Residual Useful Life Assessment – Realistic Depreciation Instead of Flat Rates

For rented properties, depreciation for wear and tear (AfA) plays a central role in ongoing returns. Often, however, depreciation is calculated as a flat rate over a fixed period of use, without taking the actual condition of the building into account. Particularly in cities with many old buildings (e.g., Berlin), the flat 50-year depreciation can deviate significantly from reality. A residual useful life assessment makes it possible in such cases to adapt the depreciation to the actual economic useful life of the building – provided certain requirements are met. The following sections explain the basics, provide practical examples, and answer frequently asked questions.

What is a Residual Useful Life Assessment? A residual useful life assessment estimates how long a building can still be used economically from today’s perspective. It is not a market value or purchase price assessment, […]

An energy performance certificate – most property owners are familiar with it by now. An Individual Renovation Roadmap (iSFP), by contrast, is still new territory for many. Yet for a property such as a condominium owners’ association (example) in Berlin-Friedrichshain (built in 1905, 20 residential units, gas central heating), it becomes a key strategic tool. It combines clear technical planning, concrete public subsidies and a reliable planning framework through 2026 and beyond.

The energy performance certificate: mandatory, but not a renovation plan An energy performance certificate is legally required when a property is sold or rented. It shows: the energy demand or energy consumption of the building […]

Are you planning to sell a property in Berlin through a GmbH, GbR or eGbR? Then there’s one essential legal requirement you need to know: Without an entry in the Transparency Register, the notary is not allowed to certify the sales contract. This rule applies to both buyers and sellers. Especially in Berlin, where many properties are held by companies or private partnerships, missing registration is one of the most common causes for delays—or failed sales. In this article, we explain what you as a property owner need to know to ensure a legally compliant sale—and why you should take care of this requirement early.

What is the Transparency Register? The Transparency Register is a central database that records the beneficial owners of legal entities and partnerships. A beneficial owner is typically a natural person who holds more than 25% […]