Not every purpose calls for the same valuation. The tax office accepts the valuation board, a certified expert or a recent sale price. Courts appoint their experts, and banks work out the lending value themselves. For a sale, a price check, an amicable estate split or setting a rent, a valuation is enough.
Telling these four groups of purpose apart saves time and money: a valuation that is too costly for the tax office is money wasted elsewhere, and a foundation too thin for a court or a bank is worthless there. This guide matches purpose to body, and shows where digo.immo’s valuation is the right fit.
The four groups of purpose at a glance
| Purpose | Responsible body | Why |
|---|---|---|
| Proving a lower value for tax purposes | Valuation board or a certified expert | § 198 BewG names these and a recent sale price as proof. |
| Contested court proceedings | Court-appointed expert | The court chooses its own experts (§ 404 ZPO). |
| Financing through a bank | The bank itself | The mortgage lending value is worked out in-house under the bank’s own standards. |
| Sale, purchase-price check, amicable division of an estate, financial planning, setting a rent | A reasoned valuation is enough | This is a private pricing or planning decision, not an official record. |
Tax office: valuation board, certified expert or a recent sale price
Where a taxpayer wants to show that the common value of an economic unit at the valuation date is lower than the value produced under the statutory rules, that lower value is applied instead (§ 198 (1) BewG). Proof for this generally takes the form of the result of the competent valuation board, or of a person commissioned or certified as an expert for property valuation by a state body, a body recognised by the state, or a body accredited under DIN EN ISO/IEC 17024 (§ 198 (2) BewG). A price achieved in the ordinary course of business can also serve as proof, if it was agreed within a year before or after the valuation date and the relevant circumstances have not changed since (§ 198 (3) BewG).
This purpose comes up above all with inheritance and gift tax, when the value the tax office assesses under its standard method sits above the actual market value. A digo.immo valuation does not meet the requirements of § 198 (2) BewG and is not intended for this purpose; here the route runs through the valuation board or a certified expert.
Court proceedings: the court chooses the expert
In a contested case, for example a division of marital property on divorce, a disputed division of an estate, or a disputed claim to a compulsory share of an inheritance, it is not a party but the court that decides how the property is valued. The trial court chooses the experts to be consulted and decides how many are needed (§ 404 (1) ZPO); the parties may be heard on the choice of person beforehand and may name suitable candidates, whom the court must generally follow if both sides agree (§ 404 (2), (4) and (5) ZPO). An existing private valuation can be put before the court as one party’s own view, but it cannot stand in for the court-appointed expert’s valuation.
Bank financing: the mortgage lending value is the bank’s own affair
When financing a purchase, it is the lending bank, not the owner, that works out the figure that matters to it. A bank that issues Pfandbriefe must have the mortgage lending value determined by an independent valuer with the necessary professional experience and expertise (§ 16 (1) PfandBG). The valuation must be cautious; the mortgage lending value may not exceed a transparently and traceably derived market value, and speculative elements play no part (§ 16 (2) PfandBG). This bank-internal figure serves only the lending decision and is independent of any market value estimate from a third party; a digo.immo valuation can support your own negotiation, but it does not replace the bank’s own determination.
Free online valuations: orientation in exchange for your contact details
Portals and estate agent networks often offer a free online valuation. These typically give an automated range without an on-site inspection and mainly serve to generate contacts for the sales pitch that follows. They can help for a first, rough sense of the market; for a figure you can rely on in a price or a negotiation they usually fall short, for want of any inspection of the property.
When a valuation is enough
For the following purposes a reasoned valuation is a fitting, and considerably cheaper, foundation than a valuation by a certified or publicly appointed expert.
- A sale is being prepared, and the asking price needs to be set realistically.
- A purchase price needs checking before you buy, to give you a sound negotiating position.
- Heirs, or a couple separating, want to divide or buy each other out of a property by agreement, without needing a court case.
- An overview of assets is being drawn up for succession or gift planning, without serving as a tax value.
- The rent for a new letting or a commercial unit needs to be set realistically.
digo.immo offers a property valuation for exactly these cases: a written, source-based derivation built on the recognised ImmoWertV methods, with a reasoned value range and a recommended asking price. It serves the client as a basis for their own pricing and financial decisions; it is not a market value determination within the meaning of § 194 BauGB and it is not intended for submission to a tax office, a court or a lender.
The official fees of the Hesse valuation board
Anyone who instead needs a valuation from the competent valuation board pays a fee fixed by law. For the valuation of a developed plot, of condominium and partial ownership, and of developed or undeveloped partial areas of developed land, Annex 3 to the administrative costs schedule (no. 721, version of 1 February 2022) sets a scale keyed to the fee value:
| Fee value up to | Fee |
|---|---|
| 300,000 EUR | 1,975 EUR |
| 500,000 EUR | 2,400 EUR |
| 750,000 EUR | 2,625 EUR |
| 1,000,000 EUR | 2,825 EUR |
Above 1,000,000 EUR, 160 EUR is added for every further 250,000 EUR up to 25,000,000 EUR (Annex 3 to the administrative costs schedule, no. 721). The fee is based on the value determined, so it is only fixed once the result is known. If building records are missing and the board has to obtain or prepare them, a surcharge of up to 50 % can apply (no. 7213). The schedule can change later; it is worth confirming the current figure with the competent valuation board before placing an order.
The valuation board also publishes an annual property market report with average figures for locations, age brackets and property types. These general figures, too, only carry over to a specific plot if it matches the comparison group in its value-relevant features; for proof under § 198 BewG or for a court case they replace neither the competent valuation board’s own assessment of the individual case nor a commissioned or certified expert.
Bottom line: the purpose decides the body
Naming your own purpose clearly points almost automatically to the right body: a tax office or a court requires a commissioned or certified expert, or the valuation board itself; a bank works out its own figure; and for your own pricing and planning decisions, whether a sale, a purchase-price check, an amicable division of an estate, financial planning or setting a rent, a reasoned valuation is enough.
Our valuation derives the value using recognised methods, with a source for every figure. Included when you instruct us to sell.
Sources
- § 198 BewG - proof of a lower common value (gesetze-im-internet.de)
- § 194 BauGB - market value (gesetze-im-internet.de)
- § 404 ZPO - the court's choice of experts (gesetze-im-internet.de)
- § 16 PfandBG - determining the mortgage lending value (gesetze-im-internet.de)
- Administrative Costs Ordinance MWEVW, Annex 3 to no. 721, version of 1 February 2022 (buck-vermessung.de, full text of the Hesse ordinance)
- Frankfurt am Main property market report 2026, note on the transferability of average figures, page 13 (frankfurt.de)
Editorial responsibility: digo.immo Verwaltung & Invest - certified residential property manager under § 26a WEG (IHK Frankfurt), licence under § 34c GewO. About the certification
This article provides general information only and does not replace individual legal advice. It was created with AI assistance; the legal statements have been checked against the official texts of the law. Legal status: 29/09/2026; laws and case law may change. No warranty is given as to completeness, accuracy or timeliness. When in doubt, please seek qualified advice.