Federal Fiscal Court on judicial review in the comparative value method

When valuing real estate transferred without consideration for inheritance and gift tax purposes, the role of appraisal committees is often controversial – particularly when taxpayers consider the comparative market prices provided by the appraisal committees to be excessive. In its ruling of March 11, 2026 (Case No. II R 6/23), the Federal Fiscal Court (BFH) has now clarified the extent to which the fiscal courts must and may review these comparative market prices.