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The responsible expert committee evaluates all property sales and uses them to determine location-specific "standard land values", which are generally published every two years. These averaged prices apply to average plots of land in a defined area with a specific development potential at a given point in time.

The architecture of the 20th century was essentially shaped by four architectural styles. The design and conception of each architectural style depended on the technological and constructive possibilities of the time.

This depends, among other things, on the value of the property in conjunction with the tax allowances. Consultation with a tax advisor or accountant with corresponding costs is advisable.

The risk profile of the property should be comprehensively assessed as part of a "due diligence", i.e. a simple consideration of the gross yield (annual rent : sales price x 100) is certainly not sufficient. This involves a large number of assessment steps, which are only presented as examples in the context of this blog.

When purchasing a newly built property, a building description is attached to the certified purchase contract as an essential part.