Facing an important real estate decision and need indisputable proof of value? A <strong>certified appraisal</strong> offers you the necessary security and is recognized by courts and tax offices. Learn how you can minimize risks and make informed decisions.
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The topic briefly and concisely
An expert opinion certified according to DIN EN ISO/IEC 17024 offers the highest legal security and recognition by courts and tax offices, which is crucial for inheritances or sales.
Certified appraisals can help reduce inheritance tax by up to 50% by demonstrating a lower fair market value (§198 BewG).
The market value according to §194 BauGB is determined precisely, which creates a solid basis for sales negotiations and can accelerate the sales process.
Do you need a reliable valuation of your property that will hold up in court? A certified appraisal is often the key. It provides you with an accurate market value in accordance with §194 of the German Building Code (BauGB), creating a solid basis for negotiations or tax matters. Many property owners underestimate that only a few appraisers meet the high standards of DIN EN ISO/IEC 17024. This article shows you the benefits and the process to obtain such a document, often crucial, with up to 100% acceptance by authorities.
Maximise Your Legal Certainty: The Role of Certification According to DIN EN ISO/IEC 17024
The certification according to DIN EN ISO/IEC 17024 is an internationally recognised standard. It confirms the competence of experts at the highest level. Experts must demonstrate comprehensive specialist knowledge and at least 5 years of experience.
Only about 1,600 experts in Germany meet this standard. [2] This certification is often equivalent to a public appointment. A certified report thus gives you maximum assurance. It is recognised by courts, tax offices, and banks.
This is particularly advantageous in cases of inheritance or divorce, where values often in the six-figure range are disputed. The DAkkS (German Accreditation Body) accredits the certification bodies, thereby ensuring the quality of the reports.
Such a report can help you reduce your tax burden by up to 20-50%. This is relevant if the tax office sets the value too high. [4] The investment in a report often starts at €1,490. It usually pays off quickly. This provides an indisputable basis for all further steps.
Accelerate processes: Recognition by tax offices and courts
A certified appraisal is highly accepted by official authorities. For example, tax offices recognise it for inheritance tax purposes. According to §198 BewG, it can serve as proof of a lower common value. This can often reduce your tax burden by thousands of euros.
Courts also often demand such an appraisal in disputes, such as in the case of equalisation of gains. The clear methodology according to ImmoWertV and the proven independence of the appraiser are crucial here. A quality standard for appraisals is thus assured.
Savings of over €10,000 in taxes are not uncommon. Processing times at authorities can be shortened by several weeks with the submission of a certified appraisal. Without such a document, you risk lengthy examinations and possible rejections. Investing in a recognised appraisal, which is often completed within 10 working days, is therefore a wise precaution. In this way, you can avoid costly delays and legal disputes.
Foundation for Decisions: Precisely Determining the Market Value According to §194 BauGB
The heart of every property valuation is the market value. This is defined according to §194 BauGB. It represents the price that could be achieved in ordinary business transactions. A certified expert takes all value-relevant factors into account.
These include the location, size, condition, and legal circumstances of the property. Recognized methods such as the comparative, income, or cost approach are applied. The accuracy of this valuation is crucial for sales negotiations. It can make a difference of tens of thousands of euros. A precise appraisal protects you from misjudgments.
For a typical single-family house, the preparation of a full appraisal can encompass 60-100 pages. This level of detail ensures traceability and acceptance. Knowing the exact market value is therefore essential for your financial planning.
A certified surveyor checks, among other things, the following aspects of your property:
Land register extract and encumbrances: Checking ownership structures and registered rights, which can influence the value by up to 15%.
Building plans and permits: Ensuring compliance with building regulations, which can avoid future costs of over €5,000.
Energy certificate and degree of modernization: Assessment of the energy quality, which can increase or decrease the value by 10-20%.
Market analysis and comparable properties: Inclusion of at least 3-5 comparable transactions for realistic price assessment.
Standard land value and location quality: Analysis of the micro-location, which can account for up to 30% of the total value.
This thorough analysis ensures that you receive a solid basis for decision-making.
Avoid Pitfalls: Why Not Every Appraisal is Equivalent
The term "Immobiliengutachter" is not protected in Germany. This means that theoretically anyone can use this title. A simple short report from a non-certified provider often does not hold up in court. [39] The difference could cost you 100% of the property's value in a dispute.
Publicly appointed and sworn experts or appraisers certified according to DIN EN ISO/IEC 17024 provide the necessary security. Their qualifications are reviewed regularly, every 5 years. [3] A reliable report is based on transparent data and methods.
Look for the accreditation symbol of the DAkkS on the appraiser's certificate. This is the only way to ensure that the report meets stringent requirements. The cost of a non-recognized report is often wasted money, as it must be recreated. A certified report may initially cost more, but it secures you in the long run.
Clarity in Complex Cases: The Certified Report on Inheritance and Divorce
In emotional situations such as inheritance or divorce, an objective valuation is invaluable. A certified appraisal serves as a neutral basis for fair divisions. It helps avoid disputes among heirs or ex-partners, which often last for months.
The tax office often requires a valuation for inheritance tax assessment. [3] A qualified appraisal can prevent an excessive tax burden here, which can quickly reach five-figure amounts. [44]
Over 70% of inheritance cases involving real estate benefit from a neutral appraisal. A high-quality appraisal also considers retrospective valuation dates. This is often necessary. Investing, for example, €1,500 to €3,000 in an appraisal can save significant sums and stress. It creates clear conditions and enables a swift settlement.
Important aspects in inheritance and divorce are:
Valuation Date: The value is determined at the relevant date (e.g., date of death, date of separation). This can account for value fluctuations of +/- 10% per year.
Calculation of Compulsory Portion: An exact value is essential for the correct determination of compulsory portions; errors can lead to additional demands of over €25,000.
Equalisation of Gains: The appraisal provides the basis for calculating the gain, often a central point in divorces involving property worth over €500,000.
Avoidance of Speculation Tax: An appraisal can help accurately prove the acquisition value at the time of sale, saving up to 42% in taxes.
A certified appraisal ensures the necessary transparency and fairness here.
Optimise your sales proceeds: negotiate strongly with a certified appraisal
A realistic asking price is crucial for the success of a property sale. A certified appraisal provides you with a solid pricing basis. It significantly enhances your bargaining position with potential buyers. Studies show that properties with an independent valuation often sell up to 5% faster.
You can achieve up to 10% higher sales prices. An independent appraiser evaluates objectively and without any sales interest. This builds trust with buyers and reduces uncertainties. The cost of the appraisal, usually between 0.5% and 1% of the property's value, is money well spent.
It protects you from selling your property for less than it's worth. A detailed appraisal of over 50 pages documents all the value-relevant aspects. This way, you are well-prepared for all questions from interested parties.
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The process of obtaining a certified appraisal doesn't have to be complicated. At Auctoa, you'll receive your certified appraisal in a few transparent steps. First, we discuss your needs and collect initial information about your property, often in just a 30-minute conversation.
Next, a thorough on-site inspection is conducted by our certified experts, usually lasting 1-2 hours. You will receive your comprehensive appraisal within 10 working days after all documents are available.
Our experts are certified according to DIN EN ISO/IEC 17024 and ensure the highest quality. For an initial assessment or specific questions, you can also use our ImmoGPT chat, available 24/7. One advantage of certified appraisals is their wide acceptance. Start today and secure your reliable property evaluation.
The process at Auctoa in detail:
Free initial consultation: In a 15-30 minute conversation, we clarify your requirements and the scope of the appraisal.
Document review: You provide us with the necessary documents digitally; we review them within 24 hours.
On-site inspection: A certified inspector personally examines your property within 5 working days.
Appraisal creation: The detailed preparation is carried out to the highest standards and usually takes 7-10 working days.
Digital delivery: You receive your appraisal as a PDF, recognized by banks and authorities, such as for banking confidence in appraisals.
This structured approach to appraisals guarantees efficiency and precision.
Conclusion: Invest in security and clarity with a certified report
Why do I need a certified appraisal instead of a simple property valuation?
A certified appraisal, carried out by an expert qualified according to DIN EN ISO/IEC 17024, offers legal security unlike simple valuations. It is recognised by courts, tax authorities, and banks, which is essential in cases of inheritance, divorce or tax valuations and often saves costs of several thousand euros.
What documents are necessary for a certified property appraisal?
For a certified appraisal, a current land register extract (not older than 3 months), building plans (floor plans, sections, elevations), measurement of living space, energy certificate and, if applicable, tenancy agreements or declarations of division are required. Your expert will provide you with an exact list.
Is an expert certified according to ISO 17024 equivalent to a publicly appointed expert?
Yes, personal certification according to the internationally recognised standard DIN EN ISO/IEC 17024 is generally considered equivalent to public appointment and swearing-in, especially if the certification body is accredited by DAkkS.
Can Auctoa also prepare appraisals for complex properties or portfolios?
Yes, Auctoa has experts for a wide range of property types, from standard residential properties to complex commercial properties or real estate portfolios. Contact us for individual advice and an offer tailored to your specific needs.
How does a certified appraisal help me if the tax office assesses the value of my inherited property too high?
A certified appraisal can serve as evidence of the lower fair market value in accordance with § 198 Valuation Act (BewG). If the tax office sets the value too high across the board, such an appraisal can often achieve a significant reduction in inheritance tax by up to 50%. [44.7]
What does the on-site inspection by the expert include?
During the on-site inspection, which typically lasts 1-2 hours, the expert examines the condition of the building fabric, fittings, any defects or damage, the energy characteristics and the precise location quality. Photos are taken and measurements checked to create a precise valuation basis.
Additional useful links
The Federal Statistical Office provides comprehensive information on construction prices and the real estate price index in Germany.
Tables and data on house prices and building land can also be found at the Federal Statistical Office.
The Federal Institute for Research on Building, Urban Affairs and Spatial Development (BBSR) provides information on current developments in the housing and real estate markets.
The complete Real Estate Valuation Ordinance (ImmoWertV 2022) is the legal basis for property valuation in Germany.
The German Bundesbank provides an indicator system for the residential property market that delivers important data on market development.
The Federal Association of Publicly Appointed and Sworn Experts (BVS) is the central representation of interests for qualified experts in Germany.
FAQ
Why do I need a certified appraisal instead of a simple property valuation?
A certified appraisal, prepared by an expert qualified according to DIN EN ISO/IEC 17024, offers legal certainty in contrast to simple evaluations. It is recognised by courts, tax offices, and banks, which is essential for inheritance, divorce, or tax assessments and often saves costs of several thousand euros.
What documents are required for a certified property appraisal?
For a certified appraisal, a current land register extract (not older than 3 months), building plans (floor plans, sections, elevations), living space calculation, energy performance certificate, and, if applicable, rental agreements or division declarations are required. Your surveyor will provide you with an exact list.
Is an expert certified according to ISO 17024 equivalent to a publicly appointed expert?
Yes, a personal certification according to the internationally recognized standard DIN EN ISO/IEC 17024 is generally regarded as equivalent to public appointment and swearing-in, especially if the certification body is accredited by the DAkkS.
Can Auctoa also produce reports for complex properties or portfolios?
Yes, Auctoa has experts for various types of real estate, from standard residential properties to complex commercial buildings or real estate portfolios. Contact us for personalized advice and an offer tailored to your specific needs.
How does a certified appraisal help me if the tax office overestimates the value of my inherited property?
A certified appraisal can serve as evidence of the lower fair market value in accordance with § 198 of the Valuation Law (BewG). If the tax office sets the value too high in a blanket manner, such an appraisal can often help you achieve a significant reduction in inheritance tax by up to 50%. [44,7]
What does the on-site inspection by the assessor include?
During the on-site inspection, which usually lasts 1-2 hours, the surveyor assesses the condition of the building structure, equipment, any defects or damage, the energy characteristics, and the precise location quality. Photos are taken and measurements are checked to create a precise basis for evaluation.
