Have the house/property appraised in case of inheritance or gift

Hello everyone,

I had no idea where my question would be best placed, so I'm putting it here.

How is a house (and the property) valued, for example, in the case of inheritance or a gift? Is it based purely on size/year of construction, or does an appraiser really take a concrete look at the house? If, for example, parts of the house are "in shell condition," that should reduce the price, right?

It would be great if you could help me.

There are appraisal committees in the districts. Contact yours, inquire about it at the district building authority, and talk to them.

Only appraisers are "court-proof". You can have the house appraised by a real estate agent or similar, but such values are contestable.

Background: The question is whether or to what extent a gift tax or (later) inheritance tax would be due. A house is to be transferred as a gift in order to avoid a possible inheritance tax over the years.

There are allowances. I believe 500k for gifts. But it has to be a villa-like ruin to exceed that. But as always, if you calculate yourself poor, the tax office looks closely. Especially in areas with more expensive real estate.

The question is whether this is decided and determined only on paper or whether the need for renovation/expansion/renewal is really taken into account. But then I will deal with the Kreisbauamt Thank you