The activities of the property valuation committees are based on the following legal principles:
Building Code (BauGB)
in the version published on 3 November 2017 (Federal Law Gazette I p. 3634), last amended by Article 2 of the Act of 26 April 2022 (Federal Law Gazette I p. 674)
State regulation on the formation and activities of the expert committees and the central office (Expert Committee Ordinance – GAVO) of 27 April 2022
Ordinance on the principles for determining the market value of real estate 2022 (Real Estate Valuation Ordinance – ImmoWertV) of 14 July 2021 (Federal Law Gazette I p. 2805), Entry into force on 01.01.2022
Announcement of a notice on the invalidity of the guidelines on land value assessment under urban development law of 16 December 2021, published on 31.12.2021 in the Federal Gazette (BAnz AT 31.12.2021 B11)
Guideline for the determination of land values (Land Value Guideline – BRW-RL) of 11 January 2011, published on 11 February 2011 in the Federal Gazette (BAnz. p. 597) in conjunction with
Annex 1 to the Land Value Guideline in the Schleswig-Holstein version of 20 September 2013
Guideline for determining the material value
(Real Asset Directive – SW-RL) of 5 September 2012, published on 18 October 2012 in the Federal Gazette (BAnz. AT 18 October 2012 B1)
Guideline for determining the comparative value and the land value
(Comparative Value Guideline – VW-RL) of 20 March 2014, published on 11 April 2014 in the Federal Gazette (BAnz AT 11 April 2014 B3)
Guideline for determining the earnings value (Income Value Directive – EW-RL) of 12 November 2015, published on 4 December 2015 in the Federal Gazette (BAnz. AT 4 December 2015 B4)
Guidelines for determining the market value of land (Valuation Guidelines – WertR 2006) of 1 March 2006; published on 10 June 2006 in the Federal Gazette (BAnz No. 108a); corrected on 1 July 2006 (BAnz No. 121 p. 4798), unless they have been replaced by the aforementioned guidelines
Guidelines for the determination and review of the market value of forest areas and for ancillary compensation (Forest Value Determination Guidelines 2000 – WaldR 2000) of July 12, 2000; published on September 6, 2000 in the Federal Gazette (BAnz No. 168a); amended by amendment of March 20, 2019 (BAnz AT March 28, 2019 B2)
Guidelines for determining the market value of agricultural land and farms, other losses of substance and financial disadvantages (Compensation Guidelines for Agriculture – LandR– 19) of 3 May 2019; published on 4 June 2019 in the Federal Gazette (BAnz AT 04.06.2019 B5)
The above statements make no claim to be up-to-date or complete. They are updated on a regular basis.
