Sachwertverfahren: Gebäudesachwert (§§ 189 ff. BewG) | Bewertungsrecht 5/7

In our next video on valuation law, we'll discuss the third alternative for valuing real estate. This involves the asset value method. Here, too, valuation law specifies all the criteria to be used for valuation using this method. A distinction is again made between the valuation of the land and the building constructed on it. Register now and download free practice exercises: https://www.juhn.com/lp/uebungsaufgaben/ 0:00 Introduction & Intro 1:35 Sections 189 ff. of the German Property Valuation Act (BewG) - Asset Value Method 5:55 Section 190 of the German Property Valuation Act (BewG) - Determining the Asset Value of a Building 6:30 Sample Calculation 10:41 Conclusion & Contact ▬▬▬▬▬▬▬▬▬▬▬▬▬ Your direct contact for new clients: Phone: +49 221 999 832-01 Email: [email protected] ▬▬▬▬▬▬▬▬▬▬▬▬ For applicants: Phone: +49 221 999 832-06 Email: [email protected] Website: https://www.Juhn.com/Karriere ▬▬▬▬▬▬▬▬▬▬▬▬ Follow us on social media: ► Facebook:   / juhnsteuerberater   ► Instagram:   / juhnsteuerberater   ► LinkedIn:   / juhn-steuerberater   ► Xing: https://www.xing.com/companies/juhnpa... ► Twitter:   / juhntax   ► Podcast: https://www.juhn.com/podcast/ ▬▬▬▬▬▬▬▬▬▬▬▬▬ Tax Advisor Prof. Dr. jur. Christoph Juhn LL.M. Christoph Juhn is a professor of tax law and tax advisor. His consulting and research focus is on corporate tax law. Prof. Dr. Juhn studied tax law (Bachelor's degree) and corporate tax law (Master's degree) and passed the tax advisor exam at the age of 25. Since 2013, he has been a lecturer in tax law at the FOM University of Applied Sciences for Economics and Management, where he was appointed professor in 2020. In addition, Christoph Juhn has been a permanent specialist advisor for the Cologne Tax Advisors Association (advanced training for tax advisors) since 2014 and has been training young tax officials at the Federal Finance Academy since 2018. The JUHN Partner law firm specializes in corporate structuring consulting, particularly in restructuring, company sales, and international tax matters. Christoph Juhn and his team, with offices in Bonn and Cologne, also prepare ongoing financial and payroll accounting, annual financial statements, and tax returns for companies in the legal form of a GmbH (limited liability company) and GmbH & Co. KG (limited liability company & limited liability company). This provides clients with a one-stop shop for everything they need. ▬▬▬▬▬▬▬▬▬▬▬▬ JUHN Partner GmbH Tax Consulting Firm Im Zollhafen 24 50678 Cologne ► Phone: +49 221 999 832-01 ► Email: [email protected] ► Website: https://www.Juhn.com