Certified Appraisers for Your Building Depreciation
A qualified expert appraisal is often the deciding factor in whether the tax office accepts your depreciation strategy. Find the right appraiser in your city.
When You Need an AfA Appraisal
Shortened useful life
Following the BFH ruling IX R 25/19, you can claim a shorter actual remaining useful life instead of the standard 50 years – but only with an accepted appraisal.
Purchase price allocation
The tax office only accepts an allocation between land and building that deviates from the BMF tool if a professional appraisal is provided.
Appeal and litigation
In case of a tax office rejection, a professional appraisal is the strongest piece of evidence in appeal or court proceedings.
Core renovation and construction costs
Whether a measure qualifies as construction costs (new depreciation base) or maintenance expenditure can be authoritatively assessed and documented by an appraiser.
What Sets AfAMax Appraisers Apart
Publicly appointed & sworn
IHK publicly appointed and sworn experts pursuant to §36 GewO.
Tax authority approved
Our appraisals meet the requirements of tax authorities for the recognition of shortened useful life.
Local market expertise
Every appraiser knows the specific price levels and real estate markets of their region.
AfA specialisation
In-depth knowledge of §7 EStG, BMF circulars and current BFH case law on building depreciation.
Your Path to an Appraisal
Choose an appraiser
Select an appraiser in your city and get in touch.
Submit documents
Purchase contract, year of construction, floor plans and renovation history – we review your documents.
Property inspection
The expert visits your property and documents its condition.
Receive appraisal
You receive a tax-authority-ready appraisal – ready for appeal or tax return.
Questions About Appraisals
How much does an AfA appraisal cost?
Costs depend on the market value of the property and the scope of the appraisal. Typically 0.5–1% of the property value. Appraisal costs are tax-deductible as business expenses.
Will the tax office accept the appraisal?
Appraisals by IHK publicly appointed and sworn experts are generally accepted by tax authorities. The methodological basis is key – our appraisers follow ImmoWertV and BFH case law.
Is it possible without an on-site visit?
An on-site inspection is generally required for assessing the remaining useful life. A desk review is usually insufficient for tax authority purposes.
How long does it take?
Depending on complexity and the appraiser's workload, it takes 2–4 weeks from commissioning to completion.
Ready to optimise your depreciation?
Start with a free initial assessment or find an appraiser in your city directly.