Immobilienbewertung im Steuerrecht

3rd edition. Vienna: Linde, 2016

The book is a detailed presentation of the entire case law and literature on the tax valuation of real estate. He develops solutions for controversial questions. It is of great practical use for the real estate industry and private real estate investors as well as for legal professionals and experts.

Ascertaining the value of a property, dividing it into land and buildings, and determining the remaining useful life of the building present experts with great challenges in valuation theory and practice. Often, expert opinions are not recognized by the tax authorities because they do not consider case law or do not comply with the formal requirements for such evidence.

The book presents the entire case law and literature on tax valuations in detail, establishing solutions to controversial issues. The preparation of the expert opinion and the procedural regulations are also looked at in detail. The reader thus benefits from a practice-oriented guideline for carrying out correct real estate valuations from a tax perspective.

Target group: real estate sector, private and institutional real estate investors, attorneys, tax advisers and auditors, experts.