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Restnutzungsdauer von Immobilien: Bestimmung und Einfluss auf die Verkehrswertermittlung

Restnutzungsdauer von Immobilien: Bestimmung und Einfluss auf die Verkehrswertermittlung

          
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About the Book

Inhaltsangabe: Einleitung: Spekulative Prognosen und Trends für die deutschen und europäischen Wirtschaftsmärkte, aber auch die Wartestellung kurz vor Einführung der europäischen Einheitswährung Euro machen sich durch enorme Kursschwankungen bis hin zu Einbrüchen an der deutschen Börse bemerkbar. Die Anleger, der Privatmann aber auch Banken, sind verunsichert und suchen nach Alternativen in Geldgeschäften. In diesem Zusammenhang gewinnt die Immobilie zunehmend an Bedeutung. Sie unterliegt keinen Kursschwankungen und bietet somit für Kapitalanleger hervorragende Anlagemöglichkeiten. Aber auch als Altersvorsorge für den Privatmann ist sie eine ideale Anlageform. In diesem Zusammenhang gewinnt auch die Problematik der Verkehrswertermittlung an Bedeutung. Das heißt für den Sachverständigen für Grundstückswertermittlung, dass seine Gutachten mehr denn je höchsten Qualitätsansprüchen gerecht werden müssen. Einer der wichtigsten Qualitätsaspekte bei jeder Wertermittlung ist die Bestimmung der maßgebenden Restnutzungsdauer. Die anerkannten und wohl auch in der Verkehrswertermittlung am häufigsten angewandten Verfahren sind das Ertragswertverfahren nach §§ 15 WertV 88 und das Sachwertverfahren nach §§ 21 WertV 88. In beiden Verfahren ist der Ansatz der RND der baulichen Anlagen direkt oder indirekt enthalten. Nach § 23 WertV 88 bestimmt sich im Sachwertverfahren die Wertminderung der baulichen Anlagen wegen Alters nach dem Verhältnis ihrer RND zur Gesamtnutzungsdauer. Dadurch hat der Ansatz der RND einen wesentlichen Einfluss auf den Wert der baulichen Anlagen am Bewertungsstichtag. Dies gilt insbesondere bei älteren baulichen Anlagen mit kürzerer RND und demzufolge höheren Wertminderungen wegen Alters. Beim Ertragswertverfahren bestimmt neben dem Liegenschaftszinssatz die RND der baulichen Anlage die Höhe des Vervielfältigers aus der Anlage zur WertV 88. Damit hat der Ansatz der RND direkten Einfluss auf die Höhe des Gebäudeertragswertes. Durch die in der WertV 88 v


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Product Details
  • ISBN-13: 9783838647081
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 9 mm
  • Weight: 204 gr
  • ISBN-10: 3838647084
  • Publisher Date: 14 Nov 2001
  • Height: 210 mm
  • No of Pages: 148
  • Series Title: German
  • Sub Title: Bestimmung und Einfluss auf die Verkehrswertermittlung
  • Width: 148 mm


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Restnutzungsdauer von Immobilien: Bestimmung und Einfluss auf die Verkehrswertermittlung
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