The assessment procedure in the valuation law is regulated in § 151 Ratingsgesetz (BewG). The standard finally specifies in which cases and for which purposes a separate determination of tax bases is to be carried out. It is always an occasional assessment, which the tax office only makes if the values for the inheritance and gift tax are relevant.
In § 151 paragraph 1 BewG you will find collected all legal bases of the separate determination, as far as you need them for the evaluation procedure. The competent tax office must therefore separately determine the following values, if it concerns domestic assets (§ 151 paragraph 4 BewG):
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.