Land values in Germany: Bodenrichtwert and BORIS

What the number means

Under § 196(1) BauGB the committees determine average location values for land, covering the whole territory, for zones where land use is largely alike. In built-up areas the value is the one the land would have if it were vacant. The value is set for a reference plot (Bodenrichtwertgrundstück), which is fictitious and unbuilt and matches the typical features of the zone (§ 13(2) ImmoWertV). One value is given per zone, never a range.

The reference plot carries no features that only show up in an individual valuation, such as a particular easement or other private or public-law peculiarity of a single plot (§ 16(1) ImmoWertV). Its main characteristics, such as type of use and the intensity of building allowed, must be shown with the value (§ 16(2)). For building land, the value as a rule assumes that no access charges are outstanding (§ 16(5)), a point that belongs in your checks; see access charges.

The value refers to a valuation date (Stichtag). The Act calls for new values at the start of every second calendar year, unless the state requires more frequent updates (§ 196(1)). Always read the date next to the figure.

Who produces it

Every area has an independent expert committee (Gutachterausschuss, § 192 BauGB) with a business office. It keeps a purchase price collection and derives from it the standard land values and other data used in valuations, such as market adjustment factors for houses (§ 193(5)). The land values are published, and anyone can ask the committee’s office for them (§ 196(3)). Committees can also issue formal valuations of a given property on application, for owners among others (§ 193(1)). Those reports are not binding unless agreed otherwise (§ 193(3)).

Where to look them up

Each state runs an official portal, and BORIS-D, a joint project of several states, shows land values across state lines “to give first general information about the property market”. It is run in addition to the official portals of the states. For a figure you plan to rely on, such as for a tax appeal or a purchase decision, use the portal of the state where the plot lies and note the valuation date.

The conditions of reuse differ, and that matters if you want to copy, store or publish the values:

• North Rhine-Westphalia: the data are offered for download under the licence dl-de/zero-2.0, which allows any use without restriction or condition.
• Lower Saxony and Hamburg: dl-de/by-2.0 (attribution required). Lower Saxony asks for a credit line to its upper expert committee, and Hamburg names its committee as the source.
• Bavaria: you may use the data inside the application and print for your own use, but extracting data and using it further in any form is not allowed.
• Baden-Württemberg: the free lookup (BORIS-BW) excludes commercial use.

For other states, read the portal’s terms before copying anything.

How the land value reaches your tax bill

The land value is also a tax input in some states. In Baden-Württemberg the property tax value is worked out mainly from two factors, the plot area and the standard land value, which are multiplied; the state’s own example is a 400 m² plot with €250 per m², giving €100,000, and the buildings on it do not matter. Other states use other models; the guide on property tax reform sets out which.

Using it when you buy

Use the value for orientation, not as a price:

1. Take the value per m², multiply by the plot area to get a rough land share.
2. Compare it with the asking price. The remainder is the value of the building and its condition, a split that only a property valuer can assess properly.
3. Check whether your plot is typical for the zone: a corner plot, a steep slope or an easement are the kind of features the standard value leaves out (§ 16(1) ImmoWertV).

Flats are different. The land is shared among all owners, so a figure per m² of plot says little about the price of one unit.

Which professional to consult

A property valuer separates land and building value and adjusts for the plot. An architect can say what the plan allows on the plot. The notary explains the deed.