Available nationwide

Certified Appraisers for Your Building Depreciation

A qualified expert appraisal is often the deciding factor in whether the tax office accepts your depreciation strategy. Find the right appraiser in your city.

Why an appraisal?

When You Need an AfA Appraisal

Shortened useful life

Following the BFH ruling IX R 25/19, you can claim a shorter actual remaining useful life instead of the standard 50 years – but only with an accepted appraisal.

Purchase price allocation

The tax office only accepts an allocation between land and building that deviates from the BMF tool if a professional appraisal is provided.

Appeal and litigation

In case of a tax office rejection, a professional appraisal is the strongest piece of evidence in appeal or court proceedings.

Core renovation and construction costs

Whether a measure qualifies as construction costs (new depreciation base) or maintenance expenditure can be authoritatively assessed and documented by an appraiser.

Quality standard

What Sets AfAMax Appraisers Apart

1

Certified across Europe

Appraisers certified to DIN EN ISO/IEC 17024 – a recognised quality standard that supports professional credibility with tax authorities.

2

Tax authority approved

Our appraisals meet the requirements of tax authorities for the recognition of shortened useful life.

3

Local market expertise

Every appraiser knows the specific price levels and real estate markets of their region.

4

AfA specialisation

In-depth knowledge of §7 EStG, BMF circulars and current BFH case law on building depreciation.

Simple process

Your Path to an Appraisal

1

Free initial assessment

Check without obligation whether your property can benefit from a shortened remaining useful life – quickly and risk-free.

2

Commission appraisal

Enter your property data in the calculator. All required documents are collected in a structured process.

3

Appraisal preparation

Your property is professionally assessed – technically, economically and documented in a tax-authority-ready manner.

4

Receive appraisal

You receive your appraisal and covering letter for submission to the tax office – typically via your tax return.

Nationwide

Appraisers in Your City

AfAMax works with certified appraisers throughout Germany. Find the expert in your region.

Common questions

Questions About Appraisals

How much does an AfA appraisal cost?

AfAMax works with transparent fixed prices – independent of the property value. You can find the exact prices on our pricing page. Appraisal costs are tax-deductible as rental income expenses.

Will the tax office accept the appraisal?

Generally yes – provided the appraisal is technically sound, plausible and comprehensible. The BFH ruling of 28.07.2021 (ref. IX R 25/19) clarified that a shorter actual useful life can be claimed with suitable evidence. Our appraisers are certified to DIN EN ISO/IEC 17024 and follow the principles of the ImmoWertV.

Is it possible without an on-site visit?

The AfAMax standard appraisal includes a digital on-site inspection. A physical visit is available as an add-on and is recommended when you want maximum credibility or when the tax office has particularly high requirements.

How long does it take?

In practice, turnaround is typically between a few days and a few weeks – depending on the property, available data and chosen option. With express processing, you receive your appraisal in approximately 3–5 business days.

Ready to optimise your depreciation?

Start with a free initial assessment or find an appraiser in your city directly.