Corporate real estate

The valuation of commercially used properties – the gold standard in real estate valuation

Sooner or later, not only institutional investors but all other companies will also have to face the need for a market value appraisal. Whether it’s to optimise their tax liability or to settle on a reasonable purchase or sale price.

Real estate as business assets as well as the reasons for valuation vary greatly. The most usual reasons for a valuation are the threat of real estate redemption procedures, the sale and the investment or withdrawal of immovable property out of or into the business asset.

If a portion of a property used for business is transferred to private assets, a taxable capital gain occurs. Contributions of property and land from private assets to business assets must be valued in terms of historical acquisition or production costs. If the partial value (normally the market value) is lower at the time of the contribution, this must be cited. Since 1 April 2012, contributions from buildings are also to be valued as the lower amount of the partial value or the adapted acquisition or production costs.


What we can do for you

We create private reports, court reports, and tax reports.

  • Market value of properties in accordance with LBG and ÖNORM 1802-1 to 3
    • Residential and office buildings
    • Commercial real estate such as supermarkets, shops, etc.
    • Business and industrial properties
    • Hotels, pubs and restaurants
    • Nursing and retirement homes
    • Apartment buildings
    • Plots of land
    • Building lease properties
    • Leisure centres
    • Various specialised properties such as filling stations, multi-storey car parks, etc.
  • Evaluation of rights and encumbrances
    • Easements (Servitute), such as pedestrian and vehicle rights, pipeline / powerline rights, etc.
    • Land charges
    • Usufruct
    • Building rights
  • Valuation in the context of property redemptions
  • Land value proportion or allocation of building and land value

Where we and our expertise are there for you

  • Austria
  • Ukraine