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1<link rel="preload" href="https://plausible.klentra.de/js/script.js" as="script"/><meta name="next-size-adjust" content=""/><title>Services | Sachverständigenbüro Hauke Kruse</title><meta name="description" content="Market value appraisals, rental value appraisals, arbitration reports and further property valuation services in Hamburg."/><link rel="manifest" href="/manifest.webmanifest"/><meta name="keywords" content="expert appraiser,property valuation,Hamburg,market value appraisal,rental value appraisal,real estate valuation,Hauke Kruse"/><link rel="canonical" href="https://h-kruse.de/en/leistungen"/><link rel="alternate" hrefLang="de" href="https://h-kruse.de/leistungen"/><link rel="alternate" hrefLang="en" href="https://h-kruse.de/en/leistungen"/><link rel="alternate" hrefLang="x-default" href="https://h-kruse.de/leistungen"/><meta property="og:title" content="Services | Sachverständigenbüro Hauke Kruse"/><meta property="og:description" content="Market value appraisals, rental value appraisals, arbitration reports and further property valuation services in Hamburg."/><meta property="og:url" content="https://h-kruse.de/en/leistungen"/><meta property="og:site_name" content="Sachverständigenbüro Hauke Kruse"/><meta property="og:locale" content="en_US"/><meta property="og:image" content="https://h-kruse.de/assets/images/og-image.jpg"/><meta property="og:image:width" content="1200"/><meta property="og:image:height" content="630"/><meta property="og:image:alt" content="Sachverständigenbüro Hauke Kruse – Immobilienbewertung in Hamburg"/><meta property="og:locale:alternate" content="de_DE"/><meta property="og:type" content="website"/><meta name="twitter:card" content="summary"/><meta name="twitter:title" content="Services | Sachverständigenbüro Hauke Kruse"/><meta name="twitter:description" content="Market value appraisals, rental value appraisals, arbitration reports and further property valuation services in Hamburg."/><meta name="twitter:image" content="https://h-kruse.de/assets/images/og-image.jpg"/><meta name="twitter:image:alt" content="Sachverständigenbüro Hauke Kruse – Immobilienbewertung in Hamburg"/><meta name="twitter:image:width" content="1200"/><meta name="twitter:image:height" content="630"/><link rel="icon" href="/favicon.ico?favicon.0fesjja_mr5bk.ico" sizes="64x64" type="image/x-icon"/><link rel="icon" href="/icon.svg?icon.33518_6anji0o.svg" sizes="any" type="image/svg+xml"/><link rel="icon" href="/icon.png?icon.3b_vlzpqt_sld.png" sizes="180x180" type="image/png"/><link rel="apple-touch-icon" href="/apple-icon.png?apple-icon.3b_vlzpqt_sld.png" sizes="180x180" type="image/png"/>
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1<section class="border-b border-border bg-surface-0 pt-[4.5rem]"><div class="site-max py-16 md:py-20"><p class="type-meta text-[0.65rem] text-grey">Range of services</p><h1 class="type-heading mt-3 text-4xl text-ink md:text-5xl">Our Services</h1><p class="mt-4 max-w-2xl text-base text-grey">Reliable, objective and able to hold up in court: we prepare robust appraisals for private and institutional clients in Hamburg and the surrounding region.</p></div></section><section class="border-b border-border bg-surface-1/80 py-8 md:py-10" id="spezialisierung"><div class="site-max"><div class="will-change-transform " style="opacity:0;transform:translateY(16px)"><div class="rounded-xl border border-primary/85 bg-primary p-6 md:p-8"><p class="type-meta text-[0.65rem] text-white-smoke/74">Particular specialisation</p><h2 class="mt-3 max-w-4xl font-heading text-3xl leading-[1.2] tracking-[-0.02em] text-white-smoke md:text-4xl md:leading-[1.18]">Inheritance and gift tax in connection with usufruct, rights of residence and occupancy rights</h2><p class="mt-4 max-w-3xl text-base leading-relaxed text-white-smoke/82">A central focus of our work is the legally sound valuation for tax-related purposes and the valuation of rights and encumbrances, in particular for inheritance and gift tax purposes.</p><div class="mt-5 flex flex-wrap gap-2.5"><span class="inline-flex items-center rounded-full border border-white/28 bg-primary-dark/28 px-3.5 py-2 text-[0.72rem] font-medium text-white-smoke">Inheritance tax</span><span class="inline-flex items-center rounded-full border border-white/28 bg-primary-dark/28 px-3.5 py-2 text-[0.72rem] font-medium text-white-smoke">Gift tax</span><span class="inline-flex items-center rounded-full border border-white/28 bg-primary-dark/28 px-3.5 py-2 text-[0.72rem] font-medium text-white-smoke">Usufruct, rights of residence and occupancy rights</span></div></div></div></div></section><section class="bg-surface-0 py-12 md:py-16" id="verkehrswert"><div class="site-max"><div class="will-change-transform " style="opacity:0;transform:translateY(16px)"><article class="rounded-xl border p-6 md:p-9 border-border bg-surface-0"><div class="grid gap-8 lg:grid-cols-12 lg:gap-10"><div class="lg:col-span-5"><div class="mb-5 flex items-center gap-3"><span class="inline-flex h-10 w-10 items-center justify-center rounded-full border border-border bg-surface-1 text-ink"><svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2" stroke-linecap="round" stroke-linejoin="round" class="lucide lucide-building2 lucide-building-2 h-5 w-5" aria-hidden="true"><path d="M10 12h4"></path><path d="M10 8h4"></path><path d="M14 21v-3a2 2 0 0 0-4 0v3"></path><path d="M6 10H4a2 2 0 0 0-2 2v7a2 2 0 0 0 2 2h16a2 2 0 0 0 2-2V9a2 2 0 0 0-2-2h-2"></path><path d="M6 21V5a2 2 0 0 1 2-2h8a2 2 0 0 1 2 2v16"></path></svg></span><span class="text-[0.65rem] font-medium uppercase tracking-[0.08em] text-grey">Service<!-- --> 0<!-- -->1</span></div><h3 class="font-heading text-3xl leading-[1.08] tracking-[-0.02em] text-ink md:text-4xl">Market value appraisal</h3><p class="mt-4 text-base leading-relaxed text-grey">The market value (Verkehrswert) is defined in § 194 BauGB. We prepare legally sound appraisals in accordance with BauGB and ImmoWertV for a range of purposes.</p><div class="relative aspect-[3/2] w-full overflow-hidden rounded-xl bg-surface-2 mt-6"><img alt="Hauke Kruse and Fabian Tiedemann inspecting a Hamburg apartment building on site" loading="lazy" decoding="async" data-nimg="fill" class="object-cover" style="position:absolute;height:100%;width:100%;left:0;top:0;right:0;bottom:0;color:transparent" sizes="(max-width: 1024px) 100vw, 34vw" srcSet="/_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fverkehrswert.webp&amp;w=256&amp;q=75 256w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fverkehrswert.webp&amp;w=384&amp;q=75 384w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fverkehrswert.webp&amp;w=640&amp;q=75 640w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fverkehrswert.webp&amp;w=750&amp;q=75 750w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fverkehrswert.webp&amp;w=828&amp;q=75 828w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fverkehrswert.webp&amp;w=1080&amp;q=75 1080w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fverkehrswert.webp&amp;w=1200&amp;q=75 1200w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fverkehrswert.webp&amp;w=1920&amp;q=75 1920w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fverkehrswert.webp&amp;w=2048&amp;q=75 2048w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fverkehrswert.webp&amp;w=3840&amp;q=75 3840w" src="/_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fverkehrswert.webp&amp;w=3840&amp;q=75"/></div></div><div class="grid gap-3 sm:grid-cols-2 lg:col-span-7"><div class="will-change-transform " style="opacity:0;transform:translateY(16px)"><div class="h-full rounded-xl border p-5 transition-colors duration-300 border-border bg-surface-1"><p class="text-[0.6rem] font-medium uppercase tracking-[0.08em] text-grey">01</p><h4 class="mt-2 font-heading text-xl leading-[1.1] text-ink">
1Purchase and sale</h4><p class="mt-2 text-sm leading-relaxed text-grey">Well-founded market value determination as a sound basis for buying and selling.</p></div></div><div class="will-change-transform " style="opacity:0;transform:translateY(16px)"><div class="h-full rounded-xl border p-5 transition-colors duration-300 border-border bg-surface-1"><p class="text-[0.6rem] font-medium uppercase tracking-[0.08em] text-grey">02</p><h4 class="mt-2 font-heading text-xl leading-[1.1] text-ink">Court appraisals</h4><p class="mt-2 text-sm leading-relaxed text-grey">Appraisals for family court proceedings, division of estates and other disputes.</p></div></div><div class="will-change-transform " style="opacity:0;transform:translateY(16px)"><div class="h-full rounded-xl border p-5 transition-colors duration-300 border-accent bg-accent shadow-[0_20px_32px_-24px_color-mix(in_srgb,var(--color-accent)_62%,transparent)]"><p class="text-[0.6rem] font-medium uppercase tracking-[0.08em] text-primary-dark/80">03</p><h4 class="mt-2 font-heading text-xl leading-[1.1] text-primary-dark">Tax valuation</h4><p class="mt-2 text-sm leading-relaxed text-primary-dark/85">Valuation pursuant to § 198 BewG as evidence for the tax office.</p></div></div><div class="will-change-transform " style="opacity:0;transform:translateY(16px)"><div class="h-full rounded-xl border p-5 transition-colors duration-300 border-border bg-surface-1"><p class="text-[0.6rem] font-medium uppercase tracking-[0.08em] text-grey">04</p><h4 class="mt-2 font-heading text-xl leading-[1.1] text-ink">Compulsory auction</h4><p class="mt-2 text-sm leading-relaxed text-grey">Market value appraisal as a robust basis in the auction procedure.</p></div></div></div></div></article></div></div></section><section class="bg-surface-1 py-12 md:py-16" id="besondere-wertermittlung"><div class="site-max"><div class="will-change-transform " style="opacity:0;transform:translateY(16px)"><article class="rounded-xl border p-6 md:p-9 border-border bg-surface-0"><div class="grid gap-8 lg:grid-cols-12 lg:gap-10"><div class="lg:col-span-5"><div class="mb-5 flex items-center gap-3"><span class="inline-flex h-10 w-10 items-center justify-center rounded-full border border-border bg-surface-1 text-ink"><svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2" stroke-linecap="round" stroke-linejoin="round" class="lucide lucide-scale h-5 w-5" aria-hidden="true"><path d="M12 3v18"></path><path d="m19 8 3 8a5 5 0 0 1-6 0zV7"></path><path d="M3 7h1a17 17 0 0 0 8-2 17 17 0 0 0 8 2h1"></path><path d="m5 8 3 8a5 5 0 0 1-6 0zV7"></path><path d="M7 21h10"></path></svg></span><span class="text-[0.65rem] font-medium uppercase tracking-[0.08em] text-grey">Service<!-- --> 0<!-- -->2</span></div><h3 class="font-heading text-3xl leading-[1.08] tracking-[-0.02em] text-ink md:text-4xl">Special valuation</h3><p class="mt-4 text-base leading-relaxed text-grey">In addition to classic market value appraisals, we offer specialised valuations.</p><div class="relative aspect-[3/2] w-full overflow-hidden rounded-xl bg-surface-2 mt-6"><img alt="Hauke Kruse and Fabian Tiedemann reviewing a building plan by the window" loading="lazy" decoding="async" data-nimg="fill" class="object-cover" style="position:absolute;height:100%;width:100%;left:0;top:0;right:0;bottom:0;color:transparent" sizes="(max-width: 1024px) 100vw, 34vw" srcSet="/_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fbesondere-wertermittlung.webp&amp;w=256&amp;q=75 256w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fbesondere-wertermittlung.webp&amp;w=384&amp;q=75 384w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fbesondere-wertermittlung.webp&amp;w=640&amp;q=75 640w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fbesondere-wertermittlung.webp&amp;w=750&amp;q=75 750w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fbesondere-wertermittlung.webp&amp;w=828&amp;q=75 828w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fbesondere-wertermittlung.webp&amp;w=1080&amp;q=75 1080w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fbesondere-wertermittlung.webp&amp;w=1200&amp;q=75 1200w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fbesondere-wertermittlung.webp&amp;w=1920&amp;q=75 1920w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fbesondere-wertermittlung.webp&amp;w=2048&amp;q=75 2048w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fbesondere-wertermittlung.webp&amp;w=3840&amp;q=75 3840w" src="/_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fbesondere-wertermittlung.webp&amp;w=3840&amp;q=75"/></div></div><div class="grid gap-3 sm:grid-cols-2 lg:col-span-7"><div class="will-change-transform " style="opacity:0;transform:translateY(16px)"><div class="h-full rounded-xl border p-5 transition-colors duration-300 border-border bg-surface-1"><p class="text-[0.6rem] font-medium uppercase tracking-[0.08em] text-grey">01</p><h4 class="mt-2 font-heading text-xl leading-[1.1] text-ink">Rights and encumbrances</h4><p class="mt-2 text-sm leading-relaxed text-grey">Valuation of real burdens, residence rights, usufruct and other rights in rem.</p></div></div><div class="will-change-transform " style="opacity:0;transform:translateY(16px)"><div class="h-full rounded-xl border p-5 transition-colors duration-300 border-border bg-surface-1"><p class="text-[0.6rem] font-medium uppercase tracking-[0.08em] text-grey">02</p><h4 class="mt-2 font-heading text-xl leading-[1.1] text-ink">Rental value appraisal</h4><p class="mt-2 text-sm leading-relaxed text-grey">Determination of rental values for residential and commercial properties.</p></div></div><div class="will-change-transform " style="opacity:0;transform:translateY(16px)"><div class="h-full rounded-xl border p-5 transition-colors duration-300 border-border bg-surface-1"><p class="text-[0.6rem] font-medium uppercase tracking-[0.08em] text-grey">03</p><h4 class="mt-2 font-heading text-xl leading-[1.1] text-ink">Heritable building rights &amp; heritage protection</h4><p class="mt-2 text-sm leading-relaxed text-grey">Valuation of heritable building rights and assessment of reasonableness under heritage protection.</p></div></div><div class="will-change-transform " style="opacity:0;transform:translateY(16px)"><div class="h-full rounded-xl border p-5 transition-colors duration-300 border-border bg-surface-1"><p class="text-[0.6rem] font-medium uppercase tracking-[0.08em] text-grey">04</p><h4 class="mt-2 font-heading text-xl leading-[1.1] text-ink">Feasibility studies</h4><p class="mt-2 text-sm leading-relaxed text-grey">Economic viability and feasibility analyses for development projects.</p></div></div></div></div></article></div></div></section><section class="bg-surface-0 py-12 md:py-16" id="schiedsgutachten"><div class="site-max"><div class="will-change-transform " style="opacity:0;transform:translateY(16px)"><article class="rounded-xl border p-6 md:p-9 border-border bg-surface-0"><div class="grid gap-8 lg:grid-cols-12 lg:gap-10"><div class="lg:col-span-5"><div class="mb-5 flex items-center gap-3"><span class="inline-flex h-10 w-10 items-center justify-center rounded-full border border-border bg-surface-1 text-ink"><svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2" stroke-linecap="round" stroke-linejoin="round" class="lucide lucide-gavel h-5 w-5" aria-hidden="true"><path d="m14 13-8.381 8.38a1 1 0 0 1-3.001-3l8.384-8.381"></path><path d="m16 16 6-6"></path><path d="m21.5 10.5-8-8"></path><path d="m8 8 6-6"></path><path d="m8.5 7.5 8 8"></path></svg></span><span class="text-[0.65rem] font-medium uppercase tracking-[0.08em] text-grey">Service<!-- --> 0<!-- -->3</span></div><h3 class="font-heading text-3xl leading-[1.08] tracking-[-0.02em] text-ink md:text-4xl">Arbitration &amp; dispute appraisals</h3><p class="mt-4 text-base leading-relaxed text-grey">As a neutral authority, we prepare appraisals to resolve disputes.</p></div><div class="grid gap-3 sm:grid-cols-2 lg:col-span-7"><div class="will-change-transform " style="opacity:0;transform:translateY(16px)"><div class="h-full rounded-xl border p-5 transition-colors duration-300 border-border bg-surface-1"><p class="text-[0.6rem] font-medium uppercase tracking-[0.08em] text-grey">01</p><h4 class="mt-2 font-heading text-xl leading-[1.1] text-ink">Dispute resolution, mediation &amp; settlement</h4><p class="mt-2 text-sm leading-relaxed text-grey">Neutral valuation as a basis for dispute resolution, mediation and out-of-court settlements.</p></div></div><div class="will-change-transform " style="opacity:0;transform:translateY(16px)"><div class="relative aspect-[3/2] w-full overflow-hidden rounded-xl bg-surface-2 h-full"><img alt="Susanne Schlicht, Hauke Kruse and Fabian Tiedemann at the meeting table" loading="lazy" decoding="async" data-nimg="fill" class="object-cover" style="position:absolute;height:100%;width:100%;left:0;top:0;right:0;bottom:0;color:transparent" sizes="(max-width: 1024px) 100vw, 34vw" srcSet="/_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fschiedsgutachten.webp&amp;w=256&amp;q=75 256w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fschiedsgutachten.webp&amp;w=384&amp;q=75 384w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fschiedsgutachten.webp&amp;w=640&amp;q=75 640w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fschiedsgutachten.webp&amp;w=750&amp;q=75 750w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fschiedsgutachten.webp&amp;w=828&amp;q=75 828w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fschiedsgutachten.webp&amp;w=1080&amp;q=75 1080w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fschiedsgutachten.webp&amp;w=1200&amp;q=75 1200w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fschiedsgutachten.webp&amp;w=1920&amp;q=75 1920w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fschiedsgutachten.webp&amp;w=2048&amp;q=75 2048w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fschiedsgutachten.webp&amp;w=3840&amp;q=75 3840w" src="/_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fschiedsgutachten.webp&amp;w=3840&amp;q=75"/></div></div></div></div></article></div></div></section><section class="bg-surface-1 py-12 md:py-16" id="vermoegensuebertragung"><div class="site-max"><div class="will-change-transform " style="opacity:0;transform:translateY(16px)"><article class="rounded-xl border p-6 md:p-9 border-border bg-surface-0"><div class="grid gap-8 lg:grid-cols-12 lg:gap-10"><div class="lg:col-span-5"><div class="mb-5 flex items-center gap-3"><span class="inline-flex h-10 w-10 items-center justify-center rounded-full border border-border bg-surface-1 text-ink"><svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2" stroke-linecap="round" stroke-linejoin="round" class="lucide lucide-landmark h-5 w-5" aria-hidden="true"><path d="M10 18v-7"></path><path d="M11.12 2.198a2 2 0 0 1 1.76.006l7.866 3.847c.476.233.31.949-.22.949H3.474c-.53 0-.695-.716-.22-.949z"></path><path d="M14 18v-7"></path><path d="M18 18v-7"></path><path d="M3 22h18"></path><path d="M6 18v-7"></path></svg></span><span class="text-[0.65rem] font-medium uppercase tracking-[0.08em] text-grey">Service<!-- --> 0<!-- -->4</span></div><h3 class="font-heading text-3xl leading-[1.08] tracking-[-0.02em] text-ink md:text-4xl">Asset transfer &amp; succession</h3><p class="mt-4 text-base leading-relaxed text-grey">For transfers, succession planning and changes under company law, we prepare independent valuation bases.</p><div class="relative aspect-[3/2] w-full overflow-hidden rounded-xl bg-surface-2 mt-6">
1<img alt="Hauke Kruse and Fabian Tiedemann discussing a floor plan in an apartment" loading="lazy" decoding="async" data-nimg="fill" class="object-cover" style="position:absolute;height:100%;width:100%;left:0;top:0;right:0;bottom:0;color:transparent" sizes="(max-width: 1024px) 100vw, 34vw" srcSet="/_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fvermoegensuebertragung.webp&amp;w=256&amp;q=75 256w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fvermoegensuebertragung.webp&amp;w=384&amp;q=75 384w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fvermoegensuebertragung.webp&amp;w=640&amp;q=75 640w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fvermoegensuebertragung.webp&amp;w=750&amp;q=75 750w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fvermoegensuebertragung.webp&amp;w=828&amp;q=75 828w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fvermoegensuebertragung.webp&amp;w=1080&amp;q=75 1080w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fvermoegensuebertragung.webp&amp;w=1200&amp;q=75 1200w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fvermoegensuebertragung.webp&amp;w=1920&amp;q=75 1920w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fvermoegensuebertragung.webp&amp;w=2048&amp;q=75 2048w, /_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fvermoegensuebertragung.webp&amp;w=3840&amp;q=75 3840w" src="/_next/image?url=%2Fassets%2Fimages%2Fleistungen%2Fvermoegensuebertragung.webp&amp;w=3840&amp;q=75"/></div></div><div class="grid gap-3 sm:grid-cols-2 lg:col-span-7"><div class="will-change-transform " style="opacity:0;transform:translateY(16px)"><div class="h-full rounded-xl border p-5 transition-colors duration-300 border-border bg-surface-1"><p class="text-[0.6rem] font-medium uppercase tracking-[0.08em] text-grey">01</p><h4 class="mt-2 font-heading text-xl leading-[1.1] text-ink">Intra-family transfer</h4><p class="mt-2 text-sm leading-relaxed text-grey">Valuation for gifts, anticipated succession and transfers within the family.</p></div></div><div class="will-change-transform " style="opacity:0;transform:translateY(16px)"><div class="h-full rounded-xl border p-5 transition-colors duration-300 border-border bg-surface-1"><p class="text-[0.6rem] font-medium uppercase tracking-[0.08em] text-grey">02</p><h4 class="mt-2 font-heading text-xl leading-[1.1] text-ink">Succession planning</h4><p class="mt-2 text-sm leading-relaxed text-grey">Valuation bases for an equitable division of assets and sustainable succession structures.</p></div></div><div class="will-change-transform sm:col-span-2" style="opacity:0;transform:translateY(16px)"><div class="h-full rounded-xl border p-5 transition-colors duration-300 border-border bg-surface-1"><p class="text-[0.6rem] font-medium uppercase tracking-[0.08em] text-grey">03</p><h4 class="mt-2 font-heading text-xl leading-[1.1] text-ink">Company-law disputes</h4><p class="mt-2 text-sm leading-relaxed text-grey">Well-founded appraisals for share transfers, compensation questions and shareholder solutions.</p></div></div></div></div></article></div></div></section><section class="border-t border-border bg-surface-0 py-12 md:py-16"><div class="site-max"><div class="will-change-transform " style="opacity:0;transform:translateY(16px)"><h2 class="font-heading text-3xl text-ink md:text-4xl">Further articles</h2><p class="mt-3 max-w-2xl text-base text-grey">In-depth specialist articles and guides on our service areas.</p></div><div class="mt-8 grid gap-4 md:grid-cols-2 lg:grid-cols-3"><div class="will-change-transform " style="opacity:0;transform:translateY(16px)"><a class="group flex h-full flex-col rounded-xl border border-border bg-surface-1 p-5 transition-colors hover:border-ink/20" href="/newsroom/warum-ein-gutachten-mehrere-monate-dauern-kann-und-was-in-dieser-zeit-passiert"><p class="text-[0.62rem] font-medium uppercase tracking-[0.11em] text-grey">In practice</p><h3 class="mt-2 line-clamp-2 font-heading text-lg leading-[1.15] text-ink transition-colors group-hover:text-primary">Why an appraisal can take several months — and what happens during that time</h3><p class="mt-2 line-clamp-2 text-sm leading-relaxed text-grey">Many clients are surprised that an appraisal is not ready within a few days. The effort lies not only in the writing, but above all in review, research, document procurement and professional reasoning.</p><span class="mt-auto flex items-center gap-1 pt-4 text-xs font-medium text-grey transition-colors group-hover:text-ink">Read more<!-- --> <svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2" stroke-linecap="round" stroke-linejoin="round" class="lucide lucide-arrow-right h-3 w-3" aria-hidden="true"><path d="M5 12h14"></path><path d="m12 5 7 7-7 7"></path></svg></span></a></div><div class="will-change-transform " style="opacity:0;transform:translateY(16px)"><a class="group flex h-full flex-col rounded-xl border border-border bg-surface-1 p-5 transition-colors hover:border-ink/20" href="/newsroom/niessbrauch-wohnrecht-wohnu
1ngsrecht-die-wichtigsten-unterschiede-in-der-immobilienbewertung"><p class="text-[0.62rem] font-medium uppercase tracking-[0.11em] text-grey">Advice</p><h3 class="mt-2 line-clamp-2 font-heading text-lg leading-[1.15] text-ink transition-colors group-hover:text-primary">Usufruct, right of residence, residential right: the key differences in property valuation</h3><p class="mt-2 line-clamp-2 text-sm leading-relaxed text-grey">Usufruct, right of residence and residential right are often confused in everyday use. For property valuation, however, the differences are considerable, as each affects use, yield and marketability to a different extent.</p><span class="mt-auto flex items-center gap-1 pt-4 text-xs font-medium text-grey transition-colors group-hover:text-ink">Read more<!-- --> <svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2" stroke-linecap="round" stroke-linejoin="round" class="lucide lucide-arrow-right h-3 w-3" aria-hidden="true"><path d="M5 12h14"></path><path d="m12 5 7 7-7 7"></path></svg></span></a></div><div class="will-change-transform " style="opacity:0;transform:translateY(16px)"><a class="group flex h-full flex-col rounded-xl border border-border bg-surface-1 p-5 transition-colors hover:border-ink/20" href="/newsroom/vor-dem-immobilienverkauf-wann-sich-ein-verkehrswertgutachten-lohnt-und-wann-nicht"><p class="text-[0.62rem] font-medium uppercase tracking-[0.11em] text-grey">Advice</p><h3 class="mt-2 line-clamp-2 font-heading text-lg leading-[1.15] text-ink transition-colors group-hover:text-primary">Before a property sale: when a market value appraisal is worthwhile — and when it is not</h3><p class="mt-2 line-clamp-2 text-sm leading-relaxed text-grey">Before a sale, the question often arises whether an estate agent&#x27;s estimate is sufficient or whether an independent appraisal makes sense. What matters is what the valuation is actually needed for.</p><span class="mt-auto flex items-center gap-1 pt-4 text-xs font-medium text-grey transition-colors group-hover:text-ink">Read more<!-- --> <svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2" stroke-linecap="round" stroke-linejoin="round" class="lucide lucide-arrow-right h-3 w-3" aria-hidden="true"><path d="M5 12h14"></path><path d="m12 5 7 7-7 7"></path></svg></span></a></div><div class="will-change-transform " style="opacity:0;transform:translateY(16px)"><a class="group flex h-full flex-col rounded-xl border border-border bg-surface-1 p-5 transition-colors hover:border-ink/20" href="/newsroom/gutachten-ohne-vollstaendige-unterlagen-geht-das-ueberhaupt"><p class="text-[0.62rem] font-medium uppercase tracking-[0.11em] text-grey">Advice</p><h3 class="mt-2 line-clamp-2 font-heading text-lg leading-[1.15] text-ink transition-colors group-hover:text-primary">An appraisal without complete documents: is that even possible?</h3><p class="mt-2 line-clamp-2 text-sm leading-relaxed text-grey">Many owners hesitate to enquire because plans, living-area calculations or older documents are missing. In practice this is not an unusual exception, but rather the rule.</p><span class="mt-auto flex items-center gap-1 pt-4 text-xs font-medium text-grey transition-colors group-hover:text-ink">Read more<!-- --> <svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2" stroke-linecap="round" stroke-linejoin="round" class="lucide lucide-arrow-right h-3 w-3" aria-hidden="true"><path d="M5 12h14"></path><path d="m12 5 7 7-7 7"></path></svg></span></a></div><div class="will-change-transform " style="opacity:0;transform:translateY(16px)"><a class="group flex h-full flex-col rounded-xl border border-border bg-surface-1 p-5 transition-colors hover:border-ink/20" href="/newsroom/online-immobilienrechner-vs-verkehrswertgutachten-wie-belastbar-sind-digitale-schaetzungen"><p class="text-[0.62rem] font-medium uppercase tracking-[0.11em] text-grey">Advice</p><h3 class="mt-2 line-clamp-2 font-heading text-lg leading-[1.15] text-ink transition-colors group-hover:text-primary">Online property calculators vs. market value appraisal: how reliable are digital estimates?</h3><p class="mt-2 line-clamp-2 text-sm leading-relaxed text-grey">Online calculators promise a property value in just a few minutes. This can be helpful for an initial orientation, but reliable decisions usually cannot be based on it.</p><span class="mt-auto flex items-center gap-1 pt-4 text-xs font-medium text-grey transition-colors group-hover:text-ink">Read more<!-- --> <svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2" stroke-linecap="round" stroke-linejoin="round" class="lucide lucide-arrow-right h-3 w-3" aria-hidden="true"><path d="M5 12h14"></path><path d="m12 5 7 7-7 7"></path></svg></span></a></div><div class="will-change-transform " style="opacity:0;transform:translateY(16px)"><a class="group flex h-full flex-col rounded-xl border border-border bg-surface-1 p-5 transition-colors hover:border-ink/20" href="/newsroom/instandhaltungsrueckstau-richtig-bewerten-warum-sanierungs-und-modernisierungskosten-meist-nicht-1-1-abzugsfaehig-sind"><p class="text-[0.62rem] font-medium uppercase tracking-[0.11em] text-grey">Specialist article</p><h3 class="mt-2 line-clamp-2 font-heading text-lg leading-[1.15] text-ink transition-colors group-hover:text-primary">Assessing deferred maintenance correctly: why renovation and modernisation costs are usually not deductible one-to-one</h3><p class="mt-2 line-clamp-2 text-sm leading-relaxed text-grey">Many owners assume that outstanding renovation or modernisation costs can be deducted euro for euro from the property value. In practice this is usually too simplistic: what matters is how the market actually assesses the defect.</p><span class="mt-auto flex items-center gap-1 pt-4 text-xs font-medium text-grey transition-colors group-hover:text-ink">Read more<!-- --> <svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2" stroke-linecap="round" stroke-linejoin="round" class="lucide lucide-arrow-right h-3 w-3" aria-hidden="true"><path d="M5 12h14"></path><path d="m12 5 7 7-7 7"></path></svg></span></a></div></div></div></section><section class="section-edge bg-surface-1 py-12 md:py-16"><div class="site-max"><div class="mx-auto max-w-3xl text-center"><svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2" stroke-linecap="round" stroke-linejoin="round" class="lucide lucide-users mx-auto h-6 w-6 text-grey" aria-hidden="true"><path d="M16 21v-2a4 4 0 0 0-4-4H6a4 4 0 0 0-4 4v2"></path><path d="M16 3.128a4 4 0 0 1 0 7.744"></path><path d="M22 21v-2a4 4 0 0 0-3-3.87"></path><circle cx="9" cy="7" r="4"></circle></svg><h3 class="mt-4 font-heading text-3xl text-ink">Our clients</h3><p class="mt-4 text-base leading-relaxed text-grey">Our principal clients include private individuals and property owners, family offices, lawyers and tax advisors. In addition, we also work for Hamburg&#x27;s courts — local court, family court, regional court, higher regional court and tax court — as well as for housing associations and companies.</p></div></div></section><!--$--><!--/$--></main><footer class="section-edge border-t border-border bg-surface-0"><div class="site-max py-10 md:py-12"><div class="grid gap-10 md:grid-cols-[minmax(0,1.25fr)_minmax(0,0.75fr)]"><div class="max-w-2xl"><p class="text-[0.6rem] font-medium uppercase tracking-[0.14em] text-grey">Hamburg Office</p><p class="mt-2 font-heading text-[clamp(2rem,3.4vw,2.8rem)] leading-[0.98] text-ink">Hauke Kruse</p><p class="mt-4 text-sm leading-relaxed text-grey">Publicly appointed and sworn expert appraiser for the valuation of land and the assessment of rental values in Hamburg.</p></div><div class="md:border-l md:border-border md:pl-10"><div class="space-y-5 text-sm text-grey"><div><p class="text-[0.62rem] font-medium uppercase tracking-[0.11em] text-grey/85">Address</p><address class="mt-1 not-italic leading-relaxed text-ink/90">Oberstraße 18A<br/>20144<!-- --> <!-- -->Hamburg</address></div><div><p class="text-[0.62rem] font-medium uppercase tracking-[0.11em] text-grey/85">Phone</p><a href="tel:0405558181-0" class="mt-1 block text-ink/90 transition-colors hover:text-ink">040 5558181-0</a></div><div><p class="text-[0.62rem] font-medium uppercase tracking-[0.11em] text-grey/85">Email</p><a href="mailto:[email protected]" class="mt-1 block text-ink/90 transition-colors hover:text-ink">[email protected]</a></div></div><div class="mt-7 flex flex-wrap gap-x-5 gap-y-2 text-[0.68rem] font-medium uppercase tracking-[0.08em] text-grey/85"><a class="transition-colors hover:text-ink" href="/impressum">Impressum</a><a class="transition-colors hover:text-ink" href="/datenschutz">Datenschutz</a><a class="transition-colors hover:text-ink" href="/widerruf">Widerruf</a></div></div></div><div class="mt-8 flex flex-wrap items-center justify-between gap-3 border-t border-border pt-4 text-[0.68rem] font-medium uppercase tracking-[0.08em] text-grey/80"><p>© <!-- -->2026<!-- --> <!-- -->Sachverständigenbüro Hauke Kruse</p><div class="flex flex-wrap items-center gap-3"><div role="group" aria-label="Switch language" class="inline-flex items-center gap-1.5 text-[0.68rem] font-medium uppercase tracking-[0.08em] "><svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2" stroke-linecap="round" stroke-linejoin="round" class="lucide lucide-globe h-3.5 w-3.5 text-grey/60" aria-hidden="true"><circle cx="12" cy="12" r="10"></circle><path d="M12 2a14.5 14.5 0 0 0 0 20 14.5 14.5 0 0 0 0-20"></path><path d="M2 12h20"></path></svg><span class="inline-flex items-center"><a hrefLang="de" class="transition-colors text-grey/70 hover:text-ink" href="/de/leistungen">DE</a></span><span class="inline-flex items-center"><span class="mx-1 text-grey/40" aria-hidden="true">·</span><a aria-current="true" class="transition-colors text-ink" href="/en/leistungen">EN</a></span></div><span class="inline-flex items-center gap-2.5 rounded-full border border-border bg-surface-1 px-3.5 py-1.5 text-[0.62rem] font-medium uppercase tracking-[0.1em] text-grey"><span class="inline-flex w-4 flex-col gap-[2px] overflow-hidden rounded-[2px]"><span class="block h-[3px] w-full bg-[#1a1a1a]"></span><span class="block h-[3px] w-full bg-[#dd0000]"></span><span class="block h-[3px] w-full bg-[#ffcc00]"></span></span>Hosted in Germany</span></div></div></div></footer></div><div aria-hidden="true" class="fixed inset-x-0 top-[4.9rem] bottom-0 z-[180] transition-[display] duration-[690ms] transition-discrete pointer-events-none hidden"><div class="absolute inset-0 bg-black/48 transition-opacity duration-380 opacity-0"></div><aside role="dialog" aria-modal="true" aria-label="Get in touch" data-lenis-prevent="true" class="absolute inset-0 origin-top overflow-y-auto overscroll-none touch-p
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rounded-full transition-colors duration-300 bg-border"></span></button></div><p class="meta-xs mt-2.5 text-grey">Step 1 of 5 — Situation</p></div></div><div class="min-h-0"><div style="opacity:1;transform:none"><div><h3 class="font-heading text-ink text-lg">How can we help you?</h3><p class="mt-1.5 text-grey text-sm">Choose the situation that best applies to you.</p><div class="mt-4 grid gap-2.5 grid-cols-2"><button type="button" aria-pressed="false" class="group relative flex w-full cursor-pointer rounded-xl border text-left transition-all duration-300 h-[5.5rem] items-center gap-3 p-3.5 border-border bg-surface-0 hover:border-ink/20 hover:shadow-[0_2px_12px_rgba(0,0,0,0.04)]"><span class="flex shrink-0 items-center justify-center rounded-lg transition-colors duration-300 bg-surface-1 text-grey group-hover:text-ink h-8 w-8"><svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2" stroke-linecap="round" stroke-linejoin="round" class="lucide lucide-scroll-text h-4 w-4" aria-hidden="true"><path d="M15 12h-5"></path><path d="M15 8h-5"></path><path d="M19 17V5a2 2 0 0 0-2-2H4"></path><path d="M8 21h12a2 2 0 0 0 2-2v-1a1 1 0 0 0-1-1H11a1 1 0 0 0-1 1v1a2 2 0 1 1-4 0V5a2 2 0 1 0-4 0v2a1 1 0 0 0 1 1h3"></path></svg></span><div class="min-w-0 pr-7"><span class="block font-heading leading-snug text-[0.82rem] text-ink">Inheritance</span><span class="mt-0.5 hidden text-[0.72rem] leading-snug text-grey sm:block">Appraisal for estates, estate settlement or inheritance tax</span></div></button><button type="button" aria-pressed="false" class="group relative flex w-full cursor-pointer rounded-xl border text-left transition-all duration-300 h-[5.5rem] items-center gap-3 p-3.5 border-border bg-surface-0 hover:border-ink/20 hover:shadow-[0_2px_12px_rgba(0,0,0,0.04)]"><span class="flex shrink-0 items-center justify-center rounded-lg transition-colors duration-300 bg-surface-1 text-grey group-hover:text-ink h-8 w-8"><svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2" stroke-linecap="round" stroke-linejoin="round" class="lucide lucide-gift h-4 w-4" aria-hidden="true"><path d="M12 7v14"></path><path d="M20 11v8a2 2 0 0 1-2 2H6a2 2 0 0 1-2-2v-8"></path><path d="M7.5 7a1 1 0 0 1 0-5A4.8 8 0 0 1 12 7a4.8 8 0 0 1 4.5-5 1 1 0 0 1 0 5"></path><rect x="3" y="7" width="18" height="4" rx="1"></rect></svg></span><div class="min-w-0 pr-7"><span class="block font-heading leading-snug text-[0.82rem] text-ink">Gift</span><span class="mt-0.5 hidden text-[0.72rem] leading-snug text-grey sm:block">Appraisal for a gift, transfer or gift tax</span></div></button><button type="button" aria-pressed="false" class="group relative flex w-full cursor-pointer rounded-xl border text-left transition-all duration-300 h-[5.5rem] items-center gap-3 p-3.5 border-border bg-surface-0 hover:border-ink/20 hover:shadow-[0_2px_12px_rgba(0,0,0,0.04)]"><span class="flex shrink-0 items-center justify-center rounded-lg transition-colors duration-300 bg-surface-1 text-grey group-hover:text-ink h-8 w-8"><svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2" stroke-linecap="round" stroke-linejoin="round" class="lucide lucide-building2 lucide-building-2 h-4 w-4" aria-hidden="true"><path d="M10 12h4"></path><path d="M10 8h4"></path><path d="M14 21v-3a2 2 0 0 0-4 0v3"></path><path d="M6 10H4a2 2 0 0 0-2 2v7a2 2 0 0 0 2 2h16a2 2 0 0 0 2-2V9a2 2 0 0 0-2-2h-2"></path><path d="M6 21V5a2 2 0 0 1 2-2h8a2 2 0 0 1 2 2v16"></path></svg></span><div class="min-w-0 pr-7"><span class="block font-heading leading-snug text-[0.82rem] text-ink">Purchase, sale or financing</span><span class="mt-0.5 hidden text-[0.72rem] leading-snug text-grey sm:block">Property appraisal for a purchase, sale or bank financing</span></div></button><button type="button" aria-pressed="false" class="group relative flex w-full cursor-pointer rounded-xl border text-left transition-all duration-300 h-[5.5rem] items-center gap-3 p-3.5 border-border bg-surface-0 hover:border-ink/20 hover:shadow-[0_2px_12px_rgba(0,0,0,0.04)]"><span class="flex shrink-0 items-center justify-center rounded-lg transition-colors duration-300 bg-surface-1 text-grey group-hover:text-ink h-8 w-8"><svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2" stroke-linecap="round" stroke-linejoin="round" class="lucide lucide-calculator h-4 w-4" aria-hidden="true"><rect width="16" height="20" x="4" y="2" rx="2"></rect><line x1="8" x2="16" y1="6" y2="6"></line><line x1="16" x2="16" y1="14" y2="18"></line><path d="M16 10h.01"></path><path d="M12 10h.01"></path><path d="M8 10h.01"></path><path d="M12 14h.01"></path><path d="M8 14h.01"></path><path d="M12 18h.01"></path><path d="M8 18h.01"></path></svg></span><div class="min-w-0 pr-7"><span class="block font-heading leading-snug text-[0.82rem] text-ink">Purchase price allocation</span><span class="mt-0.5 hidden text-[0.72rem] leading-snug text-grey sm:block">Allocation of the purchase price between building and land</span></div></button><button type="button" aria-pressed="false" class="group relative flex w-full cursor-pointer rounded-xl border text-left transition-all duration-300 h-[5.5rem] items-center gap-3 p-3.5 border-border bg-surface-0 hover:border-ink/20 hover:shadow-[0_2px_12px_rgba(0,0,0,0.04)]"><span class="flex shrink-0 items-center justify-center rounded-lg transition-colors duration-300 bg-surface-1 text-grey group-hover:text-ink h-8 w-8"><svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2" stroke-linecap="round" stroke-linejoin="round" class="lucide lucide-gavel h-4 w-4" aria-hidden="true"><path d="m14 13-8.381 8.38a1 1 0 0 1-3.001-3l8.384-8.381"></path><path d="m16 16 6-6"></path><path d="m21.5 10.5-8-8"></path><path d="m8 8 6-6"></path><path d="m8.5 7.5 8 8"></path></svg></span><div class="min-w-0 pr-7"><span class="block font-heading leading-snug text-[0.82rem] text-ink">Separation or court proceedings</span><span class="mt-0.5 hidden text-[0.72rem] leading-snug text-grey sm:block">
1Appraisal for divorce, equalisation of gains or court proceedings</span></div></button><button type="button" aria-pressed="false" class="group relative flex w-full cursor-pointer rounded-xl border text-left transition-all duration-300 h-[5.5rem] items-center gap-3 p-3.5 border-border bg-surface-0 hover:border-ink/20 hover:shadow-[0_2px_12px_rgba(0,0,0,0.04)]"><span class="flex shrink-0 items-center justify-center rounded-lg transition-colors duration-300 bg-surface-1 text-grey group-hover:text-ink h-8 w-8"><svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2" stroke-linecap="round" stroke-linejoin="round" class="lucide lucide-message-circle h-4 w-4" aria-hidden="true"><path d="M2.992 16.342a2 2 0 0 1 .094 1.167l-1.065 3.29a1 1 0 0 0 1.236 1.168l3.413-.998a2 2 0 0 1 1.099.092 10 10 0 1 0-4.777-4.719"></path></svg></span><div class="min-w-0 pr-7"><span class="block font-heading leading-snug text-[0.82rem] text-ink">Advice or other</span><span class="mt-0.5 hidden text-[0.72rem] leading-snug text-grey sm:block">Specialised appraisal, dispute resolution or general advice</span></div></button></div></div></div></div><div class="mt-8 border-t border-border pt-5 mt-6 pt-4 "><div class="h-10"></div></div></form></div><div class="lg:hidden"><div class="lg:hidden"><div class="pointer-events-none h-20" aria-hidden="true"></div><section class="fixed inset-x-0 bottom-0 z-[170] px-3 pb-[calc(env(safe-area-inset-bottom)+0.5rem)]"><div class="mx-auto w-full max-w-[40rem] rounded-[0.85rem] border border-border bg-surface-1/96 px-3 py-2.5 shadow-[0_18px_40px_rgba(16,42,48,0.16)] backdrop-blur-sm"><div class="grid grid-cols-3 gap-2"><a href="tel:0405558181-0" class="mobile-tap-target flex min-h-11 flex-col items-center justify-center gap-1.5 rounded-[0.7rem] border border-primary bg-primary px-2 py-2.5 text-center text-text-inverse shadow-[inset_0_1px_0_rgba(255,255,255,0.06)] transition-colors hover:bg-primary-dark"><span class="flex h-8 w-8 items-center justify-center rounded-full border border-white/10 bg-white/12"><svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.9" stroke-linecap="round" stroke-linejoin="round" class="lucide lucide-phone h-3.5 w-3.5 text-white" aria-hidden="true"><path d="M13.832 16.568a1 1 0 0 0 1.213-.303l.355-.465A2 2 0 0 1 17 15h3a2 2 0 0 1 2 2v3a2 2 0 0 1-2 2A18 18 0 0 1 2 4a2 2 0 0 1 2-2h3a2 2 0 0 1 2 2v3a2 2 0 0 1-.8 1.6l-.468.351a1 1 0 0 0-.292 1.233 14 14 0 0 0 6.392 6.384"></path></svg></span><span class="meta-xs text-white">Call</span></a><a href="mailto:[email protected]?subject=Enquiry%20via%20the%20website" class="mobile-tap-target flex min-h-11 flex-col items-center justify-center gap-1.5 rounded-[0.7rem] border border-border bg-surface-0 px-2 py-2.5 text-center text-ink transition-colors hover:border-primary hover:text-primary"><span class="flex h-8 w-8 items-center justify-center rounded-full border border-border/70 bg-surface-1"><svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.9" stroke-linecap="round" stroke-linejoin="round" class="lucide lucide-mail h-3.5 w-3.5 text-grey" aria-hidden="true"><path d="m22 7-8.991 5.727a2 2 0 0 1-2.009 0L2 7"></path><rect x="2" y="4" width="20" height="16" rx="2"></rect></svg></span><span class="meta-xs text-grey">Email</span></a><a href="https://www.google.com/maps/search/?api=1&amp;query=Oberstra%C3%9Fe%2018A%2C%2020144%20Hamburg" target="_blank" rel="noreferrer" class="mobile-tap-target flex min-h-11 flex-col items-center justify-center gap-1.5 rounded-[0.7rem] border border-border bg-surface-0 px-2 py-2.5 text-center text-ink transition-colors hover:border-primary hover:text-primary"><span class="flex h-8 w-8 items-center justify-center rounded-full border border-border/70 bg-surface-1"><svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.9" stroke-linecap="round" stroke-linejoin="round" class="lucide lucide-navigation h-3.5 w-3.5 text-grey" aria-hidden="true"><polygon points="3 11 22 2 13 21 11 13 3 11"></polygon></svg></span><span class="meta-xs text-grey">Directions</span></a></div></div></section></div></div></div></div><div class="space-y-4 lg:col-span-5"><div class="hidden rounded-xl border border-border bg-surface-1 p-6 lg:block"><h3 class="font-heading text-2xl text-ink">Contact details</h3><div class="mt-5 space-y-4 text-sm"><a href="tel:0405558181-0" class="flex items-center gap-3 text-ink transition-colors hover:text-accent"><svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2" stroke-linecap="round" stroke-linejoin="round" class="lucide lucide-phone h-4 w-4 text-grey" aria-hidden="true">
1<path d="M13.832 16.568a1 1 0 0 0 1.213-.303l.355-.465A2 2 0 0 1 17 15h3a2 2 0 0 1 2 2v3a2 2 0 0 1-2 2A18 18 0 0 1 2 4a2 2 0 0 1 2-2h3a2 2 0 0 1 2 2v3a2 2 0 0 1-.8 1.6l-.468.351a1 1 0 0 0-.292 1.233 14 14 0 0 0 6.392 6.384"></path></svg>040 5558181-0</a><a href="mailto:[email protected]" class="flex items-center gap-3 text-ink transition-colors hover:text-accent"><svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2" stroke-linecap="round" stroke-linejoin="round" class="lucide lucide-mail h-4 w-4 text-grey" aria-hidden="true"><path d="m22 7-8.991 5.727a2 2 0 0 1-2.009 0L2 7"></path><rect x="2" y="4" width="20" height="16" rx="2"></rect></svg>[email protected]</a><div class="flex items-start gap-3 text-grey"><svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2" stroke-linecap="round" stroke-linejoin="round" class="lucide lucide-map-pin mt-0.5 h-4 w-4 shrink-0" aria-hidden="true"><path d="M20 10c0 4.993-5.539 10.193-7.399 11.799a1 1 0 0 1-1.202 0C9.539 20.193 4 14.993 4 10a8 8 0 0 1 16 0"></path><circle cx="12" cy="10" r="3"></circle></svg><span>Oberstraße 18A, 20144 Hamburg</span></div></div><p class="mt-4 pt-1 text-sm text-grey">Available by appointment — reach out via the form or by phone.</p></div><div class="relative z-0 hidden overflow-hidden rounded-xl border border-border bg-surface-1 p-4 lg:block"><div class="mb-3 flex items-start justify-between gap-4"><div><p class="type-meta text-[0.62rem] text-grey">Location</p><h3 class="mt-2 font-heading text-2xl text-ink">Our office in Hamburg</h3></div><a href="https://www.google.com/maps/search/?api=1&amp;query=Oberstra%C3%9Fe%2018A%2C%2020144%20Hamburg" target="_blank" rel="noreferrer" class="inline-flex shrink-0 items-center gap-1.5 rounded-md border border-border bg-surface-0 px-3 py-2 text-[0.65rem] font-semibold uppercase tracking-[0.1em] text-primary transition-colors hover:border-primary hover:text-primary-dark">Directions<svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2" stroke-linecap="round" stroke-linejoin="round" class="lucide lucide-arrow-up-right h-3.5 w-3.5" aria-hidden="true"><path d="M7 7h10v10"></path><path d="M7 17 17 7"></path></svg></a></div><div class="overflow-hidden rounded-lg border border-border/80 bg-surface-0 shadow-[0_14px_36px_rgba(16,42,48,0.12)]"><div class="flex h-[220px] w-full flex-col items-center justify-center gap-3 bg-surface-1 px-6 text-center sm:h-[300px]"><svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2" stroke-linecap="round" stroke-linejoin="round" class="lucide lucide-map-pin h-6 w-6 text-grey" aria-hidden="true"><path d="M20 10c0 4.993-5.539 10.193-7.399 11.799a1 1 0 0 1-1.202 0C9.539 20.193 4 14.993 4 10a8 8 0 0 1 16 0"></path><circle cx="12" cy="10" r="3"></circle></svg><button type="button" class="inline-flex items-center rounded-md border border-border bg-surface-0 px-3 py-2 text-[0.65rem] font-semibold uppercase tracking-[0.1em] text-primary transition-colors hover:border-primary hover:text-primary-dark">Load map</button><p class="max-w-[36ch] text-xs leading-relaxed text-grey">Loading the map connects to CARTO (USA) and transmits your IP address.</p></div></div></div></div></div></div></div></aside></div>
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1ssing a floor plan in an apartment\",\"fill\":true,\"sizes\":\"(max-width: 1024px) 100vw, 34vw\",\"className\":\"object-cover\"}]}]]}],[\"$\",\"div\",null,{\"className\":\"grid gap-3 sm:grid-cols-2 lg:col-span-7\",\"children\":[[[\"$\",\"$L12\",\"0\",{\"delay\":0.06,\"className\":\"\",\"children\":[\"$\",\"div\",null,{\"className\":\"h-full rounded-xl border p-5 transition-colors duration-300 border-border bg-surface-1\",\"children\":[[\"$\",\"p\",null,{\"className\":\"text-[0.6rem] font-medium uppercase tracking-[0.08em] text-grey\",\"children\":\"01\"}],[\"$\",\"h4\",null,{\"className\":\"mt-2 font-heading text-xl leading-[1.1] text-ink\",\"children\":\"Intra-family transfer\"}],[\"$\",\"p\",null,{\"className\":\"mt-2 text-sm leading-relaxed text-grey\",\"children\":\"Valuation for gifts, anticipated succession and transfers within the family.\"}]]}]}],[\"$\",\"$L12\",\"1\",{\"delay\":0.1,\"className\":\"\",\"children\":[\"$\",\"div\",null,{\"className\":\"h-full rounded-xl border p-5 transition-colors duration-300 border-border bg-surface-1\",\"children\":[[\"$\",\"p\",null,{\"className\":\"text-[0.6rem] font-medium uppercase tracking-[0.08em] text-grey\",\"children\":\"02\"}],[\"$\",\"h4\",null,{\"className\":\"mt-2 font-heading text-xl leading-[1.1] text-ink\",\"children\":\"Succession planning\"}],[\"$\",\"p\",null,{\"className\":\"mt-2 text-sm leading-relaxed text-grey\",\"children\":\"Valuation bases for an equitable division of assets and sustainable succession structures.\"}]]}]}],[\"$\",\"$L12\",\"2\",{\"delay\":0.14,\"className\":\"sm:col-span-2\",\"children\":[\"$\",\"div\",null,{\"className\":\"h-full rounded-xl border p-5 transition-colors duration-300 border-border bg-surface-1\",\"children\":[[\"$\",\"p\",null,{\"className\":\"text-[0.6rem] font-medium uppercase tracking-[0.08em] text-grey\",\"children\":\"03\"}],[\"$\",\"h4\",null,{\"className\":\"mt-2 font-heading text-xl leading-[1.1] text-ink\",\"children\":\"Company-law disputes\"}],[\"$\",\"p\",null,{\"className\":\"mt-2 text-sm leading-relaxed text-grey\",\"children\":\"Well-founded appraisals for share transfers, compensation questions and shareholder solutions.\"}]]}]}]],false]}]]}]}]}]\n27:[\"$\",\"p\",null,{\"className\":\"text-[0.6rem] font-medium uppercase tracking-[0.08em] text-grey\",\"children\":\"04\"}]\n28:[\"$\",\"h4\",null,{\"className\":\"mt-2 font-heading text-xl leading-[1.1] text-ink\",\"children\":\"Compulsory auction\"}]\n29:[\"$\",\"p\",null,{\"className\":\"mt-2 text-sm leading-relaxed text-grey\",\"children\":\"Market value appraisal as a robust basis in the auction procedure.\"}]\n2a:[\"$\",\"p\",null,{\"className\":\"mt-2 text-sm leading-relaxed text-grey\",\"children\":\"Economic viability and feasibility analyses for development projects.\"}]\n2b:I[75696,[\"/_next/static/chunks/0dhlsv93toizd.js\",\"/_next/static/chunks/2gqv3iay0gp0_.js\",\"/_next/static/chunks/3km8_6opb9jsd.js\",\"/_next/static/chunks/2l69gxl1e44r-.js\",\"/_next/static/chunks/0dhbim-mde5nd.js\",\"/_next/static/chunks/3v6bk-z264_-s.js\",\"/_next/static/chunks/2xdm-ilv95wjv.js\",\"/_next/static/chunks/3uy9yxvy9y15-.js\"],\"default\"]\n2c:T541,A property appraisal is produced in several stages. After we are commissioned, we review the purpose, scope and available documentation. This is followed by the examination of existing documents, the request for missing records, enquiries with public authorities, where applicable the analysis of the building records, and the on-site inspection. After that, property-specific characteristics, market environment and comparable data are assessed and substantiated in the appraisal. Particularly with older, complex or legally encumbered properties, this effort is considerable.\n\nWe do not produce template appraisals and do not work to a fixed scheme. Every property is inspected in person and assessed taking into account its legal, economic and factual particularities. For this reason, the structure, focus and depth of our appraisals differ depending on the individual case and intended purpose.\n\nIf an appraisal takes several months, this therefore does not mean standstill, but careful processing. At the same time, our capacities are often heavily utilised, which can further extend the processing time. In addition, responses from authorities and external information are not always available at short notice. Anyone who needs an appraisal for court, the tax office or important asset decisions benefits precisely from this thoroughness.2d:T566,Usufruct, right of residence and residential right are among the rights that can significantly influence the value of a property. Economically, however, they must not be treated alike. A usufruct generally grants the most comprehensive right of use, because the beneficiary may use the property themselves and is often also entitled to draw the income from letting it. A right of residence, by contrast, is usually more narrowly defined and is limited to personal occupation. A residential right typically concerns the use of specific rooms or a particular dwelling. From this alone it follows that the economic burde
1n on the ownership can vary considerably depending on the right.\n\nFor the valuation, it therefore always depends on the specific arrangement. The relevant factors include, among others, the content and scope of the right, the areas concerned, the term, the age of the beneficiary, and the question of whether the use is merely personal or also economically exploitable. Particularly in cases of gift, anticipated succession, inheritance or transfers within the family, a precise distinction is important. Anyone who treats the terms as equivalent often underestimates the differences in their effect on value. A sound market value appraisal must therefore capture not only the property, but also the respective right in its specific legal and economic significance.2e:T4d2,Not every planned property sale automatically requires a market value appraisal. In many standard situations, a market price estimate by an experienced estate agent can provide an initial orientation. Anyone who primarily wants to know roughly what order of magnitude an asking price might be in does not in every case immediately need a comprehensive appraisal. The situation is different where there are particular uncertainties, where several parties have a say, where a sale is to take place under time pressure, or where the asking price has to be substantiated reliably.\n\nA market value appraisal is worthwhile above all when an independent and verifiable basis for valuation is required. This can be useful, for example, in the case of high-value individual properties, unusual properties, family coordination, communities of heirs, or where there are significant differences of opinion about the value. Even where the state of modernisation, rights and encumbrances, or property-specific characteristics play a role, an appraisal provides considerably more clarity than a rough market estimate. What is decisive is therefore not the sale itself, but the question of how reliable the valuation needs to be in the specific case.2f:T5a1,Missing floor plans, living-area figures or building documents are no reason to postpone an enquiry. Complete documents are helpful for a market value appraisal, but they are not always fully available at the outset. In an initial consultation, it can usually be clarified quickly which documents are already available, what still needs to be procured, and which information can be supplemented during the course of the work. Particularly with older properties, inheritance cases or long-held properties, an incomplete set of documents is nothing unusual.\n\nIt is also important to note: many documents can still be requested from authorities at a later stage. The building records in particular often yields value-relevant information, for example on permits, plans, areas, conversions or structural particularities. Not everything therefore has to be fully available at the outset. Often a missing set of documents can be sensibly supplemented during the course of the work.\n\nWhat is decisive is not perfection at the start, but a realistic assessment of the case. Missing information can increase the effort and, in individual cases, also affect the processing time. However, it does not automatically mean that an appraisal is impossible. What matters is a careful examination of which details can be reliably substantiated and where further clarification is needed. This is precisely where we support our clients from the very beginning.30:T460,Digital property calculators generally work with simplified models and few input data. Location, year of construction, living area and property type can be recorded in a standardised way, but many value-relevant particularities of a property cannot. The state of modernisation, structural defects, rights and encumbrances, atypical floor plans or property-specific market conditions often remain unconsidered in such models. The result is therefore usually only a rough approximation and not a sound valuation.\n\nA market value appraisal takes a fundamentally different approach. It is based on an inspection of the property, the examination of documents, methodically verifiable reasoning in accordance with the relevant valuation principles, and an assessment of the specific market environment. Especially when it comes to a sale, inheritance, divorce, the tax office or court disputes, a digital estimate is therefore regularly not sufficient. Online calculators can provide an initial orientation, but they do not replace an independent appraisal when a reliable and verifiable basis for decision-making is required.31:T4e5,A common misconception in property valuation is that modernisation backlogs or neglected maintenance can automatically be deducted in full from the market value. In fact, what matters is not solely the calculated tradesman's costs, but the question of how the defect affects the market. A roof in need of renovation, outdated building services or a modernisation backlog do regularly reduce the value, but not necessarily by the amount of the calculated remediation costs. Buyers take into account not only the cost but also the remaining usability, the overall condition of the property and the situation on the market.\n\nIn addition, a renovation often not only remedies a defect but at the same time creates a better condition than before. In valuation terms, the principle of \"new for old\" therefore also plays a role. Anyone who, for example, fully renews old components not only restores the previous condition but often gains a longer remaining useful life and better marketability. In appraisals it must therefore be carefully derived which reduction in value actually applies. A flat one-to-one deduction falls short in many cases. What is always decisive is the specific market situation and the verifiable valuation of the individual property.32:T516,The biggest problem with rental value appraisals today is the availability of comparable data. To determine a market-appropriate rent, we need reliable comparable rents from the respective market segment. Yet many municipalities lack a qualified rent index, and where one exists it often does not cover all dwelling sizes, years of construction or locations. At the same time, the German Federal Court of Justice (BGH) requires the survey to cover the entire municipality and to be based on a representative sample. Appraisals that draw only on individual estates or landlords are unusable in court.\n\nIn addition, there is the regulatory complexity. The rent c
1ontrol mechanism (Mietpreisbremse) has been extended until the end of 2029, and each federal state issues its own ordinances with different exceptions. In Hamburg it applies across the board. With every valuation it must be examined whether the control applies and how capping limits or staggered-rent arrangements are to be taken into account. All of this makes rental value appraisals considerably more involved today than just a few years ago. In some cases an expert valuation is simply not possible because the necessary basis of comparable data is missing. Where no reliable data is available, no sound appraisal can be produced either.33:T47d,An estate agent's estimate and a market value appraisal pursue different objectives. Estate agents provide an initial market price recommendation, which can offer helpful orientation for a sale. However, this estimate is non-binding and has no standing in court or with the tax office.\n\nA market value appraisal is based on Section 194 of the German Building Code (BauGB) and the Real Estate Valuation Ordinance (ImmoWertV). We inspect the property on site and document every calculation step in a verifiable manner. The result holds up in court and is recognised by tax offices, banks and courts. Such an appraisal is mandatory, among other things, in cases of inheritance disputes, divorce, evidence of value to the tax office or compulsory auctions.\n\nThe essential difference lies in the independence. Estate agents do good work in marketing, but they are commission-dependent and thus economically involved in the success of the sale. An appraiser, by contrast, assesses on a strictly neutral basis and without any own interest in the outcome. Anyone who needs a reliable basis for important decisions cannot do without an independent appraisal.10:[\"$\",\"$L2b\",null,{\"formats\":\"$undefined\",\"locale\":\"en\",\"messages\":{\"common\":{\"aiGenerated\":\"Created with AI\"},\"nav\":{\"leistungen\":\"Services\",\"team\":\"Team\",\"newsroom\":\"Newsroom\",\"faq\":\"FAQ\"},\"header\":{\"topics\":\"Topics\",\"contact\":\"Contact\",\"close\":\"Close\",\"ariaNav\":\"Main navigation\",\"ariaContactOpen\":\"Open contact\",\"ariaContactClose\":\"Close contact area\",\"switchLanguage\":\"Switch language\"},\"footer\":{\"officeEyebrow\":\"Hamburg Office\",\"address\":\"Address\",\"phone\":\"Phone\",\"email\":\"Email\",\"description\":\"Publicly appointed and sworn expert appraiser for the valuation of land and the assessment of rental values in Hamburg.\"},\"home\":{\"hero\":{\"eyebrow\":\"VALUING PROPERTY \u0026 GUIDING YOU RELIABLY\",\"title\":\"Independent property valuations that stand up to scrutiny — in negotiations, tax matters and court proceedings.\",\"imageAlt\":\"High-rise building in Hamburg\"},\"intro\":{\"eyebrow\":\"Substantive, independent property valuation\",\"title\":\"For over 25 years, we have produced appraisals that hold up even in the most demanding situations.\",\"body\":\"Whether in advisory work, complex negotiations or in court: our valuations create reliable clarity and give owners, courts, companies and investors confidence for far-reaching decisions.\",\"numbersEyebrow\":\"Facts \u0026 Figures\",\"numbersHeading\":\"Well-founded valuations for far-reaching decisions — for over 25 years.\",\"numbers\":{\"items\":[{\"title\":\"Over 25 years of experience in property valuation\",\"body\":\"For more than 25 years, we have valued properties in Hamburg for owners, courts and companies. This experience informs every single appraisal.\"},{\"title\":\"Over 1,500 appraisals prepared\",\"body\":\"Market value appraisals, rental value assessments and arbitration appraisals form the basis for court proceedings, tax decisions and negotiations.\"},{\"title\":\"Publicly appointed and sworn by the Chamber of Commerce\",\"body\":\"The public appointment by the Hamburg Chamber of Commerce guarantees particular expertise, independence and objectivity. It is based on examination and supervision pursuant to Section 36 of the German Trade Regulation Act (GewO).\"},{\"title\":\"Your expert appraisal office in Hamburg\",\"body\":\"Whether a single-family home in Blankenese or a commercial property in HafenCity: we know the Hamburg market and value properties throughout the entire metropolitan region.\"}]}},\"services\":{\"eyebrow\":\"Range of services\",\"heading\":\"When do you need an appraisal?\",\"more\":\"Learn more\",\"services\":[{\"title\":\"Purchase, sale \u0026 financing\",\"description\":\"Buying, selling or financing a property? We provide the market value that strengthens your negotiating position — with buyers, sellers and banks.\"},{\"title\":\"Inheritance, divorce \u0026 tax\",\"description\":\"Inheritance, divorce or a tax assessment? A robust appraisal protects you from financial disadvantages — at the family court and with the tax office.\"},{\"title\":\"Disputes, mediation \u0026 succession\",\"description\":\"A dispute among shareholders, a tenancy conflict or a generational handover? A neutral valuation creates the basis for an agreement without lengthy proceedings.\"}]},\"cases\":{\"eyebrow\":\"Our clients\",\"heading\":\"Courts, law firms, family offices and owners rely on our appraisals.\",\"aiNotice\":\"Note: Some visualisations in this overview were created with AI.\",\"items\":[{\"title\":\"Hamburg courts\",\"description\":\"The local court, family court, regional court, higher regional court and fiscal court regularly commission us to prepare market value appraisals.\"},{\"title\":\"Lawyers\",\"description\":\"In family law proceedings, divisions of an estate and shareholder disputes, we provide the valuation basis for negotiations and settlements.\"},{\"title\":\"Tax advisors\",\"description\":\"Our appraisals serve to substantiate a lower fair market value (gemeiner Wert) for tax purposes — particularly for inheritance and gift tax.\"},{\"title\":\"Family offices\",\"description\":\"For asset structuring, succession and transactions, we provide independent market value and rental value appraisals as a 
1sound basis for decisions.\"},{\"title\":\"Housing companies \u0026 enterprises\",\"description\":\"For portfolio holders and project developers, we prepare rental value appraisals, portfolio valuations and feasibility analyses.\"},{\"title\":\"Private individuals \u0026 owners\",\"description\":\"For purchase, sale, financing or divorce, our valuations provide clarity and a well-founded basis for decisions.\"}]},\"cta\":{\"eyebrow\":\"Direct contact\",\"heading\":\"Free initial assessment\",\"subtitle\":\"Tell us about your situation — we will let you know whether an appraisal makes sense for you and, if so, which type. Personal, without obligation, and you will hear back from us promptly.\",\"cta\":\"Request an appraisal\",\"phoneLabel\":\"or call us:\"},\"expertise\":{\"eyebrow\":\"Your expert appraiser\",\"name\":\"Hauke Kruse\",\"title\":\"Dipl.-Kfm. · Publicly appointed and sworn expert appraiser\",\"portraitAlt\":\"Hauke Kruse\",\"bio\":\"For more than two decades, I have guided property owners, courts and companies through demanding valuation situations with well-founded appraisals. My standard: an appraisal must above all be complete, correct and comprehensible. It is equally important that it reliably reflects actual buyer behaviour in the market, because no formula can replace reality.\",\"credentials\":[{\"label\":\"Publicly appointed \u0026 sworn\"},{\"label\":\"Diploma-qualified appraiser (DIA)\"},{\"label\":\"Active for over 25 years\"}],\"qualifications\":[\"Publicly appointed and sworn by the Hamburg Chamber of Commerce since 2001\",\"Areas of specialisation: valuation of property and determination of rental values\",\"Public appointment only granted after proof of specialist expertise before an expert panel\",\"Regular quality review by the Hamburg Chamber of Commerce\"],\"moreLink\":\"More about the team\"},\"news\":{\"eyebrow\":\"Newsroom\",\"heading\":\"Articles \u0026 Guides\",\"toNewsroom\":\"To the newsroom\"},\"process\":{\"eyebrow\":\"How we work\",\"heading\":\"From engagement to finished appraisal — in three steps.\",\"steps\":[{\"number\":\"01\",\"title\":\"Information gathering \u0026 research\",\"description\":\"We review the land register and building records, obtain declarations of division, tenancy agreements and further documents from the relevant authorities. This establishes a complete data basis.\",\"cadence\":\"Phase A\",\"focus\":\"Document situation\",\"deliverables\":[\"Land register\",\"Building records\",\"Tenancy agreements\"]},{\"number\":\"02\",\"title\":\"On-site inspection \u0026 survey\",\"description\":\"During the on-site inspection we record all value-relevant characteristics: location, structural condition, fittings, particularities and a complete measurement of the property.\",\"cadence\":\"Phase B\",\"focus\":\"Property condition\",\"deliverables\":[\"Measurement\",\"Location analysis\",\"Photo documentation\"]},{\"number\":\"03\",\"title\":\"Appraisal preparation \u0026 handover\",\"description\":\"Based on all data we prepare an individualised appraisal with a transparent reasoning, photo documentation and all relevant annexes — ready for court, the tax office or negotiations.\",\"cadence\":\"Phase C\",\"focus\":\"Substantiation\",\"deliverables\":[\"Valuation rationale\",\"Annexes\",\"Final appraisal\"]}],\"blueprint\":{\"eyebrow\":\"Blueprint Process\",\"heading\":\"Technically precise, visualised like the planning of a valuation.\",\"body\":\"This variant stages the process like a technical drawing: clear axes, numbered nodes and structured layers of facts instead of a classic row of cards.\",\"focusLabel\":\"Focus\",\"tags\":{\"grid\":\"Grid\",\"nodes\":\"Nodes\",\"planLogic\":\"Plan logic\"}},\"cinematic\":{\"eyebrow\":\"Cinematic Split Story\",\"stepLabel\":\"Step\",\"sceneCounter\":\"Scene {current} of {total}\"},\"toggle\":{\"ariaLabel\":\"Design variant for the process\",\"blueprint\":\"Blueprint\",\"cinematic\":\"Cinematic\"}},\"stats\":{\"eyebrow\":\"By The Numbers\",\"heading\":\"Results that hold up in negotiations and proceedings.\",\"stats\":[{\"label\":\"Years of experience\"},{\"label\":\"Appraisals prepared\"},{\"label\":\"Publicly appointed \u0026 sworn\"},{\"label\":\"Hamburg metropolitan region\"}]},\"stories\":{\"eyebrow\":\"Guidance \u0026 insights\",\"heading\":\"How clients reach decisions faster with a clear valuation.\",\"moreLink\":\"More insights\",\"category\":\"Guide\",\"readMore\":\"Read more\",\"
1items\":[{\"title\":\"Inherited a property — when is an appraisal worthwhile for tax purposes?\",\"excerpt\":\"Why the tax office's valuation is often too high and how a market value appraisal can reduce the tax burden.\"},{\"title\":\"Divorce and property: what the appraiser examines in family court proceedings\",\"excerpt\":\"What role the market value plays in dividing assets and how the procedure unfolds.\"},{\"title\":\"Agent's estimate or market value appraisal — what is the difference?\",\"excerpt\":\"When a market assessment is sufficient and when you need an appraisal that holds up in court.\"}]},\"testimonials\":{\"eyebrow\":\"What our clients say\",\"prev\":\"Previous quote\",\"next\":\"Next quote\",\"dot\":\"Quote {number}\",\"items\":[{\"quote\":\"Mr Kruse supported us superbly in a complex case before the tax office. We are very glad that we had the appraisal prepared by his office.\",\"source\":\"Private individual\",\"context\":\"Anonymised testimonial | Tax valuation\",\"year\":\"2026\"},{\"quote\":\"For our client, the appraisal was of central importance. The well-founded valuation helped us reach a sound and favourable decision in court.\",\"source\":\"Lawyer\",\"context\":\"Anonymised testimonial | Litigation\",\"year\":\"2025\"},{\"quote\":\"In a complex inheritance dispute involving a usufruct, Mr Kruse gave us extensive support and played a key role in finding a solution that worked for everyone involved.\",\"source\":\"Private individual\",\"context\":\"Anonymised testimonial | Inheritance dispute\",\"year\":\"2025\"},{\"quote\":\"This was already the third appraiser we had engaged in a corporate dispute. After the first two appraisals had failed to convince, we were greatly relieved to have found a far better and more robust solution with Mr Kruse.\",\"source\":\"Company\",\"context\":\"Anonymised testimonial | Shareholder dispute\",\"year\":\"2026\"},{\"quote\":\"Mr Kruse's office works in a modern, goal-oriented and fast way, which is by no means a given in this industry. That impressed us greatly. We particularly valued how Mr Kruse assessed our matter with sound expertise and found a pragmatic solution together with us.\",\"source\":\"Private individual\",\"context\":\"Anonymised testimonial | Litigation\",\"year\":\"2026\"}]},\"trust\":{\"eyebrow\":\"Memberships \u0026 Certifications\",\"certifications\":[{\"name\":\"Handelskammer Hamburg\",\"alt\":\"Handelskammer Hamburg logo\"},{\"name\":\"IVD – Immobilienverband Deutschland\",\"alt\":\"IVD – Immobilienverband Deutschland logo\"},{\"name\":\"Deutsche Immobilien-Akademie\",\"alt\":\"Deutsche Immobilien-Akademie logo\"},{\"name\":\"Verein Hamburger Hausmakler von 1897 e.V.\",\"alt\":\"Verein Hamburger Hausmakler von 1897 e.V. logo\"}]}},\"faq\":{\"metaEyebrow\":\"Frequently asked questions\",\"heading\":\"Frequently asked questions\",\"subtitle\":\"Answers to the most important questions about property appraisals\",\"contactCta\":{\"heading\":\"Your question isn't listed?\",\"body\":\"Get in touch with us directly. We'll give you a clear assessment of the process, scope and costs.\",\"button\":\"Get in touch\"},\"process\":{\"eyebrow\":\"How it works\",\"heading\":\"The appraisal process\",\"subtitle\":\"From your first enquiry to the finished appraisal — clearly structured and transparent.\",\"step1\":{\"label\":\"Step 01\",\"title\":\"Enquiry\",\"desc\":\"You contact us with your request — by phone, email or via our contact form.\"},\"step2\":{\"label\":\"Step 02\",\"title\":\"Initial consultation\",\"desc\":\"We clarify the occasion, objective and timeframe of your appraisal and assess whether an appraisal makes sense in your case.\"},\"stepLabel\":\"Step\",\"decision\":\"Is an appraisal worthwhile?\",\"yes\":\"Yes\",\"no\":\"No\",\"or\":\"or\",\"done\":\"Done\",\"mainSteps\":[{\"step\":\"03\",\"title\":\"Documents, inspection \u0026 building records\",\"desc\":\"We request all relevant documents, carry out an on-site inspection and review the building records.\"},{\"step\":\"04\",\"title\":\"Preparing the appraisal\",\"desc\":\"We prepare your appraisal in a transparent and precise manner, in line with the applicable valuation standards.\"},{\"step\":\"05\",\"title\":\"Handover\",\"desc\":\"You receive the finished appraisal including all requested documents — transparent, formally robust and ready for court, the tax office or negotiations.\"}],\"noBranch\":{\"title\":\"An honest assessment\",\"desc\":\"If an appraisal isn't worthwhile in your case, we'll tell you directly — openly, transparently and at no cost.\"}},\"categories\":[{\"title\":\"Before you start\",\"questions\":[{\"question\":\"When do I need an appraisal?\",\"summary\":\"Whenever a robust and transparent statement of value is required.\",\"answer\":\"Typical situations are divorce and equal
1isation of accrued gains, inheritance and division of an estate, the purchase or sale of a property, evidence of value for the tax office, as well as compulsory auction proceedings. An appraisal may also be necessary for disputes under company law or to safeguard investment decisions. In the initial consultation we clarify which scope makes sense in your case.\"},{\"question\":\"Which types of property do you appraise?\",\"summary\":\"We appraise residential, commercial and special-use properties.\",\"answer\":\"Our range of services covers condominiums, single- and two-family houses, apartment buildings, residential and commercial buildings, commercial properties as well as undeveloped land. In addition, we appraise special cases such as heritable building rights, listed buildings and properties with special rights or encumbrances.\"},{\"question\":\"Is a brief assessment enough, or do I need a full appraisal?\",\"summary\":\"We do not prepare brief appraisals, only complete appraisals.\",\"answer\":\"We do not prepare brief appraisals. The professional effort required for data collection, review and valuation is almost identical, while a brief appraisal does not offer the necessary completeness and traceability. As publicly appointed and sworn experts (ö.b.u.v.), we therefore place value on complete, robust appraisals with clear reasoning — particularly where results need to hold up in court, before the tax office or in negotiations.\"},{\"question\":\"Can the prospects of success be assessed in advance?\",\"summary\":\"An initial professional assessment is possible, but a binding forecast is not.\",\"answer\":\"For tax-related and procedural questions, we can classify the starting situation in advance from a professional perspective. In the case of inheritance tax, it is often sensible to first await the assessment notice or the valuation by the tax office. Only on this basis can it be seriously assessed whether an appraisal is likely to provide relevant added value.\"}]},{\"title\":\"Process \u0026 documents\",\"questions\":[{\"question\":\"How long does it take to prepare an appraisal?\",\"summary\":\"Due to high demand, completion at our office usually takes at least six months.\",\"answer\":\"Fortunately, we are usually very busy. For this reason, the processing time for an appraisal at our office is generally at least six months until completion. The exact period additionally depends on the availability of documents, the complexity of the property and the type of assignment.\"},{\"question\":\"Which documents do I need to provide?\",\"summary\":\"The more documents are available, the faster and more precisely we can work.\",\"answer\":\"We welcome floor plans, living-space calculations, building descriptions, tenant lists, statements of account and business plans. Everything is helpful, nothing is mandatory: missing documents are not a problem and can in many cases be submitted later or obtained by us.\"},{\"question\":\"Do I need to be present at the inspection?\",\"summary\":\"Your presence is helpful but not strictly required.\",\"answer\":\"During the inspection the property is viewed and documented. It is sensible if you or an authorised person provides access and is available for any questions. If you are unavailable, the appointment can also be carried out with a representative. In many cases the inspection takes about half an hour, and correspondingly longer for more complex projects.\"}]},{\"title\":\"Costs \u0026 tax\",\"questions\":[{\"question\":\"How are the costs made up?\",\"summary\":\"For private appraisals, the costs depend on effort, encumbrances and complexity.\",\"answer\":\"For private appraisals we calculate our fee as a flat rate based on the actual effort, the property-specific encumbrances and the complexity of the valuation case. We do not charge travel and reproduction costs separately. Nor do we base our fees on fee schedules. The only additional items are official disbursements, which are usually around €150 net. For court-appointed assignments, the remuneration is governed by the provisions of the JVEG (German Judicial Remuneration and Compensation Act).\"},{\"question\":\"What does an appraisal cost?\",\"summary\":\"The exact amount results from the occasion, the property and the available documents.\",\"answer\":\"We work with individual fees that depend on the specific case. The decisive factors are in particular the occasion, the type of property, the availability of documents and the complexity. Following the initial review, we communicate the expected costs openly and transparently.\"},{\"question\":\"Can I deduct the appraisal costs from my taxes?\",\"summary\":\"In many cases yes — depending on the occasion for the appraisal.\",\"answer\":\"If an appraisal is prepared in connection with inheritance tax, income tax or a rented property, the costs can be claimed for tax purposes as income-related expenses, business expenses or estate liabilities. The exact classification depends on the individual case. We do not provide tax advice and recommend clarifying tax deductibility in advance with your tax advisor.\"},{\"question\":\"Who bears the costs of a court-appointed appraisal?\",\"summary\":\"Generally the party required to pay the advance on costs.\",\"answer\":\"For court-appointed appraisals, the court orders an advance on costs, which is initially paid by the applicant party. The expert's remuneration is governed by the German Judicial Remuneration and Compensation Act (JVEG). As part of the decision on costs at the end of the proceedings, it is determined which party ultimately bears the appraisal costs.\"}]},{\"title\":\"Court \u0026 tax office\",\"questions\":[{\"question\":\"What does 'publicly appointed and sworn' mean?\",\"summary\":\"It is a particularly recognised quality mark for experts.\",\"answer\":\"The public appointment of experts under Section 36 of the German Trade Regulation Act (Gewerbeordnung) aims to provide particularly qualified, reliable and experienced specialists for courts, authorities, businesses and the public. It makes it easier to find experts who are professionally and personally suitable, since publicly appointed experts are vetted by a competent institution and, even after being sworn in, are monitored with regard to their professional suitability and reliability. The appointment is made in the public interest and does not serve the personal goals of the applicant. It is a recognition of particular professional qual
1ifications on the basis of the experts' code of conduct and does not constitute a professional licence. Anyone interested in a public appointment should carefully review the relevant regulations.\"},{\"question\":\"Will my appraisal be recognised in court?\",\"summary\":\"Our appraisals are geared to court requirements. The decision always rests with the court.\",\"answer\":\"We carefully assess in advance whether an appraisal is sensible and robust in the specific case. According to our internal records, over the past 25 years our appraisals used in court proceedings have not been rejected on professional grounds. The final evaluation and assessment of evidence, however, always rests with the court.\"},{\"question\":\"Can the tax office reject my appraisal?\",\"summary\":\"The tax office can raise objections, for example in the case of formal or methodological deficiencies.\",\"answer\":\"In the case of a market value appraisal under Section 198 of the German Valuation Act (BewG), the tax office reviews whether the formal and methodological requirements are met. If the tax office has queries or uncertainties, it usually issues a request for a statement. Where needed, we also support our clients in preparing this statement.\"}]},{\"title\":\"Region \u0026 cooperation\",\"questions\":[{\"question\":\"In which area do you operate?\",\"summary\":\"Our focus is on Hamburg; depending on the assignment we also operate beyond it.\",\"answer\":\"In principle we operate in Hamburg. Depending on the assignment, we also work in the area around Hamburg and, for individual clients, in other regions of Germany. For courts, we sometimes operate throughout Germany.\"}]}],\"meta\":{\"title\":\"FAQ\",\"description\":\"Frequently asked questions about property appraisals, costs and process — Sachverständigenbüro Hauke Kruse, Hamburg.\"}},\"glossary\":{\"eyebrow\":\"Reference guide\",\"heading\":\"Glossary of property valuation\",\"intro\":\"The key technical terms relating to market value, appraisals and valuation methods — clearly explained.\",\"ctaQuestion\":\"Do you have questions about a particular term?\",\"ctaFaq\":\"Frequently asked questions\",\"ctaContact\":\"Get in touch\",\"terms\":[{\"term\":\"Market value (Verkehrswert)\",\"definition\":\"The market value (Verkehrswert) is defined in Section 194 of the German Building Code (BauGB) as the price that would be achievable in the ordinary course of business, based on the legal circumstances and actual characteristics, the general condition and the location of the land or other object of valuation, without regard to unusual or personal circumstances.\",\"context\":\"A central concept in property valuation and the basis for market value appraisals.\"},{\"term\":\"Market value (Marktwert)\",\"definition\":\"Marktwert and Verkehrswert are synonymous. Both denote the price of a property achievable in the ordinary course of business pursuant to Section 194 of the German Building Code (BauGB). The term Marktwert is frequently used in an international context.\"},{\"term\":\"Market value appraisal (Verkehrswertgutachten)\",\"definition\":\"A market value appraisal is an expert valuation that derives the market value of a property in a methodologically traceable manner in accordance with the requirements of the German Building Code (BauGB) and the Real Estate Valuation Ordinance (ImmoWertV). It is prepared, among other purposes, for courts, tax offices, banks, the settlement of estates and purchase decisions.\",\"context\":\"Admissible in court and recognised by public authorities.\"},{\"term\":\"German Building Code (BauGB)\",\"definition\":\"The German Building Code (Baugesetzbuch, BauGB) is the central statute governing building and planning law in Germany. Section 194 BauGB defines the market value (Verkehrswert), which serves as the authoritative measure of value for property valuation.\"},{\"term\":\"Real Estate Valuation Ordinance (ImmoWertV)\",\"definition\":\"The Real Estate Valuation Ordinance (Immobilienwertermittlungsverordnung, ImmoWertV) governs the principles and methods for determining the market values of land. It establishes the recognised methods: the comparison approach, the income approach and the cost approach.\"},{\"term\":\"Valuation Act (BewG)\",\"definition\":\"The German Valuation Act (Bewertungsgesetz, BewG) governs the valuation of assets for tax purposes. Pursuant to Section 198 BewG, taxpayers may rebut the assessed real property value (Grundbesitzwert) determined by the tax office by proving a lower fair market value (gemeiner Wert).\",\"context\":\"Particularly relevant for inheritance and gift tax.\"},{\"term\":\"Comparison approach (Vergleichswertverfahren)\",\"definition\":\"The comparison approach determines the market value by comparison with purchase prices actually achieved for comparable land. It is preferred for condominiums, terraced houses and undeveloped land, where sufficient comparison data is available.\"},{\"term\":\"Income approach (Ertragswertverfahren)\",\"definition\":\"The income approach values a property on the basis of the sustainably achievable income (rents). It is used primarily for investment properties such as apartment buildings, office buildings and commercial real estate.\"},{\"term\":\"Cost approach (Sachwertverfahren)\",\"definition\":\"The cost approach determines the value of a property via the production costs of the structural facilities less depreciation for age, together with the land value. It is used above all for owner-occupied single- and two-family houses where comparison data is lacking.\"},{\"term\":\"Land value (Bodenwert)\",\"definition\":\"The land value is the value of the undeveloped plot. It is generally derived from standard land values (Bodenrichtwerte) published by the expert committees for land values (Gutachterausschüsse).\"},{\"term\":\"Standard land value (Bodenrichtwert)\",\"definition\":\"Standard land values are average locational values for land, derived by the expert committees (Gutachterausschüsse) from their collections of purchase prices and generally published every two years. They serve as a guideline value for determining the land value.\"},{\"term\":\"Mortgage lending value (Beleihungswert)\",\"definition\":\"The mortgage lending value is the value of a property that a credit institution applies when granting a loan. It is regularly below the market value, as it takes account of long-term market fluctuations and risks.\"},{\"term\":\"Usufruct (Nießbrauch)\",\"definition\":\"Usufruct is a right in rem that grants the beneficiary the comprehensive use of an asset (here: a property), including its income. In the case of real estate, this means that the usufructuary may occupy the property themselves or let it and collect the rental income.\",\"context\":\"Common in gifts and anticipated succession.\"},{\"term\":\"Right of residence (Wohnrecht)\",\"definition\":\"The right of residence (Section 1093 of the German Civil Code, BGB) entitles a person to use a building or parts thereof as a dwelling to the exclusion of the owner. Unlike usufruct, the beneficiary may not let the property.\"},{\"term\":\"Heritable building right (Erbbaurecht)\",\"definition\":\"The heritable building right is the transferable and inheritable right to have a structure on or beneath the surface of another person's land. The holder of the heritable building right pays the landowner a recurring ground rent (Erbbauzins).\"},{\"term\":\"Rental value appraisal (Mietwertgutachten)\",\"definition\":\"A rental value appraisal determines the customary market rent for a residential or commercial property. It is required, among other purposes, for rent increase requests, tenancy disputes, tax questions or the valuation of usufruct rights.\"},{\"term\":\"Real property value (Grundbesitzwert)\",\"definition\":\"The real property value is determined by the tax office for tax purposes in accordance with the provisions of the Valuation Act (BewG), in particular for inheritance and gift tax. It c
1an be rebutted by a market value appraisal pursuant to Section 198 BewG.\"},{\"term\":\"Arbitration appraisal (Schiedsgutachten)\",\"definition\":\"An arbitration appraisal is a binding appraisal whose outcome the parties involved agree to accept in advance. It serves the out-of-court resolution of valuation disputes and can save time and costs compared with court proceedings.\"},{\"term\":\"Public appointment and swearing-in (Öffentliche Bestellung und Vereidigung)\",\"definition\":\"Public appointment and swearing-in pursuant to Section 36 of the German Trade Regulation Act (Gewerbeordnung) is the highest qualification level for expert appraisers in Germany. It requires proof of particular expertise before a panel of experts and is reviewed at regular intervals by the competent Chamber of Industry and Commerce.\",\"context\":\"Hauke Kruse has been publicly appointed and sworn by the Hamburg Chamber of Commerce since 2001.\"},{\"term\":\"Deferred maintenance backlog (Instandhaltungsrückstau)\",\"definition\":\"A deferred maintenance backlog describes the condition in which necessary maintenance or modernisation measures on a property have been neglected over an extended period. This generally results in a reduction in value that is taken into account in the appraisal.\"},{\"term\":\"Remaining useful life (Restnutzungsdauer)\",\"definition\":\"The remaining useful life indicates how many years a building can be expected to remain economically usable, taking into account its condition, any modernisation measures carried out and its method of construction. It has a decisive influence on the income value and the cost value.\"}],\"meta\":{\"title\":\"Glossary\",\"description\":\"Property valuation terms explained clearly: market value, income approach, usufruct, ImmoWertV and more key concepts.\"}},\"leistungen\":{\"serviceLabel\":\"Service\",\"header\":{\"eyebrow\":\"Range of services\",\"heading\":\"Our Services\",\"description\":\"Reliable, objective and able to hold up in court: we prepare robust appraisals for private and institutional clients in Hamburg and the surrounding region.\"},\"specialization\":{\"eyebrow\":\"Particular specialisation\",\"heading\":\"Inheritance and gift tax in connection with usufruct, rights of residence and occupancy rights\",\"description\":\"A central focus of our work is the legally sound valuation for tax-related purposes and the valuation of rights and encumbrances, in particular for inheritance and gift tax purposes.\",\"tags\":[\"Inheritance tax\",\"Gift tax\",\"Usufruct, rights of residence and occupancy rights\"]},\"services\":{\"verkehrswert\":{\"title\":\"Market value appraisal\",\"description\":\"The market value (Verkehrswert) is defined in § 194 BauGB. We prepare legally sound appraisals in accordance with BauGB and ImmoWertV for a range of purposes.\",\"items\":[{\"title\":\"Purchase and sale\",\"description\":\"Well-founded market value determination as a sound basis for buying and selling.\"},{\"title\":\"Court appraisals\",\"description\":\"Appraisals for family court proceedings, division of estates and other disputes.\"},{\"title\":\"Tax valuation\",\"description\":\"Valuation pursuant to § 198 BewG as evidence for the tax office.\"},{\"title\":\"Compulsory auction\",\"description\":\"Market value appraisal as a robust basis in the auction procedure.\"}],\"imageAlt\":\"Hauke Kruse and Fabian Tiedemann inspecting a Hamburg apartment building on site\"},\"besondereWertermittlung\":{\"title\":\"Special valuation\",\"description\":\"In addition to classic market value appraisals, we offer specialised valuations.\",\"items\":[{\"title\":\"Rights and encumbrances\",\"description\":\"Valuation of real burdens, residence rights, usufruct and other rights in rem.\"},{\"title\":\"Rental value appraisal\",\"description\":\"Determination of rental values for residential and commercial properties.\"},{\"title\":\"Heritable building rights \u0026 heritage protection\",\"description\":\"Valuation of heritable building rights and assessment of reasonableness under heritage protection.\"},{\"title\":\"Feasibility studies\",\"description\":\"Economic viability and feasibility analyses for development projects.\"}],\"imageAlt\":\"Hauke Kruse and Fabian Tiedemann reviewing a building plan by the window\"},\"schiedsgutachten\":{\"title\":\"Arbitration \u0026 dispute appraisals\",\"description\":\"As a neutral authority, we prepare appraisals to resolve disputes.\",\"
1items\":[{\"title\":\"Dispute resolution, mediation \u0026 settlement\",\"description\":\"Neutral valuation as a basis for dispute resolution, mediation and out-of-court settlements.\"}],\"imageAlt\":\"Susanne Schlicht, Hauke Kruse and Fabian Tiedemann at the meeting table\"},\"vermoegensuebertragung\":{\"title\":\"Asset transfer \u0026 succession\",\"description\":\"For transfers, succession planning and changes under company law, we prepare independent valuation bases.\",\"items\":[{\"title\":\"Intra-family transfer\",\"description\":\"Valuation for gifts, anticipated succession and transfers within the family.\"},{\"title\":\"Succession planning\",\"description\":\"Valuation bases for an equitable division of assets and sustainable succession structures.\"},{\"title\":\"Company-law disputes\",\"description\":\"Well-founded appraisals for share transfers, compensation questions and shareholder solutions.\"}],\"imageAlt\":\"Hauke Kruse and Fabian Tiedemann discussing a floor plan in an apartment\"}},\"articles\":{\"heading\":\"Further articles\",\"description\":\"In-depth specialist articles and guides on our service areas.\",\"readMore\":\"Read more\"},\"clients\":{\"heading\":\"Our clients\",\"description\":\"Our principal clients include private individuals and property owners, family offices, lawyers and tax advisors. In addition, we also work for Hamburg's courts — local court, family court, regional court, higher regional court and tax court — as well as for housing associations and companies.\"},\"meta\":{\"title\":\"Services\",\"description\":\"Market value appraisals, rental value appraisals, arbitration reports and further property valuation services in Hamburg.\"}},\"team\":{\"card\":{\"viewVita\":\"View profile\",\"sendEmail\":\"Send email\",\"emailSubject\":\"Enquiry via the website\",\"portraitAlt\":\"Portrait of {name}\"},\"eyebrow\":\"Team\",\"heading\":\"Our Team\",\"subtitle\":\"Preparing an appraisal is teamwork.\",\"subtitleExtra\":\"Long before the on-site inspection, many threads come together: research, comparable prices and scheduling. Since 2001 we have placed value on diligence, market accuracy and traceability.\",\"groupPhotoAlt\":\"The team outside the Hamburg office: Susanne Schlicht at the window, Fabian Tiedemann with Sprotte on the steps, Hauke Kruse in the doorway\",\"groupPhotoCaption\":\"Oberstraße 18A, 20144 Hamburg-Harvestehude\",\"groups\":{\"sachverstaendige\":\"Appraisers\",\"buero\":\"Office\"},\"breadcrumb\":{\"home\":\"Home\",\"team\":\"Team\"},\"detail\":{\"eyebrow\":\"PROFILE\",\"back\":\"Back to the team\",\"atAGlance\":\"At a glance\",\"sinceLabelFallback\":\"With the team since\",\"todayFallback\":\"Today\",\"location\":\"Location\",\"focusLabel\":\"Areas of focus\",\"focusSeparator\":\" / \",\"myWork\":\"My work\",\"memberships\":\"Memberships\",\"careerEyebrow\":\"Career\",\"careerHeading\":\"Key milestones at a glance\"},\"members\":{\"hauke-kruse\":{\"title\":\"Dipl.-Kfm. · Publicly appointed and sworn expert\",\"photoAlt\":\"Portrait of Hauke Kruse\",\"bio\":\"Publicly appointed and sworn by the Hamburg Chamber of Commerce since 2001 for the valuation of real property and the determination of rental values. This qualification requires proof of particular expertise and is reviewed regularly by the Chamber of Commerce.\",\"focus\":[\"Market value appraisals\",\"Advisory services\"],\"qualifications\":[\"Publicly appointed and sworn by the Hamburg Chamber of Commerce since 2001\",\"Specialist areas: valuation of real property and determination of rental values\",\"Public appointment only after proof of particular expertise before a panel of experts\",\"Regular quality reviews by the Hamburg Chamber of Commerce\"],\"vita\":{\"sinceLabel\":\"Self-employed since\",\"quote\":\"My standard: above all, an appraisal must be complete, correct and verifiable. Equally important is that it reliably reflects actual buyer behaviour in the market, because no formula can replace reality.\",\"intro\":[\"As a publicly appointed and sworn expert, I have been preparing market value and rental value appraisals for private and institutional clients since 2001.\",\"My focus is on reasoning that is methodologically clear, close to the market and reliable in its result. This includes sound data foundations, thorough property anal
1ysis and a transparent presentation of the valuation approaches.\",\"Particularly in complex proceedings, a verifiable valuation provides the certainty needed for decisions, negotiations and litigation.\"],\"timeline\":{\"sachverstaendigenbuero\":{\"title\":\"Hauke Kruse Expert Appraisal Office\",\"detail\":\"Market value, rental value and dispute appraisals for owners, courts and companies.\"},\"enteignungsbehoerde\":{\"title\":\"Honorary assessor at the expropriation authority\",\"detail\":\"Honorary work as an assessor at the expropriation authority of the Free and Hanseatic City of Hamburg.\"},\"verbandstaetigkeit\":{\"title\":\"Association work and expert committees\",\"detail\":\"Chairman of the IVD North expert committee, deputy chairman of the IVD Federal Expert Committee and chairman of the expert panel of the IHK Kiel for the examination of experts.\"},\"dozent-dia\":{\"title\":\"Lecturer at the German Real Estate Academy (DIA)\",\"detail\":\"Teaching at the German Real Estate Academy (DIA) in the field of real estate valuation.\"},\"bestellung-2001\":{\"title\":\"Public appointment and swearing-in\",\"detail\":\"Appointment by the Hamburg Chamber of Commerce for the valuation of real property and the determination of rental values.\"},\"diplom-dia-1999\":{\"title\":\"Diploma-qualified valuation expert (DIA)\",\"detail\":\"Diploma as an expert at the German Real Estate Academy (DIA) for the valuation of developed and undeveloped land as well as rents and leases.\"},\"diplom-kaufmann-1991\":{\"title\":\"Diploma in Business Administration, University of Hamburg\",\"detail\":\"Studies in business administration at the Universität Hamburg with a focus on tax law.\"},\"ausbildung\":{\"title\":\"Commercial specialist in real estate and housing management\",\"detail\":\"Commercial training in real estate and housing management.\"}}}},\"fabian-tiedemann\":{\"title\":\"M.Eng. · Real estate valuation expert\",\"photoAlt\":\"Portrait of Fabian Tiedemann\",\"bio\":\"Fabian Tiedemann combines real estate valuation with data-analytical work and also supports the company's digital development in the areas of IT and AI.\",\"focus\":[\"Real estate valuation\",\"Data analysis\",\"Digitalisation and AI\"],\"qualifications\":[\"Master of Engineering, Lübeck University of Applied Sciences\",\"Dual study programme and training in construction\",\"Advanced training as a Diploma-qualified valuation expert (DIA)\"],\"vita\":{\"sinceLabel\":\"\",\"quote\":\"What appeals to me most is precision: building the foundation for a reliable result out of many details.\",\"intro\":[\"Anyone who wants to prepare reliable appraisals must understand how real estate is built, used and valued. I developed this standard through the dual study programme in civil engineering and the Master of Engineering at TH Lübeck, complemented by advanced training as a Diploma-qualified valuation expert (DIA) for developed and undeveloped land as well as rents and leases.\",\"On Hauke Kruse's team, I bring this knowledge into the daily work: I prepare appraisals and real estate valuations and am responsible for client acquisition. What also drives me is a genuine curiosity for technology and AI, and the ambition not only to understand these topics but to use them to advance the company in concrete terms.\"],\"timeline\":{\"sachverstaendiger-2024\":{\"title\":\"Real estate valuation expert\",\"detail\":\"Preparation of appraisals and real estate valuations, responsibility for client acquisition and support of the company's development in the areas of IT and AI.\"},\"master-dia\":{\"title\":\"Master of Engineering and DIA advanced training\",\"detail\":\"Completion of the master's degree in civil engineering at Lübeck University of Applied Sciences as well as advanced training as a Diploma-qualified valuation expert (DIA) for the valuation of real property and for rents and leases.\"},\"duales-studium\":{\"title\":\"Dual study programme in civil engineering\",\"detail\":\"Dual study programme at Grothe Bau in Lübeck, combining construction practice, studies and training as a sewer construction worker.\"}}}},\"susanne-schlicht\":{\"title\":\"Back office\",\"photoAlt\":\"Portrait of Susanne Schlicht\",\"bio\":\"Part of our team since 1999 and the heart of the office. She leads the back office, is often the first point of contact on the phone, accompanies on-site inspections and ensures the final qual
1ity of our appraisals through careful proofreading.\",\"focus\":[\"Back office\",\"Organisation\",\"Quality assurance\"],\"qualifications\":[\"With the team since 1999\",\"Organisation and coordination of all appraisal-related processes\",\"Final proofreading for quality assurance\"]},\"sprotte\":{\"title\":\"Feelgood Manager\",\"photoAlt\":\"Portrait of Sprotte\",\"bio\":\"Since her first paw print in the office, she has been indispensable. Sprotte reliably provides good spirits, movement breaks and a relaxed atmosphere within the team.\",\"focus\":[\"Good spirits\",\"Movement breaks\",\"Team atmosphere\"],\"qualifications\":[\"Official Feelgood Manager\",\"Welcoming skills with a wagging tail\",\"Afternoon motivation coach\"]}},\"meta\":{\"title\":\"Team\",\"description\":\"Meet the team of Sachverständigenbüro Hauke Kruse — expertise and experience in property valuation.\"}},\"ueberUns\":{\"heading\":\"About us\",\"subtitle\":\"Independent property valuation since 2001.\",\"intro\":\"Since 2001, the expert appraisal office Hauke Kruse has prepared market value and rental value appraisals for property owners, courts, companies and institutions in Hamburg and the metropolitan region. The public appointment and swearing-in by the Hamburg Chamber of Commerce pursuant to Section 36 of the German Trade Regulation Act (Gewerbeordnung) guarantees particular expertise, independence and objectivity.\",\"sections\":[{\"title\":\"Qualification and appointment\",\"body\":\"Hauke Kruse has been a publicly appointed and sworn expert for the valuation of developed and undeveloped land and the determination of rental values since 2001. Appointment by the Hamburg Chamber of Commerce requires proof of particular expertise before a panel of experts and is reviewed at regular intervals. In addition, he is qualified as a Diploma-qualified valuation expert (DIA) and a Diploma in Business Administration (Diplom-Kaufmann).\"},{\"title\":\"Association and committee work\",\"body\":\"In addition to his appraisal work, Hauke Kruse is actively involved in professional committees and associations. He chairs the IVD Nord Expert Committee, serves as deputy chair of the IVD Federal Expert Committee and chairs the expertise panel of the Kiel Chamber of Commerce for expert reviews. He has also taught as a lecturer at the German Real Estate Academy (DIA) and serves as an honorary lay assessor of the expropriation authority of the Free and Hanseatic City of Hamburg.\"},{\"title\":\"Approach\",\"body\":\"Every appraisal is prepared individually. There are no automated appraisals and no off-the-shelf valuations. Every property is inspected in person and valued taking into account its legal, economic and factual particularities. The methodology follows the requirements of the German Building Code (BauGB) and the Real Estate Valuation Ordinance (ImmoWertV). Transparency, traceability and market alignment are central to our work.\"},{\"title\":\"Range of services\",\"body\":\"Our focus lies in market value appraisals, valuations for tax purposes (in particular inheritance and gift tax), rental value appraisals, arbitration appraisals as well as the valuation of rights and encumbrances such as usufruct, rights of residence and heritable building rights. A particular specialisation lies in valuations for inheritance and gift tax in connection with usufruct, rights of residence or occupancy rights.\"},{\"title\":\"Team and location\",\"body\":\"Our office is located in Hamburg-Harvestehude, Oberstraße 18A, 20144 Hamburg. The team consists of Hauke Kruse, Fabian Tiedemann (M.Eng., expert for property valuation and responsible for digitalisation and AI) as well as Susanne Schlicht (back office and quality assurance, part of the team since 1999).\"}],\"statsLabels\":[\"Self-employed since\",\"Appraisals prepared\",\"Years of experience\",\"Metropolitan region\"],\"links\":{\"leistungen\":\"Services\",\"leistungenDesc\":\"Our range of valuations\",\"team\":\"Team\",\"teamDesc\":\"The people behind the appraisals\",\"kontakt\":\"Contact\",\"kontaktDesc\":\"Arrange an initial consultation\"},\"meta\":{\"title\":\"About us\",\"description\":\"Sachverständigenbüro Hauke Kruse — publicly appointed and sworn by the Hamburg Chamber of Commerce since 2001. Independent property valuation with over 1,500 appraisals.\"}},\"contact\":{\"drawer\":{\"ariaLabel\":\"Get in touch\",\"eyebrow\":\"Direct contact\",\"heading\":\"Write to us\",\"contactDataHeading\":\"Contact details\",\"availability\":\"Available by appointment — reach out via the form or by phone.\",\"locationEyebrow\":\"Location\",\"locationHeading\":\"Our office in Hamburg\",\"route\":\"Directions\"},\"mobilePanel\":{\"call\":\"Call\",\"email\":\"Email\",\"route\":\"Directions\",\"mailSubject\":\"Enquiry via the website\"},\"officeMap\":{\"title\":\"Location of the Hauke Kruse appraisal office\",\"loadButton\":\"Load map\",\"loadHint\":\"Loading the map connects to CARTO (USA) and transmits your IP address.\",\"loadingLabel\":\"Loading map …\"},\"progress\":{\"stepLabel\":\"Step {current} of {total} — {label}\",\"goToStepAria\":\"Jump to step {number} ({label})\"},\"steps\":{\"labels\":{\"situation\":\"Situation\",\"purpose\":\"Purpose\",\"property\":\"Property type\",\"contact\":\"Contact details\",\"review\":\"Summary\"},\"situation\":{\"heading\":\"How can we help you?\",\"subheading\":\"Choose the situation that best applies to you.\",\"options\":{\"erbschaft\":{\"label\":\"Inheritance\",\"description\":\"Appraisal for estates, estate settlement or inheritance tax\"},\"schenkung\":{\"label\":\"Gift\",\"description\":\"Appraisal for a gift, transfer or gift tax\"},\"kauf\":{\"label\":\"Purchase, sale or financing\",\"description\":\"Property appraisal for a purchase, sale or bank financing\"},\"kaufpreisaufteilung\":{\"label\":\"Purchase price allocation\",\"description\":\"Allocation of the purchase price between building and land\"},\"trennung\":{\"label\":\"Separation or court proceedings\",\"description\":\"Appraisal for divorce, equalisation of gains or c
1ourt proceedings\"},\"sonstiges\":{\"label\":\"Advice or other\",\"description\":\"Specialised appraisal, dispute resolution or general advice\"}}},\"purpose\":{\"subheading\":\"Choose the appropriate appraisal purpose.\",\"headlines\":{\"kauf\":\"What exactly is it about?\",\"erbschaft\":\"What is the occasion?\",\"schenkung\":\"What is the occasion?\",\"kaufpreisaufteilung\":\"What exactly is it about?\",\"trennung\":\"What is the occasion?\",\"sonstiges\":\"What do you need?\"},\"options\":{\"kauf-verkauf\":\"Purchase or sale\",\"finanzierung\":\"Financing or mortgage lending\",\"kauf-sonstiges\":\"Other\",\"erbschaft-direkt\":\"Inheritance\",\"schenkung-direkt\":\"Gift\",\"kpa-direkt\":\"Purchase price allocation\",\"scheidung\":\"Separation or divorce\",\"gericht\":\"Court proceedings\",\"trennung-sonstiges\":\"Other\",\"niessbrauch\":\"Usufruct or right of residence\",\"mietwert\":\"Rental value appraisal\",\"streit\":\"Dispute resolution\",\"vermoegen\":\"Asset transfer\",\"steuer\":\"Tax documentation\",\"beratung\":\"Advisory service\",\"sonst-sonstiges\":\"Other\"}},\"property\":{\"heading\":\"What type of property is it?\",\"subheading\":\"Select the property type.\",\"options\":{\"etw\":\"Condominium\",\"efh\":\"Detached house\",\"mfh\":\"Apartment building\",\"grund\":\"Land\",\"gewerbe\":\"Commercial property\",\"sonst\":\"Other\"}},\"contact\":{\"heading\":\"How can we reach you?\",\"subheading\":\"Enter your contact details so we can get back to you.\",\"firstName\":\"First name\",\"lastName\":\"Last name\",\"email\":\"Email\",\"phone\":\"Phone\",\"or\":\"OR\",\"contactRequired\":\"At least one way to reach you is required: email or phone.\",\"messageLabel\":\"Message (optional)\",\"messagePlaceholder\":\"Briefly describe your request…\",\"uploadLabel\":\"Upload PDF (optional)\",\"uploadCta\":\"Drop files or click\",\"uploadHint\":\"max. 5 PDFs, 25 MB total\",\"uploadMore\":\"Add more files…\",\"removeFileAria\":\"Remove {name}\",\"filesOverLimit\":\"The attachments exceed the 25 MB limit ({size} MB). Please remove some files.\"},\"review\":{\"heading\":\"Your request at a glance\",\"subheading\":\"Review your details and submit your request.\",\"labelSituation\":\"Situation\",\"labelPurpose\":\"Appraisal purpose\",\"labelProperty\":\"Property type\",\"labelContact\":\"Contact details\",\"labelMessage\":\"Message\",\"labelAttachments\":\"Attachments\",\"editAria\":\"Edit {label}\",\"editContactAria\":\"Edit contact details\",\"sendCopyLabel\":\"Send me a copy of my request by email\",\"sendCopyHint\":\"The confirmation will be sent to \u003cstrong\u003e{email}\u003c/strong\u003e.\",\"privacyToggle\":\"Privacy notice\",\"privacyText\":\"Controller: {name}, {street}, {zip} {city}, \u003cemailLink\u003eemail\u003c/emailLink\u003e. Your data is processed to handle your request (Art. 6(1)(b) GDPR; alternatively (f) GDPR – legitimate interest: responding to enquiries and maintaining business relationships). We use Brevo for sending email (Sendinblue SAS, Paris, France; processing within the EU). You have the right to access, rectification, erasure, restriction, data portability and objection, as well as the right to lodge a complaint with the competent data protection supervisory authority. Further information is available in our \u003cprivacyLink\u003eprivacy policy\u003c/privacyLink\u003e.\"}},\"hints\":{\"grundbesitzbescheid\":\"Tip: If available, feel free to upload the property tax assessment notice as a PDF.\",\"rechteBelastungen\":\"Briefly describe which rights or encumbrances apply.\",\"sachverhalt\":\"Briefly describe the situation.\"},\"nav\":{\"back\":\"Back\",\"next\":\"Next\",\"submit\":\"Submit request\",\"submitting\":\"Sending...\"},\"validation\":{\"firstName\":\"Please enter your first name.\",\"lastName\":\"Please enter your last name.\",\"emailInvalid\":\"Please enter a valid email address.\",\"phoneInvalid\":\"Please enter a valid phone number.\",\"emailOrPhone\":\"Please enter an email address or phone number.\",\"messageMax\":\"Maximum {max} characters.\",\"allRequired\":\"Please fill in all required fields.\"},\"sending\":{\"ariaLabel\":\"Request is being sent\",\"statusLive\":\"Message is being sent.\",\"title\":\"Transmitting securely\",\"body\":\"Your request is being transmitted securely.\"},\"error\":{\"generic\":\"An error occurred while sending.\",\"network\":\"An error occurred while sending. Please try again.\",\"retry\":\"Try again\"},\"success\":{\"compactHeading\":\"Request sent\",\"compactBody\":\"Your message has reached us. We will get back to you shortly.\",\"closeAria\":\"Close\",\"body\":\"Your message was sent successfully. We will get back to you shortly.\",\"newRequest\":\"Send a new request\",\"call\":\"Call directly\"}},\"newsroom\":{\"meta\":{\"eyebrow\":\"Newsroom\",\"title\":\"Expert Articles \u0026 Guides\",\"description\":\"Guides, expert articles and practical notes on property valuation, concise and easy to understand.\"},\"search\":{\"placeholder\":\"Search articles…\",\"empty\":\"No articles found for “{query}”.\"},\"card\":{\"open\":\"Open\",\"close\":\"Close\"},\"article\":{\"back\":\"Back to the Newsroom\",\"relatedService\":\"Related service\",\"relatedServiceLink\":\"Learn more about our services in this area\",\"moreHeading\":\"More articles\"},\"categories\":{\"Alle\":\"All\",\"Marktentwicklung\":\"Market trends\",\"Fachbeitrag\":\"Specialist article\",\"Leitfaden\":\"Guide\",\"Praxis\":\"In practice\",\"Ratgeber\":\"Advice\"},\"articles\":{\"warum-ein-gutachten-mehrere-monate-dauern-kann-und-was-in-dieser-zeit-passiert\":{\"title\":\"Why an appraisal can take several months — and what happens during that time\",\"excerpt\":\"Many clients are surprised that an appraisal is not ready within a few days. The effort lies not only in the writing, but above all in review, research, document procurement and professional reasoning.\",\"category\":\"In practice\",\"date\":\"April 2026\",\"body\":\"$2c\"}
1,\"niessbrauch-wohnrecht-wohnungsrecht-die-wichtigsten-unterschiede-in-der-immobilienbewertung\":{\"title\":\"Usufruct, right of residence, residential right: the key differences in property valuation\",\"excerpt\":\"Usufruct, right of residence and residential right are often confused in everyday use. For property valuation, however, the differences are considerable, as each affects use, yield and marketability to a different extent.\",\"category\":\"Advice\",\"date\":\"April 2026\",\"body\":\"$2d\"},\"vor-dem-immobilienverkauf-wann-sich-ein-verkehrswertgutachten-lohnt-und-wann-nicht\":{\"title\":\"Before a property sale: when a market value appraisal is worthwhile — and when it is not\",\"excerpt\":\"Before a sale, the question often arises whether an estate agent's estimate is sufficient or whether an independent appraisal makes sense. What matters is what the valuation is actually needed for.\",\"category\":\"Advice\",\"date\":\"April 2026\",\"body\":\"$2e\"},\"gutachten-ohne-vollstaendige-unterlagen-geht-das-ueberhaupt\":{\"title\":\"An appraisal without complete documents: is that even possible?\",\"excerpt\":\"Many owners hesitate to enquire because plans, living-area calculations or older documents are missing. In practice this is not an unusual exception, but rather the rule.\",\"category\":\"Advice\",\"date\":\"April 2026\",\"body\":\"$2f\"},\"online-immobilienrechner-vs-verkehrswertgutachten-wie-belastbar-sind-digitale-schaetzungen\":{\"title\":\"Online property calculators vs. market value appraisal: how reliable are digital estimates?\",\"excerpt\":\"Online calculators promise a property value in just a few minutes. This can be helpful for an initial orientation, but reliable decisions usually cannot be based on it.\",\"category\":\"Advice\",\"date\":\"April 2026\",\"body\":\"$30\"},\"instandhaltungsrueckstau-richtig-bewerten-warum-sanierungs-und-modernisierungskosten-meist-nicht-1-1-abzugsfaehig-sind\":{\"title\":\"Assessing deferred maintenance correctly: why renovation and modernisation costs are usually not deductible one-to-one\",\"excerpt\":\"Many owners assume that outstanding renovation or modernisation costs can be deducted euro for euro from the property value. In practice this is usually too simplistic: what matters is how the market actually assesses the defect.\",\"category\":\"Specialist article\",\"date\":\"April 2026\",\"body\":\"$31\"},\"so-laeuft-eine-ortsbesichtigung-ab-was-der-sachverstaendige-vor-ort-prueft\":{\"title\":\"How an on-site inspection works: what the appraiser examines on location\",\"excerpt\":\"The inspection is a central component of every property valuation. We explain what the appraiser pays attention to, which documents you should have ready and how long the appointment takes.\",\"category\":\"In practice\",\"date\":\"March 2026\",\"body\":\"During the on-site inspection we form a complete picture of your property. We record the room layout, value-relevant features such as modernisations or outdoor facilities, and the general state of repair. In doing so, we document everything photographically and reconcile it with the available documents.\\n\\nDepending on the type of property, the appointment takes roughly 15 minutes for a condominium, around 45 minutes for a detached house, and about an hour for commercial properties or apartment buildings. It is helpful if you have floor plans, building descriptions and evidence of renovations carried out ready to hand. Any open questions we clarify afterwards in a straightforward manner by telephone or email.\"},\"finanzamt-bescheid-zu-hoch-so-weisen-sie-den-niedrigeren-verkehrswert-nach\":{\"title\":\"Tax office assessment too high? How to prove the lower market value\",\"excerpt\":\"Under Section 198 of the German Valuation Act (BewG), owners can refute the assessed value of real property set by the tax office by means of an expert appraisal. This guide shows the procedure — from the deadline to submission.\",\"category\":\"Guide\",\"date\":\"February 2026\",\"body\":\"The tax office determines the value of real property for inheritance or gift tax using standardised procedures that can exceed the actual market value. Under Section 198 of the German Valuation Act (BewG), you have the right to prove a lower market value by means of an expert appraisal and thus reduce the tax burden.\\n\\nIt is important to act within the one-month objection period after the assessment notice has been served. We produce a market value appraisal that holds up in court and takes into account the individual circumstances of your property.\\n\\nYou receive the appraisal from us in digital form, as a signed PDF with a Qualified Electronic Signature (QES), which you can forward directly to the tax office. It is treated as an original.\"},\"praxisnotiz-wann-ein-schiedsgutachten-strategisch-sinnvoll-ist\":{\"title\":\"Practice note: when an arbitration appraisal is strategically worthwhile\",\"excerpt\":\"Not every conflict has to end up in court. An arbitration appraisal can be faster, more cost-effective and more binding — provided the conditions are right.\",\"category\":\"In practice\",\"date\":\"January 2026\",\"body\":\"In disputes over the value of a property, many people immediately think of court proceedings. Yet an arbitration appraisal can be a sensible alternative. Both parties agree in advance on an appraiser whose result is binding. This saves time and costs and often also preserves the business relationship.\\n\\nAn arbitration appraisal is particularly suitable in disputes between co-owners, in communities of heirs, in shareholder disputes or in purchase price negotiations. The prerequisite is that both sides are willing to accept the result. A practical advantage: the fee can be split among the parties. This lowers the threshold and, in experience, leads to an agreement more quickly than lengthy court proceedings. In such cases we take on the role of the neutral appraiser and produce a valuation on which all parties can rely.\"},\"mietwertgutachten-warum-die-bewertung-immer-schwieriger-wird\":{\"title\":\"Rental value appraisals: why the valuation is becoming ever more difficult\",\"excerpt\":\"Finding comparable rents is becoming increasingly difficult. 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