Online message – Friday, April 19, 2024
Rating | Valuation of properties with wind turbines or open-space photovoltaic systems (same decrees)
The highest financial authorities of the states have commented on the valuation of properties with wind turbines or open-space photovoltaic systems for determining the land value in accordance with Section 179 of the BewG (Supreme Financial Authorities of the States dated March 6, 2024 – p. 3015, BStBl 2024 I p. 378).
background: Areas on which a wind turbine or an open-space photovoltaic system is operated are to be included in the basic assets. A wind turbine, like a ground-mounted photovoltaic system, is not to be included in the real estate as an operating device in accordance with Section 176 Paragraph 2 Sentence 1 Number 2 BewG (see, among other things, “photovoltaic system” and “wind turbine” in the delimitation decree of June 5, 2013, Annex 1, BStBl 2013 I p. 734).
When determining the value, in accordance with Section 179 Sentence 3 of the BewG, the standard land value must be used, the regular determination of which preceded the valuation date. For properties that match the property characteristics that influence the value of the standard land value property in the respective standard land value zone, the standard land value must be applied (see RB 179.2 paragraph 1 sentence 8 ErbStR 2019). For a property where the construction of a wind turbine or similar is planned. is permissible under planning law, the standard land value can only be applied if it also relates to such use.^
The top financial authorities of the states further explain:
Was approved by the local expert committee for a property on which a wind power or open-space photovoltaic system is operated
Bodenrichtwert This must be applied for a corresponding use, such as for building areas for energy production (RE).
Is such a one
Land value not availablebut are from the area of the expert committees of the respective countries
other suitable datasuch as factors for the standard land value for arable land, for determining the land value of properties with wind turbines or open-space photovoltaic systems, these must be applied.
A notice:
In addition, the order contains information on how to determine the land value in the event that the responsible expert committee does not provide any standard land values for use and no other suitable data is available (see para. 6).
Those: Supreme financial authorities of the states v. March 6, 2024 – S 3015, BStBl 2024 I p. 378 (il)
Location(s):
NWB EAAAJ-65406