The real estate property interest rate is consulted for the determination of the market value by real estates. Cause for the valuation can be for example a succession.

The real estate property interest rate is defined in accordance with "§11 exp. 1 valuation regulation (WertV) as

"„Interest rate, of which the market value is on the average usual market paid interest by real estate properties. "“

In accordance with "§11 exp. 2 WertV is the real estate property interest rate "„on the basis of suitable purchase prices and them appropriate net proceeds for homogeneous cultivated and used properties with consideration of the remainder of the useful life of the buildings after the principles of the productive value procedure to determine "“.

It is disputed therefore whether the real estate property interest rate has actually its own meaning or with priority only one figure in the productive value model of the WertV represents, which is to be determined by reversal of the computing course from purchase prices, prescribed for the productive value procedure. The appropiate use of the object-specifically derived real estate property interest rates causes with priority the market purchase in the productive value procedure.

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