Answer letters for the tax office

Has the tax office rejected your appraisal?

Most rejections rely on a handful of recurring objections. For each of them we have prepared a reasoned answer letter citing the relevant case law.

Which objections does your tax office raise?

Select every point mentioned in the letter from your tax office. You can select several.

The remaining useful life is "only a model value"The tax office claims the ImmoWertV model values do not prove a shorter actual useful life. The BFH (IX R 25/19, IX R 14/23) accepts any expert substantiation.
The requirements of the BMF letter are not metReference to the BMF letter of 22 Feb 2023. The BMF relaxed its strict requirements as of 1 Dec 2025.
The appraiser lacks the required qualificationA DIN EN ISO/IEC 17024 certification or a public appointment is demanded. The fiscal courts of Hamburg (60/23) and Münster (654/23) disagree.
There was no (personal) site inspectionThe tax office doubts the inspection took place or demands that the appraiser inspected the property personally.
A total surplus forecast is demandedBecause of the shorter useful life, the intention to generate income is suddenly called into question.
Different remaining useful life in the same buildingAnother unit in the building was assessed with a different remaining useful life, so the tax office accepts neither.
The appraisal is not a valuation under § 198 BewGThe tax office disputes that the appraisal counts as proof within the meaning of § 198 BewG.

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