GLOSSARY.
WHAT IS THE IMMOWERTV?
The ImmoWertV (Immobilienwertermittlungsverordnung) is the German valuation ordinance. It sets the principles and methods for determining market values. The current version has applied since 1 January 2022.
WHAT IT COVERS.
- the three methods: sales comparison, income and cost approach
- how valuation committees derive standard land values and other data
- model assumptions, for example for total useful life and operating costs
WHY IT MATTERS.
Anyone reading a valuation understands it better when they know the methods. Different values for the same building are often explained by different methods and assumptions.
RELATED TERMS.
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German version: ImmoWertV.
As of November 2026, AENGEVELT Research.