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Free quick check based on the German property valuation ordinance (ImmoWertV): is a remaining-useful-life appraisal worth it for your rental property – and what does it really bring? No login, no wishful thinking.
On 25 Sept 2026 the Bundesrat proposed limiting proof of a shorter useful life to buildings that were already designed for a shorter life when completed (Annual Tax Act 2026). The Bundestag is expected to decide in November 2026; when a change would apply is still open. We will update the calculator as soon as there is clarity.
We will send you the analysis by email. On request you will receive a fixed-price offer for an appraisal by a certified expert (DIN EN ISO/IEC 17024) including a site visit.
An appraisal with site visit by certified experts costs roughly €900 – €2,000 on the market and is tax-deductible as an income-related expense.
Important: a shorter useful life does not increase total depreciation, it brings it forward. The benefit is liquidity and the interest effect – depreciation ends when the remaining useful life runs out. That is why we show the present value.
- Total useful life per Annex 1 ImmoWertV (residential buildings 80 years), modernisation points and formula per Annex 2 – the model the Federal Fiscal Court explicitly accepts (IX R 14/23).
- No home-made methods that push results down artificially. If the building is older than its total useful life, we set the age to the total useful life.
- Comparison with the statutory depreciation (2.5% before 1925, 2% until 2022, 3% from 2023) and the present value of the timing effect instead of “saving per year × term”.
What is the remaining useful life?+
The number of years a building can still be used economically with proper management (Section 4(3) ImmoWertV). If it is shorter than the statutory useful life, depreciation can be set correspondingly higher under Section 7(4) sentence 2 EStG.
When is an appraisal worth it?+
Mainly for older, little-modernised buildings with a high building share and a high tax rate. For new builds or fully refurbished houses it usually brings nothing.
Does it apply retroactively?+
Only to tax assessments that are not yet final (e.g. subject to review or under objection). The condition at the time of acquisition is decisive.
What does the 2026 Annual Tax Act change?+
Nothing yet – it is still in the legislative process. The Bundesrat wants to limit the proof to buildings that were designed for a shorter life when completed. The Bundestag decision is expected in November 2026.
Who prepares the appraisal?+
An expert certified under DIN EN ISO/IEC 17024, with a site visit. We prepare the data so it is fast and affordable.