Erbschaft- und Schenkungsteuer: Bewertung von Grundvermögen

1. Wie Grundvermögen bewertet wird

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2. Bewertung unbebauter Grundstücke

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3. Bewertung bebauter Grundstücke

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a) Grundstücksarten

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b) Bewertungsverfahren

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(1) Vergleichswertverfahren

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(2) Ertragswertverfahren

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(3) Sachwertverfahren

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4. Bewertung der Sonderfälle

a) Erbbaurecht

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(1) Bewertung des Erbbaurechts

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(2) Bewertung des Erbbaugrundstücks

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b) Gebäude auf fremdem Grund und Boden

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c) Grundstücke mit Gebäuden im Zustand der Bebauung

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5. Nachweis eines niedrigeren Werts

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6. AKTUELL: Anpassungen ab 2023

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7. Feststellung eines Grundstückswerts "für immer" gültig

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