Standard land value (Bodenrichtwert)

The Bodenrichtwert (standard land value) shows the average price per square metre for undeveloped land in a particular location in Germany – determined by the local expert valuation committees.

How is it determined?

• Basis: actual purchase prices from land transactions
• Determined by the expert valuation committee (an independent body)
• Updated: every 2 years (partly annually in big cities)
• Published: free of charge via BORIS

Look it up for free:

• BORIS-D (nationwide): bodenrichtwerte-boris.de – for EVERY address in Germany
• Each federal state also has its own portal
• Official information from the expert valuation committee: €15–50

What is it important for?

1. Property tax reform 2025:

• A central factor in the federal model
• Property tax value = plot area × standard land value
• Relevant reference date: 01.01.2022 (not the most recent value!)

2. Buying property:

• A guide to whether a purchase price is realistic
• Not binding – actual prices can differ greatly

3. Inheritance/gift tax:

• The tax office uses the standard land value to value land