and often free initial step. It provides you with a preliminary overview in under 5 minutes, along with the same data basis that the tax office uses. However, this value is only an average and rarely reflects the true market value. For an accurate tax declaration and to avoid financial disadvantages, a critical review of this value is indispensable. A professional, AI-supported evaluation, like the one offered by Auctoa, provides you with the necessary facts to determine the actual value of your inheritance and base your decisions on a solid, data-driven foundation. Use the ImmoGPT Chat now to quickly clarify your specific questions without any obligation.
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Additional useful links
BORIS-D provides access to land reference values, relevant for the valuation of properties.
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 real estate 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.
FAQ
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 in the nationwide portal BORIS-D. The query is usually free of charge and only requires entering the property address.
Why does the tax office's decision 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 asset value or income value method). The sum of the land value and the building value results in the property value, which is then noted in the tax assessment.
Can I simply inform the tax office of a lower value?
No, a simple notification is not sufficient. According to § 198 BewG, you must demonstrate a lower value with a qualified appraisal from a certified expert. The burden of proof rests entirely with you as the taxpayer.
How up-to-date are the land values available online?
The standard land values are re-evaluated by the expert committees at least every two years at the end of an even calendar year and then published. Therefore, there may be a certain delay in reflecting current market developments.
What is the difference between land value and standard 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 plot area (e.g., €500/m² * 600 m² = €300,000).
Is it worth getting an appraisal to determine a lower value?
An appraisal is worthwhile when the expected tax savings exceed the costs of the appraisal (usually a few hundred to a few thousand euros). This is often the case for properties with value-reducing features (e.g., contamination, poor layout, heritage protection).
