Valuation of real estate and companies before inheritance tax is fixed.

Client benefit

Concrete client benefits.

• The client sees whether tax values are realistic or should be challenged.
• Liquidity needs and possible relief are calculated before transfer.
• Family transfers can be timed with valuation and allowances.
• Real estate and company values are documented for the tax office.
• Kanzlei Meyers & Partner AG connects valuation with succession, foundation and family-pool planning.

Tax classification.

Inheritance tax valuation follows statutory methods that may differ from market reality. Evidence, expert appraisals and relief rules can materially change the tax result.

• Income, asset and comparative valuation methods.
• Real estate yields, leases, encumbrances and market data.
• Company earnings, balance sheet and hidden reserves.
• Debt, usufruct and rights reducing taxable value.
• Business relief and administrative assets.

Ongoing valuation management.

Values should be updated before gifts, restructurings, financing, family-pool steps or expected inheritance events.

• Regular value monitoring for key assets.
• Documenting leases, maintenance backlog and debt.
• Company-value updates around profits and transactions.
• Transfer calendar using allowances and family objectives.

Set-up and implementation process.

• Collect asset documents and financials.
• Determine statutory valuation method.
• Identify evidence for lower or more accurate value.
• Model tax burden and transfer options.
• Prepare filing and documentation strategy.

Typical mistakes.

• Tax office value is accepted without evidence review.
• Debt, usufruct or encumbrances are not documented.
• Company value is reviewed after profit peak or sale talks.
• Real estate facts such as leases or defects are missing.
• Valuation is separated from family governance and liquidity.

What Kanzlei Meyers & Partner AG delivers.

• Valuation route memo.
• Document checklist for real estate and company values.
• Tax burden and transfer scenario calculation.
• Evidence pack for tax filing.
• Interface note for foundation, family pool or usufruct.
• Timing and allowance roadmap.

Documents for the first review.

• Land register, leases and property documents.
• Financing and debt schedules.
• Company financial statements and forecasts.
• Existing appraisals and market evidence.
• Family and transfer objectives.
• Prior gifts and tax assessments.

Result of the initial consultation.

The first review ends with a documented decision file: target structure, tax assumptions, exclusion points, implementation sequence, document list and clear next steps.

• Decision matrix with recommended structure and rejected alternatives.
• Tax and compliance workstream with open points, deadlines and responsible parties.
• Implementation plan for entity formation, banking, governance and ongoing administration.

Legal position and limits.

Valuation outcomes depend on evidence, statutory method and tax-office review. Formal expert appraisal may be required for disputed or high-value assets.

Frequently asked questions.

Book initial consultation