For tax purposes, land is generally assumed not to wear out. Buildings, however, deteriorate over time due to age, use, and technical obsolescence. Therefore, only the building portion (not the land) is depreciable.
Find answers to the most common questions about AfAMax, useful life appraisals, and using depreciation for tax purposes.
For tax purposes, land is generally assumed not to wear out. Buildings, however, deteriorate over time due to age, use, and technical obsolescence. Therefore, only the building portion (not the land) is depreciable.
If the building is very new or its condition/modernization level suggests that the actual useful life does not materially differ from typified assumptions, the tax benefit may be limited. That is exactly why AfAMax offers a free preliminary assessment—to provide a reliable indication upfront.
Even with a long-term holding strategy, a shorter depreciation period can be beneficial because it shifts tax effects forward. That often means more liquidity in the early years—e.g., for reserves, renovations, or additional investments. The total depreciation is still limited by the depreciable building value, but the timing can change substantially.
The year of construction typically refers to the year of (predominant) completion for first use. If a building was damaged and restored, the original year usually remains applicable. If it was completely destroyed and rebuilt, the new-build year is relevant. If the year cannot be determined reliably, it may be estimated based on plausible evidence.
In principle, yes—provided the report is technically sound, plausible, and transparent. Following the German Federal Fiscal Court ruling of 28/07/2021 (case IX R 25/19), a shorter actual useful life can be applied when supported by an appropriate proof. Please note that laws, administrative practice, and case law can change over time; seek tax advice if needed.
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We review, without obligation, whether your property may benefit from a reduced remaining useful life – quickly and without risk.
If a potential benefit is identified, you can commission the appraisal in just a few clicks. The report is prepared by certified expert appraisers (DIN EN ISO/IEC 17024).
Your property is professionally assessed and documented in a technically, economically and tax-relevant manner.
We support you in using the appraisal correctly for your tax return and assist with any follow-up questions.
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You can identify which tax office is responsible for you by the first 2-4 digits of your tax number.
Create a solid basis for increased depreciation with a certified remaining useful life report for tax purposes. Benefit from a simple online submission, expert review by certified appraisers, and a report that serves as a reliable basis for your tax return.
In many cases, a valuation report leads to a noticeable reduction in annual tax burden.
500+ property owners across Germany have already optimized their depreciation with AfAMax.
Maximise your tax advantages with a professionally substantiated and tax-compliant remaining useful life assessment.
The shorter the professionally substantiated remaining useful life, the higher the annual depreciation allowance. This can reduce your tax burden and improve your cash flow.
Our reports are prepared by certified expert appraisers (DIN EN ISO/IEC 17024) and are clearly documented and fully traceable – providing a reliable basis for tax-related use.
Tax savings directly affect your net return. Especially for older properties or buildings with renovation requirements, a valuation report can quickly prove worthwhile.
500+ professionally substantiated valuation reports in the past 3 years
Dortmund offers a diverse property stock across different construction periods and refurbishment levels. For older residential buildings, the actual economic remaining useful life can differ significantly from standard depreciation assumptions. A remaining useful life report gives property owners in Dortmund a robust basis for realistic AfA treatment.
