Whereas the previous calculation method did not rely on the standard land value. In this respect, the previous price development of the BRW is initially irrelevant. I suppose it is even better if the BRW rises now than if it then rises massively from 2025 onwards. I assume that the cities and municipalities will probably have a multiplier that will be newly set for 2025.
But I will have to deal with it soon, as we have received requirements for submitting the declaration for dozens of properties at work.