Find answers to the most common questions about AfAMax, useful life appraisals, and using depreciation for tax purposes.
In our calculator you can generally choose any valuation date retroactively back to 01/01/2020. If you acquired the property after that, it usually makes sense to use the date on which benefits and burdens transferred (“transfer of possession, risk and rewards”). Otherwise, we often recommend using January 1 of a given year. Important: all inputs must reflect the circumstances as of the chosen valuation date. If you are unsure, clarify the best date with your tax advisor.
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.
The assessment follows recognized valuation principles, including key concepts reflected in the German valuation framework (e.g., ImmoWertV principles). Core inputs include year of construction/age, construction type, maintenance level, defects and damages, modernizations (type, scope, timing), usage type, and technical equipment. Modernizations can extend useful life; significant deficiencies can shorten it.
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.
Yes—this can be possible, especially for tax years that have not yet become final (i.e., where no final tax assessment notice is in place). In such cases, a shorter actual remaining useful life can be applied and the remaining tax basis of the building may be reallocated accordingly. In practice, depreciation is determined on a yearly basis and can be reassessed. Please coordinate the specific implementation with your tax advisor.
Still have questions? Our team is happy to help.
A clearly structured process – from the initial assessment to confident tax use.
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.
Find out how much you could save with a certified depreciation report.
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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
Düsseldorf offers a varied residential building stock ranging from older properties to newer developments. Especially for buildings that have been modernised over time, the actual economic useful life often differs from statutory benchmarks. A remaining useful life report helps property owners in Düsseldorf capture these differences in a substantiated and tax-relevant manner.
