Guide · February 2026
Tax office assessment too high? How to prove the lower market value
Under Section 198 of the German Valuation Act (BewG), owners can refute the assessed value of real property set by the tax office by means of an expert appraisal. This guide shows the procedure — from the deadline to submission.
The tax office determines the value of real property for inheritance or gift tax using standardised procedures that can exceed the actual market value. Under Section 198 of the German Valuation Act (BewG), you have the right to prove a lower market value by means of an expert appraisal and thus reduce the tax burden.
It is important to act within the one-month objection period after the assessment notice has been served. We produce a market value appraisal that holds up in court and takes into account the individual circumstances of your property.
You receive the appraisal from us in digital form, as a signed PDF with a Qualified Electronic Signature (QES), which you can forward directly to the tax office. It is treated as an original.
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